Revenu Québec Infos

As a rule, Revenu Québec must receive annual GST and QST returns and remittances no later than three months after the end of the reporting period.

The time limit changes, however, for individuals who are GST and QST registrants and

• who earn business income (other than property income) for income tax purposes;
• who have an annual reporting period; and 
• whose fiscal year ends on December 31.

Individuals in the situation described above have until June 15 of the following year to file their returns.

Note, however, that they must make remittances of any GST and QST payable no later than April 30.

As a rule, Revenu Québec must receive annual GST and QST returns and remittances no later than three months after the end of the reporting period.

The time limit changes, however, for individuals who are GST and QST registrants and

• who earn business income (other than property income) for income tax purposes;
• who have an annual reporting period; and 
• whose fiscal year ends on December 31.

Individuals in the situation described above have until June 15 of the following year to file their returns.

Note, however, that they must make remittances of any GST and QST payable no later than April 30.

On January 1, 2014, Revenu Québec's harmonized its tax treatment of any prize or award received by a lottery ticket vendor further to the distribution or sale of a winning ticket with that of the Revenue Canada Agency. The term “vendor” refers to both ticket retailers and distributors of tickets to retailers.

Any prizes or awards received or to be received after December 31, 2013, by a lottery ticket vendor further to the distribution or sale of a winning ticket must be included in the calculation of the vendor's business income for the purposes of the Taxation Act. Such prizes or awards constitute business income even if the amount or value of the prizes or awards is based on the volume of tickets sold or distributed (as in the case of an incentive bonus).

Prizes or awards received by vendors are therefore treated in the same way as income from the sale or distribution of lottery tickets.

However, prizes or awards received before January 1, 2014, by a lottery ticket vendor that sold or distributed a winning ticket are non-taxable lottery winnings.

For more information, see the interpretation bulletin Lotteries (IMP.293-1/R2) (PDF – 62.3 KB).

On January 1, 2014, Revenu Québec's harmonized its tax treatment of any prize or award received by a lottery ticket vendor further to the distribution or sale of a winning ticket with that of the Revenue Canada Agency. The term “vendor” refers to both ticket retailers and distributors of tickets to retailers.

Any prizes or awards received or to be received after December 31, 2013, by a lottery ticket vendor further to the distribution or sale of a winning ticket must be included in the calculation of the vendor's business income for the purposes of the Taxation Act. Such prizes or awards constitute business income even if the amount or value of the prizes or awards is based on the volume of tickets sold or distributed (as in the case of an incentive bonus).

Prizes or awards received by vendors are therefore treated in the same way as income from the sale or distribution of lottery tickets.

However, prizes or awards received before January 1, 2014, by a lottery ticket vendor that sold or distributed a winning ticket are non-taxable lottery winnings.

For more information, see the interpretation bulletin Lotteries (IMP.293-1/R2) (PDF – 62.3 KB).

On January 1, 2014, Revenu Québec's harmonized its tax treatment of any prize or award received by a lottery ticket vendor further to the distribution or sale of a winning ticket with that of the Revenue Canada Agency. The term “vendor” refers to both ticket retailers and distributors of tickets to retailers.

Any prizes or awards received or to be received after December 31, 2013, by a lottery ticket vendor further to the distribution or sale of a winning ticket must be included in the calculation of the vendor's business income for the purposes of the Taxation Act. Such prizes or awards constitute business income even if the amount or value of the prizes or awards is based on the volume of tickets sold or distributed (as in the case of an incentive bonus).

Prizes or awards received by vendors are therefore treated in the same way as income from the sale or distribution of lottery tickets.

However, prizes or awards received before January 1, 2014, by a lottery ticket vendor that sold or distributed a winning ticket are non-taxable lottery winnings.

For more information, see the interpretation bulletin Lotteries (IMP.293-1/R2) (PDF – 62.3 KB).

In the Budget Speech delivered on March 26, 2015, the Minister of Finance announced that an increase in the rate of the fuel tax reduction applicable to gasoline in Québec's border regions and the designated region would take effect at 12:01 a.m. on April 1, 2015.

