Do I need to perform development work on every assessment unit to qualify for a real estate tax reimbursement?

No.

A forest producer who meets all the requirements for a given assessment unit can claim a real estate tax reimbursement for that unit even if the admissible development work was carried out on another assessment unit that meets the requirements.

Can a forest producer who is not a resident of Québec receive a real estate tax reimbursement?

Yes. The producer must complete a Québec income tax return, with Schedule E, Part C, on the reimbursement of taxes to forest producers.

Can surplus eligible expenses be transferred to the new owners if forest land is sold or otherwise assigned?

No, surpluses are not transferable.