A-18.1, r. 12 - Regulation respecting the reimbursement of property taxes of certified forest producers

Full text
chapter A-18.1, r. 12
Regulation respecting the reimbursement of property taxes of certified forest producers
FOREST PRODUCERS — REIMBURSEMENT OF TAXES
Sustainable Forest Development Act
(chapter A-18.1, s. 173)
A-18.1
December 4 2013
Replaced, O.C. 1218-2013, 2013 G.O. 2, 3408; eff. 2013-12-04; see chapter A-18.1, r. 12.1.
1. The development expenses eligible for reimbursement of property taxes for the purposes of paragraph 3 of section 131 of the Sustainable Forest Development Act (chapter A-18.1) are those which are described in Schedule 1 and that meet the following conditions,
(1)  have an impact on the establishment, maintenance or improvement of a timber stand;
(2)  comply with applicable municipal by-laws; and
(3)  are described in the report provided for in section 5 of this Regulation.
O.C. 1563-98, s. 1.
2. The amount of development expenses eligible for reimbursement of property taxes shall be calculated according to Schedule 1.
For each of the development expenses, the amount shall correspond to the product of the value of the eligible expense times the unit of measurement applicable to it.
The value of the eligible expense shall vary according to whether or not financial assistance was provided for such expense under section 158 of the Act.
O.C. 1563-98, s. 2.
3. The amount established under section 2 for expenses incurred during the last calendar year in cases where the forest producer is a natural person or, in all other cases, during the producer’s last fiscal year, shall be applicable for reimbursement of the property taxes in that same period, provided that the eligible development expenses applicable during that period represent an amount at least equal to the amount of property taxes that may be claimed in an application for reimbursement provided for in section 220.3 of the Act respecting municipal taxation (chapter F-2.1).
Where a producer, during the calendar year or the fiscal year, incurs eligible expenses in an amount less than the amount of the property taxes, the expenses so incurred may be carried forward for the purposes of an application for reimbursement over the next 2 calendar years or fiscal years, as the case may be.
O.C. 1563-98, s. 3.
4. Where the amount of the eligible expenses incurred and declared during the producer’s calendar year or fiscal year exceeds the amount of the property taxes paid by the producer, the surplus amount of those expenses shall be eligible for reimbursement of property taxes over the next 10 years if the producer still fulfils the conditions of section 130 of the Act.
Surplus expenses accumulated in accordance with the first paragraph shall be claimed according to the order in which they occur.
O.C. 1563-98, s. 4.
5. The forest engineer’s report required under section 131 of the Act shall comply with the form provided for in Schedule 2 and shall contain the information required therein.
O.C. 1563-98, s. 5.
6. This Regulation is, with respect to a forest producer who is a natural person, applicable to eligible development work expenses incurred from 1 January 1998, and, in other cases, form the first fiscal year of the producer that begins after 31 December 1997.
O.C. 1563-98, s. 6.
7. This Regulation replaces the Regulation respecting the reimbursement of real estate taxes of certified forest producers (O.C. 534-97, 97-04-23).
O.C. 1563-98, s. 7.
8. (Omitted).
O.C. 1563-98, s. 8.
DEVELOPMENT EXPENSES ELIGIBLE FOR REIMBURSEMENT OF PROPERTY TAXES OF CERTIFIED FOREST PRODUCERS
1. Site preparation:
Treatment to prepare the site for the planting of an optimum, well-distributed quantity of seedlings according to the following techniques:
1.1 Manual or mechanical bush clearing and site clearing
Removal of bushes and unusable ligneous matter and windrowing or piling of that material either manually or mechanically.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type measurement assistance assistance

___________________________________________________________________________________

Manual hectare $335 $135
Mechanical hectare $940 $375
___________________________________________________________________________________
1.2 Salvage, bush clearing and site clearing
Harvest in a low-value stand of all mature merchantable timber or deteriorating timber followed by mechanical bush clearing and site clearing as described in 1.1.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $965 $385
___________________________________________________________________________________
1.3 Mechanical site clearing
Windrowing, piling or chipping of commercially unusable ligneous matter to facilitate the planting of seedlings.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $420 $170
___________________________________________________________________________________
1.4 Chipping
Removal and chipping of bush and unusable ligneous matter in a single operation.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $695 $280
___________________________________________________________________________________
1.5 Forest harrowing
Removal of bush and loosening of the soil by means of a forest harrow.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $695 $280
___________________________________________________________________________________
1.6 Forest ploughing and harrowing
Removal of bush and loosening of the soil by means of a forest plough and harrow.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $1,060 $425
___________________________________________________________________________________
1.7 Agricultural ploughing and harrowing
Loosening of the soil by means of an agricultural plough and harrow to promote the planting of tolerant hardwoods or hybrid poplars.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $350 $140
___________________________________________________________________________________
1.8 Shear-blading with a shear-blade-equipped tractor
Removal of bush and windrowing of that material with a shear-blade-equipped tractor; this operation must be carried out without damaging the soil, and for that reason it is generally performed when the ground is frozen.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $500 $200
___________________________________________________________________________________
1.9 Scarifying
An operation consisting in loosening, more or less energetically, the surface layers of the soil to mix the organic matter and the mineral soil. Scarifying is light when performed with a disk trencher, a batch scarifier or an agricultural plough; average when performed with shark-fin barrels and chains or hydraulic trenchers; and manual when performed with hand tools.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type measurement assistance assistance