Refund application

If you sell gasoline on which an amount equal to the fuel tax was collected in advance, you can apply for a refund of the amount that corresponds to the difference between the new rates and the rates in effect before April 1, 2015. 

To apply for the refund, you must inventory the gasoline you have in stock at 12:01 a.m. on April 1, 2015, and file form CAZ-14.1.R-V, Application for a Fuel Tax Refund in Respect of Gasoline in Stock at 12:01 a.m. on April 1, 2015 (Retail Dealers), making sure that we receive it by June 30, 2015. Applications received after that date will not be accepted. 

As a rule, a benefit respecting a motor vehicle made available to an employee for personal use is taxable. As an employer, you must include the value of taxable benefits in your employees' total income and enter the amounts of these benefits on their RL-1 slips (see courtesy translation RL-1-T).

Consult the following pages for information that will help you determine if a benefit respecting a motor vehicle you made available to your employee is taxable:

• Allowance for the Use of a Motor Vehicle
• Benefit Related to an Automobile Made Available to an Employee
• Benefit Related to the Personal Use of an Automobile Other than an Automobile Made Available to the Employee
• Benefit Related to an Employee's Personal Use of a Motor Vehicle Other Than an Automobile

As a rule, a benefit respecting a motor vehicle made available to an employee for personal use is taxable. As an employer, you must include the value of taxable benefits in your employees' total income and enter the amounts of these benefits on their RL-1 slips (see courtesy translation RL-1-T).

Consult the following pages for information that will help you determine if a benefit respecting a motor vehicle you made available to your employee is taxable:

• Allowance for the Use of a Motor Vehicle
• Benefit Related to an Automobile Made Available to an Employee
• Benefit Related to the Personal Use of an Automobile Other than an Automobile Made Available to the Employee
• Benefit Related to an Employee's Personal Use of a Motor Vehicle Other Than an Automobile

As a rule, a benefit respecting a motor vehicle made available to an employee for personal use is taxable. As an employer, you must include the value of taxable benefits in your employees' total income and enter the amounts of these benefits on their RL-1 slips (see courtesy translation RL-1-T).

Consult the following pages for information that will help you determine if a benefit respecting a motor vehicle you made available to your employee is taxable:

• Allowance for the Use of a Motor Vehicle
• Benefit Related to an Automobile Made Available to an Employee
• Benefit Related to the Personal Use of an Automobile Other than an Automobile Made Available to the Employee
• Benefit Related to an Employee's Personal Use of a Motor Vehicle Other Than an Automobile

The rate of the tax on lodging applicable in the Montréal tourism region is maintained at 3.5% for the period from February 1, 2015, to January 31, 2025.

For more information, consult Information Bulletin 2014-12 (PDF – 336 KB), published by the Ministère des Finances on December 19, 2014.

Beginning in the 2014 taxation year, certain contributions and premiums must be divided between the two returns to be filed further to a bankruptcy (that is, the return for the period before the bankruptcy and that for the period after the bankruptcy) rather than entered only in the return for the period after the bankruptcy.

The contributions and premiums in question are:

• the Québec Pension Plan (QPP) contribution on income from self-employment
• the Québec parental insurance plan (QPIP) premium on income from self-employment
• the contribution to the health services fund

If you declare bankruptcy, you can irrevocably elect to make QPP contributions on your income from self-employment while taking into account your income subject to the contribution for the entire calendar year. If you do so, the entirety of your income for the year will be entered in the QPP's Record of Contributors. For information on making the election, see the guide to the income tax return (TP-1.G-V).

The premium payable under the Québec prescription drug insurance plan, however, must be calculated only in the return for the period following the bankruptcy. Simply calculate the premium as though you had not declared bankruptcy, and we will calculate the amount of the premium attributable to the period and income following the bankruptcy. Or, if you prefer, you can calculate the premium yourself using the table below. The calculations it contains will ensure that the total of the amounts calculated for the periods before and after the bankruptcy does not exceed the result that would have been obtained for the year had you not declared bankruptcy.

