2. For the purposes of this Regulation, “sale” means any sale of an immovable, located on the territory of the municipality, that is made, according to the contract of sale, for a price equal to or greater than $5,000, including the amount of any tax applicable by reason of the supply of the immovable.
Such a sale is deemed to be concluded on the date on which the contract is signed by all the parties.
M.O. 93-10-20, s. 2; 2025-03-26A.M. 2025-03-26, s. 11.