___________________________________________________________________________________

Light hectare $265 $105
Average hectare $370 $150
Manual 1,000 micro-sites $265 $105
___________________________________________________________________________________
1.10 Application of phytocides
Ground or aerial spraying of phytocides certified by Agriculture Canada in accordance with the Pest Control Products Act (S.C. 2002, c. 28).
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type measurement assistance assistance

___________________________________________________________________________________

Ground hectare $480 $190
Aerial hectare $325 $130
___________________________________________________________________________________
2. Planting
Adequate planting, either mechanically or manually, of an optimum, well-distributed quantity of cuttings or seedlings in order to produce ligneous matter.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type of seedlings measurement assistance assistance

___________________________________________________________________________________

Mechanical 1,000 seedlings $140 $55
planting
___________________________________________________________________________________

Manual planting 1,000 seedlings

Regular bare-root $230 $90

Large bare-root $290 $115

Hardwood bare-root $315 $125

Container $205 $80
50 to 109 cc

Container $215 $85
110 to 199 cc

Container $270 $110
200 to 299 cc

Container $335 $135
300 cc and over
___________________________________________________________________________________
3. Reinforcement planting in plantations or in naturally regenerated stands
Adequate planting of seedlings in places where natural or artificial regeneration is insufficient so as to obtain a number of evenly distributed trees of the desired species.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type of seedlings measurement assistance assistance

___________________________________________________________________________________

Planting 1,000 seedlings

Regular bare-root $230 $90

Large bare-root $290 $115

Hardwood bare-root $315 $125

Container $205 $80
50 to 109 cc

Container $215 $85
110 to 199 cc

Container $270 $110
200 to 299 cc

Container $335 $135
300 cc and over
___________________________________________________________________________________

Natural
regeneration
1,000 seedlings

Regular bare-root $250 $100

Large bare-root $310 $125

Hardwood bare-root $315 $125

Container $240 $95
110 to 199 cc

Container $290 $115
200 to 299 cc

Container $355 $140
300 cc and over
___________________________________________________________________________________
4. Enrichment planting
In a stand, adequate planting, either in patches or mini-strips, of seedlings of tolerant species in order to improve the quality and composition of the regeneration, or of white pine or spruce in order to minimize the risks of attack by the white pine weevil.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type of seedlings measurement assistance assistance

___________________________________________________________________________________

In patches 1,000 seedlings

Regular bare-root $315 $125

Large bare-root $475 $190

Hardwood bare-root $475 $190

Container $475 $190
200 to 299 cc

Container $520 $210
300 cc and over
___________________________________________________________________________________

In mini-strips 1,000 seedlings

Regular bare-root $230 $90

Large bare-root $290 $115

Hardwood bare-root $315 $125

Container $205 $80
50 to 109 cc

Container $215 $85
110 to 199 cc

Container $270 $110
200 to 299 cc

Container $335 $135
300 cc and over
___________________________________________________________________________________
5. Tending of plantations or natural regeneration
A treatment carried out in order to maintain or improve the growth or quality of the regeneration of desired species according to the following techniques:
5.1 Weeding
An operation to control competing grasses hindering seedling growth by mowing; this also includes straightening of seedlings that have been pulled over by grasses.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $265 $105
___________________________________________________________________________________
5.2 Mechanical or manual release treatment and mulch spreading
An operation to control competing vegetation hindering the growth of desired trees by manual or mechanical means or, in plantations of hardwood species, by spreading mulch.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type measurement assistance assistance

___________________________________________________________________________________

Release hectare $635 $255
treatment

Mulch per 1,000 stems $1,000 $400
___________________________________________________________________________________
5.3 Application of phytocides
An operation to control competing vegetation hindering the growth of desired trees by spraying phytocides registered by Agriculture Canada in accordance with the Pest Control Products Act (S.C. 2002, c. 28) by ground spraying or aerial spraying.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
Type measurement assistance assistance