Income tax return for the period before the bankruptcyQPP contribution (self-employed person)
QPIP premium (self-employed person) Contribution to the health services fund

Must be calculated based on the income for the period before the bankruptcy that is subject to the contribution or premium, as though that period were a full year. As a result, no reduction is to be applied to the income thresholds that apply for purposes of the QPIP and the health services fund or to the QPP exemption*, other than those already provided for under the Act respecting the Québec Pension Plan (that is, the exceptions concerning individuals who, during the year, turn 18, become disabled or cease to be disabled).

* For the 2014 taxation year, the income thresholds for purposes of the QPIP and the health services fund are $2,000 and $14,135, respectively. The amount of the QPP exemption is $3,500.

Premium payable under the Québec prescription drug insurance planNo calculation is necessary, since the premium is based on, among other things, annual family income.Income tax return for the period after the bankruptcyQPP contribution (self-employed person)
QPIP premium (self-employed person) Contribution to the health services fund

Each contribution and premium is equal to the result of one or the other of the following calculations, whichever is less.

Contribution or premium
for the year−Contribution or premium for the period
before the bankruptcy

or

Contribution or premium
for the year×(Income for the period after the bankruptcy
that is subject to the contribution or premiumIncome for the year that is subject
to the contribution or premium)Premium payable under the Québec prescription drug insurance plan

1. The total premium payable for the year (line 90 of Schedule K) must be calculated.
2. The premiums for the months after the month of the bankruptcy must be calculated in either of the two ways shown below.
   • If the premium payable for the year (line 90 of Schedule K) is equal to the amount on line 86: Amount on line 86−[(Amount on line 8412)×Number of months before the bankruptcy (including the month of the bankruptcy) for which the individual is subject to a premium]
   • If the premium payable for the year (line 90 of Schedule K) is equal to the amount on line 89: Amount on line 89−(Premium for each of the first 6 months of the year*×Number of months before the bankruptcy (including the month of the bankruptcy) included in first 6 months of the year and for which the individual is subject to a premium)−(Premium for each of the last 6 months of the year **×Number of months before the bankruptcy (including the month of the bankruptcy) included in the last 6 months of the year and for which the individual is subject to a premium)

     * For the 2014 taxation year: $50.58
     ** For the 2014 taxation year: $50.92

3. The result obtained above must be multiplied by the result of one of the following calculations, depending on the individual's situation.
   • If the individual does not have a spouse:   Individual's net income for the
     period after the bankruptcyIndividual's net income for the year
   • If the individual has a spouse: Individual's net income for the
     period after the bankruptcy+Spouse's net income
     for the yearIndividual's net income
     for the year+Spouse's net income
     for the year

For more information, click Bankruptcy or refer to the guide to the income tax return (TP-1.G-V).

Beginning in the 2014 taxation year, certain contributions and premiums must be divided between the two returns to be filed further to a bankruptcy (that is, the return for the period before the bankruptcy and that for the period after the bankruptcy) rather than entered only in the return for the period after the bankruptcy.

The contributions and premiums in question are:

• the Québec Pension Plan (QPP) contribution on income from self-employment
• the Québec parental insurance plan (QPIP) premium on income from self-employment
• the contribution to the health services fund

If you declare bankruptcy, you can irrevocably elect to make QPP contributions on your income from self-employment while taking into account your income subject to the contribution for the entire calendar year. If you do so, the entirety of your income for the year will be entered in the QPP's Record of Contributors. For information on making the election, see the guide to the income tax return (TP-1.G-V).

The premium payable under the Québec prescription drug insurance plan, however, must be calculated only in the return for the period following the bankruptcy. Simply calculate the premium as though you had not declared bankruptcy, and we will calculate the amount of the premium attributable to the period and income following the bankruptcy. Or, if you prefer, you can calculate the premium yourself using the table below. The calculations it contains will ensure that the total of the amounts calculated for the periods before and after the bankruptcy does not exceed the result that would have been obtained for the year had you not declared bankruptcy.

