### D-15.1 - Act respecting duties on transfers of immovables

5. The transferor shall be jointly and severally liable for payment of the transfer duties with the transferee in the following cases:
(a)  if the amount of the consideration furnished by the transferee for the transfer of the immovable exceeds the amount mentioned in the application for registration in accordance with subparagraph e of the first paragraph of section 9 or in the notice of disclosure referred to in the second paragraph of section 6 or 6.1;
(a.1)  if the amount of the consideration furnished by the transferee for the transfer of movables referred to in section 1.0.1 exceeds the amount mentioned in the declaration provided for in the second paragraph of any of sections 9, 10.1 and 10.2; or
(b)  if the transferor is guilty of an offence under section 23.
1976, c. 30, s. 5; 1993, c. 78, s. 24; 2017, c. 1, s. 28.
5. The transferor shall be jointly and severally liable for payment of the transfer duties with the transferee in the following cases:
(a)  if the amount of the consideration furnished by the transferee for the transfer of the immovable exceeds the amount mentioned in the application for registration in accordance with subparagraph e of the first paragraph of section 9;
(a.1)  if the amount of the consideration furnished by the transferee for the transfer of movables referred to in section 1.0.1 exceeds the amount mentioned in the declaration provided for in the second paragraph of section 9;
(b)  if the transferor is guilty of an offence under section 23.
1976, c. 30, s. 5; 1993, c. 78, s. 24.
5. The transferor shall be jointly and severally liable for payment of the transfer duties with the transferee in the following cases:
(a)  if the consideration furnished by the transferee exceeds the amount of such consideration which is mentioned in the deed of transfer, but only for that portion of the transfer duties which is applicable to the amount in excess;
(b)  if the transferor is guilty of an offence under section 23.
1976, c. 30, s. 5.