___________________________________________________________________________________

Ground hectare $480 $190

Aerial hectare $325 $130
___________________________________________________________________________________
5.4 Pruning
An operation to maintain or improve the quality of trees,
(1) in the case of red pine or white pine plantations, by cutting off dead or living branches from the lower trunk of crop trees; or
(2) in the case of hardwood species, by removing double or multiple heads or branches which, because of their heavy growth, might produce forks or impede the growth of the trunk (pruning for shaping).
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $375 $150
___________________________________________________________________________________
6. Protection treatment
A treatment against insects, diseases or animals to prevent them from spreading or to minimize the damage they cause to trees.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $410 $165
___________________________________________________________________________________
7. Precommercial thinning
Removal, from an unmerchantable young stand, of excess trees impeding the growth of selected trees in order to improve the growth, quality or composition of the stand and to even the spacing between the trees.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Type of Unit of Without financial With financial
stand measurement assistance assistance

___________________________________________________________________________________

Softwoods hectare $890 $355

Tolerant hectare $950 $380
hardwoods

Intolerant hectare $745 $300
hardwoods
___________________________________________________________________________________
8. Commercial thinning
Cutting practised in a forest stand that has not reached maturity, intended to accelerate the diameter growth of the remaining trees, and also, by appropriate selection, to improve the average form for the stand.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Type of Unit of Without financial With financial
stand measurement assistance assistance

___________________________________________________________________________________

Marked hectare $700 $280
hardwoods

Marked hectare $775 $310
softwoods

Unmarked hectare $670 $270
softwoods
___________________________________________________________________________________
9. Improvement, sanitation or salvage cutting
Cutting for the purpose of correcting a special or unusual situation:
(1) improvement cutting or intermediate thinning is performed, in a stand of trees beyond the sapling stage, by removing undesirable species or malformed trees, in order to improve the composition and condition of the stand;
(2) sanitation cutting removes trees killed or weakened by diseases or insects to prevent such pests from attacking the rest of the stand; and
(3) salvage cutting removes dead, dying or deteriorating trees before the timber becomes unusable.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Type of Unit of Without financial With financial
treatment measurement assistance assistance

___________________________________________________________________________________

Improvement hectare $700 $280
cutting

Sanitation hectare $275 $110
cutting

Salvage hectare $275 $110
cutting
___________________________________________________________________________________
10. Progressive seed cutting
A cutting that is part of a series of partial cuts in a stand at cutting age, which over a period of time will open up the forest cover, thereby encouraging regeneration.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $775 $310
___________________________________________________________________________________
11. Succession cutting
The harvesting of trees of undesired species in the overstorey while preserving the regeneration of desired species already established in the understorey for the purpose of improving the composition of the stand.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $480 $195
___________________________________________________________________________________
12. Strip cutting or patch cutting
Strip cutting or patch cutting in a stand at cutting age in 2 or more cycles in order to encourage natural regeneration or protect vulnerable stations, landscapes, wildlife habitats or water.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $335 $135
___________________________________________________________________________________
13. Selection cutting
The periodic harvesting of trees selected individually or in small groups in an uneven-aged stand in order to harvest its production and to bring it to a regular uneven-aged structure, while also ensuring the necessary cultivation of growing trees and encouraging seed establishment.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

hectare $775 $310
___________________________________________________________________________________
14. Drainage
The digging of ditches used to drain away runoff and seepage in order to improve tree growth and to promote natural and artificial regeneration.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Type of Unit of Without financial With financial
land measurement assistance assistance

___________________________________________________________________________________

Wooded areas Km $1,445* $580

Cleared areas Km $1,225* $490
___________________________________________________________________________________
* Upon presentation of proof of payment by the owner (to be attached to the forest engineer’s report), the amount paid is an eligible expense up to twice the indicated value.
15. Forest roads
Construction or improvement of access roads in order to facilitate forest operations.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Type Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

Construction Km $1,310* $525*

Improvement Km $765* $305*
___________________________________________________________________________________
* Upon presentation of proof of payment by the owner (to be attached to the forest engineer’s report), the amount paid is an eligible expense up to twice the indicated value.
16. Forest management plan
Information and planning tool prepared by a forest engineer for the benefit of a forest producer and for the purpose of protecting and developing forest property; such a plan is detailed where its preparation is based on a timber inventory.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Type of Unit of Without financial With financial
plan measurement assistance assistance