Income tax return for the period before the bankruptcyQPP contribution (self-employed person)
QPIP premium (self-employed person) Contribution to the health services fund

Must be calculated based on the income for the period before the bankruptcy that is subject to the contribution or premium, as though that period were a full year. As a result, no reduction is to be applied to the income thresholds that apply for purposes of the QPIP and the health services fund or to the QPP exemption*, other than those already provided for under the Act respecting the Québec Pension Plan (that is, the exceptions concerning individuals who, during the year, turn 18, become disabled or cease to be disabled).

* For the 2014 taxation year, the income thresholds for purposes of the QPIP and the health services fund are $2,000 and $14,135, respectively. The amount of the QPP exemption is $3,500.

Premium payable under the Québec prescription drug insurance planNo calculation is necessary, since the premium is based on, among other things, annual family income.Income tax return for the period after the bankruptcyQPP contribution (self-employed person)
QPIP premium (self-employed person) Contribution to the health services fund

Each contribution and premium is equal to the result of one or the other of the following calculations, whichever is less.

Contribution or premium
for the year−Contribution or premium for the period
before the bankruptcy

or

Contribution or premium
for the year×(Income for the period after the bankruptcy
that is subject to the contribution or premiumIncome for the year that is subject
to the contribution or premium)Premium payable under the Québec prescription drug insurance plan

1. The total premium payable for the year (line 90 of Schedule K) must be calculated.
2. The premiums for the months after the month of the bankruptcy must be calculated in either of the two ways shown below.
   • If the premium payable for the year (line 90 of Schedule K) is equal to the amount on line 86: Amount on line 86−[(Amount on line 8412)×Number of months before the bankruptcy (including the month of the bankruptcy) for which the individual is subject to a premium]
   • If the premium payable for the year (line 90 of Schedule K) is equal to the amount on line 89: Amount on line 89−(Premium for each of the first 6 months of the year*×Number of months before the bankruptcy (including the month of the bankruptcy) included in first 6 months of the year and for which the individual is subject to a premium)−(Premium for each of the last 6 months of the year **×Number of months before the bankruptcy (including the month of the bankruptcy) included in the last 6 months of the year and for which the individual is subject to a premium)

     * For the 2014 taxation year: $50.58
     ** For the 2014 taxation year: $50.92

3. The result obtained above must be multiplied by the result of one of the following calculations, depending on the individual's situation.
   • If the individual does not have a spouse:   Individual's net income for the
     period after the bankruptcyIndividual's net income for the year
   • If the individual has a spouse: Individual's net income for the
     period after the bankruptcy+Spouse's net income
     for the yearIndividual's net income
     for the year+Spouse's net income
     for the year

For more information, click Bankruptcy or refer to the guide to the income tax return (TP-1.G-V).

Beginning in the 2014 taxation year, certain contributions and premiums must be divided between the two returns to be filed further to a bankruptcy (that is, in the return for the period before the bankruptcy as well as that for the period after the bankruptcy) rather than only in the return for the period after the bankruptcy. 

The contributions and premiums in question are:

• the Québec Pension Plan (QPP) contribution on income from self-employment
• the Québec parental insurance plan (QPIP) premium on income from self-employment
• the contribution to the health services fund

If you declare bankruptcy, you can irrevocably elect to make QPP contributions on your income from self-employment while taking into account your income subject to the contribution for the entire calendar year. If you do so, the entirety of your income for the year will be entered in the QPP's Record of Contributors. For information on making the election, see the guide to the income tax return (TP-1.G-V).

The premium payable under the Québec prescription drug insurance plan, however, must be calculated only in the return for the period following the bankruptcy. Simply calculate the premium as though you had not declared bankruptcy, and we will calculate the amount of the premium attributable to the period and income following the bankruptcy. Or, if you prefer, you can calculate the premium yourself using the table below. The calculations it contains will ensure that the total of the amounts calculated for the periods before and after the bankruptcy does not exceed the result that would have been obtained for the year had you not declared bankruptcy.

