R-20.1 - Act respecting property tax refund

Section 1 Disposition versions

2005-03-17

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(a.1)  “eligible spouse” of a person for a year means the person who is the person’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);

(b)  “property tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immovable used as a dwelling, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5);

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act, with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code; and

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act;

(f)  “family income” of a person for a year means the amount by which the aggregate of the income of the person for the year, determined under Part I of the Taxation Act, and the income, for the year, of the person’s eligible spouse for the year, determined under that Part I, exceeds $27,635.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889; 1997, c. 3, s. 108; 1997, c. 85, s. 400; 1999, c. 40, s. 258; 2000, c. 39, s. 275; 2003, c. 9, s. 448; 2005, c. 1, s. 340.

2003-12-10

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(a.1)  “eligible spouse” of a person for a year means the person who is the person’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);

(b)  “property tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immoveable used as a dwelling, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act, with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act;

(f)  “family income” of a person for a year means the amount by which the aggregate of the income of the person for the year, determined under Part I of the Taxation Act, and the income, for the year, of the person’s eligible spouse for the year, determined under that Part I, exceeds $26,000.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889; 1997, c. 3, s. 108; 1997, c. 85, s. 400; 1999, c. 40, s. 258; 2000, c. 39, s. 275; 2003, c. 9, s. 448.

2000-11-15

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(a.1)  “eligible spouse” of a particular person for a year means the person who is the particular person’s spouse at the end of 31 December of the year and who, at that time, is not living separate and apart from the particular person;

(b)  “property tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immoveable used as a dwelling, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5);

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec; and

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act;

(f)  “family income” of a person for a year means the amount by which $26,000 is exceeded by the aggregate of:

i.  the income of the person determined, for the year, under Part I of the Taxation Act with reference to the rules in Title II of Book V.2.1 of that Part I; and

ii.  the income of the person’s eligible spouse for the year, determined, for the year, under that Part I with reference to the rules in Title II of Book V.2.1 of that Part I.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889; 1997, c. 3, s. 108; 1997, c. 85, s. 400; 1999, c. 40, s. 258; 2000, c. 39, s. 275.

1999-10-22

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(a.1)  “eligible spouse” of a particular person for a year means the person who is the particular person’s spouse at the end of 31 December of the year and who, at that time, is not living separate and apart from the particular person;

(b)  “property tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immoveable used as a dwelling, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5);

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec; and

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act;

(f)  “family income” of a person for a year means the amount by which $26,000 is exceeded by the aggregate of:

i.  the income of the person for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of the Taxation Act; and

ii.  the income, for the year, of the person’s eligible spouse for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of that Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889; 1997, c. 3, s. 108; 1997, c. 85, s. 400; 1999, c. 40, s. 258.

1997-12-19

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(a.1)  “eligible spouse” of a particular person for a year means the person who is the particular person’s spouse at the end of 31 December of the year and who, at that time, is not living separate and apart from the particular person;

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immoveable used as a dwelling, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act;

(f)  “family income” of a person for a year means the amount by which $26,000 is exceeded by the aggregate of:

i.  the income of the person for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of the Taxation Act; and

ii.  the income, for the year, of the person’s eligible spouse for the year, computed with reference to the rules in Title II of Book V.2.1 of Part I of that Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889; 1997, c. 3, s. 108; 1997, c. 85, s. 400.

1997-03-20

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immoveable used as a dwelling, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889; 1997, c. 3, s. 108.

1996-05-08

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23; 1996, c. 2, s. 889.

1995-05-01

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school board for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359; 1994, c. 23, s. 23.

1994-06-17

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  (paragraph repealed);

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school board for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228; 1994, c. 22, s. 359.

1993-12-17

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  “spouse” of a particular person during a year means the person who, during the year, lives with and is married to the particular person, or has been cohabiting with the particular person for at least one year;

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school board for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  (subparagraph repealed);

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

iv.  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;

v.  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299; 1993, c. 64, s. 228.

1992-10-01

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  “spouse” of a particular person during a year means the person who, during the year, lives with and is married to the particular person, or has been cohabiting with the particular person for at least one year;

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school board for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  a dwelling administered by a municipal housing bureau established under the Act respecting the Société d’habitation du Québec (chapter S-8), unless it is a dwelling situated in a housing cooperative administered in accordance with that Act and the regulations made under that Act and unless, in this last case, no rent supplement is paid in respect of that dwelling;

ii.  a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700; 1992, c. 21, s. 299.

1989-07-01

1. In this Act and the regulations, unless the context indicates otherwise,

(a)  “spouse” of a particular person during a year means the person who, during the year, lives with and is married to the particular person, or has been cohabiting with the particular person for at least one year;

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school board for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  a dwelling administered by a municipal housing bureau established under the Act respecting the Société d’habitation du Québec (chapter S-8), unless it is a dwelling situated in a housing cooperative administered in accordance with that Act and the regulations made under that Act and unless, in this last case, no rent supplement is paid in respect of that dwelling;

ii.  a dwelling situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this Act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162; 1988, c. 84, s. 700.

1988-03-31

1. In this act and the regulations, unless the context indicates otherwise,

(a)  “spouse” of a particular person during a year means the person who, during the year, lives with and is married to the particular person, or has been cohabiting with the particular person for at least one year;

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school corporation for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  a dwelling administered by a municipal housing bureau established under the Act respecting the Société d’habitation du Québec (chapter S-8), unless it is a dwelling situated in a housing cooperative administered in accordance with that act and the regulations made under that act and unless, in this last case, no rent supplement is paid in respect of that dwelling;

ii.  a dwelling situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this act.

1979, c. 12, s. 1; 1980, c. 30, s. 1; 1988, c. 4, s. 162.

1980-12-19

1. In this act and the regulations, unless the context indicates otherwise,

(a)  “spouse” means a person who is living with the person to whom he is married or who has been living as husband and wife with another person for at least one year;

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school corporation for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except

i.  a dwelling administered by a municipal housing bureau established under the Act respecting the Société d’habitation du Québec (chapter S-8), unless it is a dwelling situated in a housing cooperative administered in accordance with that act and the regulations made under that act and unless, in this last case, no rent supplement is paid in respect of that dwelling;

ii.  a dwelling situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services (chapter S-5); and

iii.  a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with the lessor;

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this act.

1979, c. 12, s. 1; 1980, c. 30, s. 1.

1979-06-22

1. In this act and the regulations, unless the context indicates otherwise,

(a)  “spouse” means a person who is living with the person to whom he is married or who has been living as husband and wife with another person for at least one year;

(b)  “real estate tax” for a year means the aggregate of the annual taxes levied by a municipal corporation and a school corporation for their fiscal period beginning in the year, with respect to an immoveable used for residential purposes, including a lessee’s tax;

(c)  “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, except a dwelling administered by a municipal housing bureau established under the Act respecting the Société d’habitation du Québec (chapter S-8), a dwelling situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services (chapter S-5) and a room not situated in an establishment specialized in leasing rooms;

(d)  “Minister” means the Minister of Revenue;

(e)  “regulation” means a regulation made by the Government under this act.

1979, c. 12, s. 1.