___________________________________________________________________________________

Abridged 4 to 10 ha $110* $ 45*
11 to 50 ha $200* $ 80*
51 to 799 ha $250* $100*
___________________________________________________________________________________

Detailed 11 to 50 ha $235* $ 95*
51 to 100 ha $455* $180*
101 to 799 ha $610* $245*
___________________________________________________________________________________
* Upon presentation of proof of payment by the owner (to be attached to the forest engineer’s report), the amount paid is an eligible expense up to twice the indicated value.
17. Wildlife section in the forest management plan
Information tool for wildlife potential based on the collection of wildlife data; this section is added to the detailed plan described in No. 16 of this Schedule.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

11 to 50 ha $110* $ 45*
51 to 100 ha $200* $ 80*
101 to 799 ha $250* $100*
___________________________________________________________________________________
* Upon presentation of proof of payment by the owner (to be attached to the forest engineer’s report), the amount paid is an eligible expense up to twice the indicated value.
18. Section on species in a precarious situation and exceptional forest ecosystems
Written report of a visit confirming, modifying or clarifying the data
(1) of the Centre de données sur le patrimoine naturel du Québec respecting a species designated or likely to be designated threatened or vulnerable; or
(2) of the data bank of the Ministère des Ressources naturelles et de la Faune respecting exceptional forest ecosystems.
The report must also specify the recommended action to be taken based on the situation observed.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

4 to 10 ha $110* $ 45*
11 to 50 ha $200* $ 80*
51 to 799 ha $250* $100*
___________________________________________________________________________________
* Upon presentation of proof of payment by the owner (to be attached to the forest engineer’s report), the amount paid is an eligible expense up to twice the indicated value.
19. Advisory visit
Advisory visit, including an analysis on the site to follow through on the forest management plan with the owner, or to advise him on the carrying out of development work on his wooded land. The visit must be made under the responsibility and supervision of a forest engineer.
___________________________________________________________________________________

Value of eligible expenses
___________________________________________________

Unit of Without financial With financial
measurement assistance assistance

___________________________________________________________________________________

Maximum 1 visit/year $200 $ 80
___________________________________________________________________________________
O.C. 1563-98, Sch. 1.
REPORT PREPARED BY A FOREST ENGINEER CONTAINING A STATEMENT OF DEVELOPMENT EXPENSES ELIGIBLE FOR REIMBURSEMENT OF PROPERTY TAXES OF CERTIFIED FOREST PRODUCERS

Part I - Forest producer (The information relating to the Permanent Code and the date of expiry of the forest producer’s certificate appears in the forest producer’s certificate).
Forest producer’s name and address: Permanent Code:
Date of expiry of forest producer’s certificate:


Year of the last statement of development expenses: Year during which the eligible development expenses entered in this report were incurred:


Part 2 - Eligible development expenses (The development expenses must have been incurred during the calendar year or the fiscal year, as the case may be, indicated in this report and for a registered forest area for which a forest management plan was in force. This latter information appears in the forest producer’s certificate).


Unit of assessment for which the
development expense was incurred Value of exigible development expense
Name of municipality Number (registration) Identification of eligible development expense Quantity realized and unit of measurement
(B) Without financial assistance

(C) With financial assistance

(C) Total

(D) = (B) x (C)
$
+ $
+ $
+ $
+ $
+ $
+ $
+ $
TOTAL OF ELIGIBLE DEVELOPMENT EXPENSES (A) = $

Part 3 - Forest engineer’s statement Part 4 - Forest producer’s statement
I hereby certify that: I hereby certify that:
— each of the development expenses declared in this report was incurred in such a way as to have an impact on the establishment, maintenance or improvement of a forest stand and to fulfil the objective fixed in the Regulation respecting the reimbursement of real estate taxes of certified forest producers;
— I have not observed any departure from municipal by-laws;
— I am a member in good standing of the Ordre des ingénieurs forestiers du Québec. — to date all the information in my forest producer’s certificate is valid;
— the development expenses declared in this report were incurred on a registered forest area for which a forest management plan is in force;
— the municipal by-laws have been complied with;
— those expenses have never been declared for the purposes of a reimbursement of real estate taxes;
— the work carried out with the financial assistance of a regional agency for private forest development has been declared to the forest engineer;
— none of the work was financed under section 73.1 of the Forest Act.
Name:
Signature: Permit No.
Date: In addition, I agree to provide any vouchers that the Ministère du Revenu or the Ministère des Ressources naturelles et de la Faune may require.
Date: ___________________________________________
Signature: _______________________________________
Applicant or authorized representative

O.C. 1563-98, Sch. 2.
REFERENCES
O.C. 1563-98, 1998 G.O. 2, 4802