Income tax return for the period before the bankruptcy QPP contribution (self-employed person) QPIP premium (self-employed person) Contribution to the health services fund

Must be calculated based on the income for the period before the bankruptcy that is subject to the contribution or premium, as though that period were a full year. As a result, no reduction is to be applied to the income thresholds that apply for purposes of the QPIP and the health services fund or to the QPP exemption*, other than those already provided for under the Act respecting the Québec Pension Plan (that is, the exceptions concerning individuals who, during the year, turn 18, become disabled or cease to be disabled).

* For the 2014 taxation year, the income thresholds for purposes of the QPIP and the health services fund are $2,000 and $14,135, respectively. The amount of the QPP exemption is $3,500.

Premium payable under the Québec prescription drug insurance plan No calculation is necessary, since the premium is based on, among other things, annual family income. Income tax return for the period after the bankruptcy QPP contribution (self-employed person) QPIP premium (self-employed person) Contribution to the health services fund

Each contribution and premium is equal to the result of one or the other of the following calculations, whichever is less.

Contribution or premium
for the year − Contribution or premium for the period
before the bankruptcy

or

Contribution or premium
for the year × ( Income for the period after the bankruptcy
that is subject to the contribution or premium Income for the year that is subject
to the contribution or premium ) Premium payable under the Québec prescription drug insurance plan

1. The total premium payable for the year (line 90 of Schedule K) must be calculated.
2. The premiums for the months after the month of the bankruptcy must be calculated in either of the two ways shown below.
   • If the premium payable for the year (line 90 of Schedule K) is equal to the amount on line 86: Amount on line 86 − [ ( Amount on line 84 12 ) × Number of months before the bankruptcy (including the month of the bankruptcy) for which the individual is subject to a premium ]
   • If the premium payable for the year (line 90 of Schedule K) is equal to the amount on line 89: Amount on line 89 − ( Premium for each of the first 6 months of the year* × Number of months before the bankruptcy (including the month of the bankruptcy) included in first 6 months of the year and for which the individual is subject to a premium ) − ( Premium for each of the last 6 months of the year ** × Number of months before the bankruptcy (including the month of the bankruptcy) included in the last 6 months of the year and for which the individual is subject to a premium )

     * For the 2014 taxation year: $50.58
     ** For the 2014 taxation year: $50.92

3. The result obtained above must be multiplied by the result of one of the following calculations, depending on the individual's situation.
   • If the individual does not have a spouse:   Individual's net income for the
     period after the bankruptcy Individual's net income for the year
   • If the individual has a spouse: Individual's net income for the
     period after the bankruptcy + Spouse's net income
     for the year Individual's net income
     for the year + Spouse's net income
     for the year

For more information, click Bankruptcy or refer to the guide to the income tax return (TP-1.G-V).

If, as part of the payroll services you provide to an employer, you prepare and file RL slips and summaries of source deductions and employer contributions, you must enter the employer's name on all RL slips and the employer's name and account number on all summaries.

An employer's account number is composed of

• 10 numbers (the identification number); and
• the letters “RS” followed by 4 numbers (the file number).

Account numbers look like this: 1234567890RS0001.

Note that we assign an account number when an employer either registers for source deductions or makes its first remittance of source deductions.

For more information, see Registering for Source Deductions and RL-1 Summary – Summary of Source Deductions and Employer Contributions, or consult the Tax Preparers' Guide: RL Slips (ED-425-V).

If, as part of the payroll services you provide to an employer, you prepare and file RL slips and summaries of source deductions and employer contributions, you must enter the employer's name on all RL slips and the employer's name and account number on all summaries.

An employer's account number is composed of

• 10 numbers (the identification number); and
• the letters “RS” followed by 4 numbers (the file number).

Account numbers look like this: 1234567890RS0001.

Note that we assign an account number when an employer either registers for source deductions or makes its first remittance of source deductions.

For more information, see Registering for Source Deductions and RL-1 Summary – Summary of Source Deductions and Employer Contributions, or consult the Tax Preparers' Guide: RL Slips (ED-425-V).

If, as part of the payroll services you provide to an employer, you prepare and file RL slips and summaries of source deductions and employer contributions, you must enter the employer's name on all RL slips and the employer's name and account number on all summaries. 

An employer's account number is composed of  

• 10 numbers (the identification number); and
• the letters “RS” followed by 4 numbers (the file number).

Account numbers look like this: 1234567890RS0001.

Note that we assign an account number when an employer either registers for source deductions or makes its first remittance of source deductions. 

For more information, see Registering for Source Deductions and RL-1 Summary – Summary of Source Deductions and Employer Contributions, or consult the Tax Preparers' Guide: RL Slips (ED-425-V).

In calculating the taxable benefits related to the use of an automobile or the automobile expenses that can be deducted for income tax purposes, you must take into account certain limits and prescribed rates. The limits and rates for 2015 are listed below:

• For purposes of capital cost allowance (CCA), the ceiling on the capital cost of passenger vehicles is $30,000 (plus GST and QST) for vehicles purchased after 2014. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2014. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the capital cost ceiling. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes has been increased to 55 cents per kilometre for the first 5,000 kilometres and 49 cents for each additional kilometre. 
• The maximum allowable interest deduction for amounts borrowed to purchase a passenger vehicle is $300 per month for loans related to vehicles acquired after 2014. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer remains 27 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate remains 24 cents per kilometre.

In calculating the taxable benefits related to the use of an automobile or the automobile expenses that can be deducted for income tax purposes, you must take into account certain limits and prescribed rates. The limits and rates for 2015 are listed below:

• For purposes of capital cost allowance (CCA), the ceiling on the capital cost of passenger vehicles is $30,000 (plus GST and QST) for vehicles purchased after 2014. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2014. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the capital cost ceiling. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes has been increased to 55 cents per kilometre for the first 5,000 kilometres and 49 cents for each additional kilometre. 
• The maximum allowable interest deduction for amounts borrowed to purchase a passenger vehicle is $300 per month for loans related to vehicles acquired after 2014. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer remains 27 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate remains 24 cents per kilometre.

In calculating the taxable benefits related to the use of an automobile or the automobile expenses that can be deducted for income tax purposes, you must take into account certain limits and prescribed rates. The limits and rates for 2015 are listed below: 

• For purposes of capital cost allowance (CCA), the ceiling on the capital cost of passenger vehicles is $30,000 (plus GST and QST) for vehicles purchased after 2014. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2014. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the capital cost ceiling. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes has been increased to 55 cents per kilometre for the first 5,000 kilometres and 49 cents for each additional kilometre. 
• The maximum allowable interest deduction for amounts borrowed to purchase a passenger vehicle is $300 per month for loans related to vehicles acquired after 2014. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer remains 27 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate remains 24 cents per kilometre.

As a rule, a public service body (PSB) that is registered for the GST/HST and QST can claim input tax credits (ITCs) and input tax refunds (ITRs) in respect of the GST and QST paid to acquire an immovable for use as capital property, provided the percentage of use of the immovable in commercial activities is more than 50%. If, however, the percentage of use is 50% or less, the PSB cannot claim ITCs or ITRs. The same rules apply in respect of improvements made to an immovable.

Election respecting the exempt supply of an immovable

A PSB can elect to have the exempt supply of an immovable treated as a taxable supply. By doing so, the PSB will be able to claim ITCs and ITRs in respect of the GST and QST paid to acquire the immovable or make improvements to it, provided the percentage of use of the immovable in commercial activities is more than 10%.

Once the election has been made, the PSB must collect the GST/HST and QST on its supplies. That said, certain supplies (such as long-term residential leases) remain exempt.

To make the election, PSBs must file form FP-2626-V, Election or Revocation of the Election by a Public Service Body to Have an Exempt Supply of Real Property (an Immovable) Treated as a Taxable Supply.

Example

A PSB acquires a building and plans to use 45% of it in its commercial activities. As a result, unless the PSB makes the above-mentioned election, it cannot claim ITCs or ITRs in respect of the taxes paid to acquire the building. If it makes the election, it will be able to claim ITCs or ITRs equal to 45% of the taxes paid to acquire the building.

For more information, click Special Election for Immovables.