A-18.1, r. 12.1 - Regulation respecting the reimbursement of property taxes of certified forest producers

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Full text
chapter A-18.1, r. 12.1
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
1. A certified forest producer, that meets the conditions set out in sections 130 and 131 of the Sustainable Forest Development Act (chapter A-18.1), may receive, in accordance with section 220.3 of the Act respecting municipal taxation (chapter F-2.1), the reimbursement of part of the property taxes paid in the last year.
O.C. 1218-2013, s. 1.
2. To be eligible for reimbursement of property taxes, the development expenses must
(1)  have an impact on the establishment, maintenance or improvement of a timber stand;
(2)  comply with applicable municipal by-laws;
(3)  be described in Schedule 1;
(4)  have been incurred by a certified forest producer during the last calendar year, in cases where the producer is a natural person, or during the last fiscal year, in other cases;
(5)  be described in the report provided for in section 5.
O.C. 1218-2013, s. 2.
3. The amount of eligible development expenses is calculated using the following formula:
O.C. 1218-2013, s. 3.
4. A certified forest producer that, in the last calendar year or the last fiscal year, as the case may be, has incurred expenses for an amount
(1)  less than the amount of property taxes paid during that period, may carry forward that amount over the next 5 years;
(2)  greater than the amount of the property taxes paid may carry forward the excess amount over the next 10 years. Surplus expenses accumulated are claimed according to the order in which they occur.
The amount carried forward will be considered as having been incurred in the year of the carry-forward if the certified forest producer still meets the conditions set out in sections 130 and 131 of the Sustainable Forest Development Act (chapter A-18.1).
O.C. 1218-2013, s. 4.
5. The forest engineer’s report required under section 131 of the Sustainable Forest Development Act (chapter A-18.1) must comply with the form and content provided for in Schedule 2.
O.C. 1218-2013, s. 5.
6. This Regulation is, with respect to a certified forest producer who is a natural person, applicable to development expenses incurred from 1 January 2014 and, in other cases, from the first fiscal year of the producer that begins after 31 December 2013.
O.C. 1218-2013, s. 6.
7. This Regulation replaces the Regulation respecting the reimbursement of property taxes of certified forest producers (chapter A-18.1, r. 12).
O.C. 1218-2013, s. 7.
8. (Omitted).
O.C. 1218-2013, s. 8.
DEVELOPMENT EXPENSES ELIGIBLE FOR REIMBURSEMENT OF PROPERTY TAXES OF CERTIFIED FOREST PRODUCERS
Development expenses for the technical component include the planning and follow-up costs.
Development expenses for the execution component include the costs for performance and supervision.
(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 commercially unusable ligneous matter and windrowing or piling of that material either manually or mechanically.
_________________________________________________________________________________
| | | | |
| Type | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|________________|___________________|_________________|__________________________|
| | | | |
| Manual | Hectare | Technical | $172 |
|________________|___________________|_________________|__________________________|
| | | | |
| Manual | Hectare | Execution | $401 |
|________________|___________________|_________________|__________________________|
| | | | |
| Mechanical | Hectare | Technical | $485 |
|________________|___________________|_________________|__________________________|
| | | | |
| Mechanical | Hectare | Execution | $1,130 |
|________________|___________________|_________________|__________________________|
(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.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $430 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $1,001 |
|__________________|_____________________|___________________________|
(1.3) Mechanical site clearing
Windrowing, piling or chipping of commercially unusable ligneous matter to facilitate the planting of seedlings.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $192 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $446 |
|__________________|_____________________|___________________________|
(1.4) Chipping
Removal and chipping of bush and unusable ligneous matter in a single operation.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $371 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $864 |
|__________________|_____________________|___________________________|
(1.5) Forest harrowing
Removal of bush and loosening of the soil by means of a forest harrow.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $359 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $835 |
|__________________|_____________________|___________________________|
(1.6) Forest ploughing and harrowing
Removal of bush and loosening of the soil by means of a forest plough and harrow.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $520 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $1,211 |
|__________________|_____________________|___________________________|
(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.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $150 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $350 |
|__________________|_____________________|___________________________|
(1.8) Shear-blading with a shear-blade-equipped tractor
Removal of bush and windrowing of that material with a shear-bladeequipped tractor; this operation must be carried out without damaging the soil, and for that reason it is generally performed when the ground is frozen.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $246 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $573 |
|__________________|_____________________|___________________________|
(1.9) Scarification
An operation consisting in loosening, more or less energetically, the surface layers of the soil to mix the organic matter and the mineral soil. Scarification 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.
_________________________________________________________________________________
| | | | |
| Type | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|________________|___________________|_________________|__________________________|
| | | | |
| Light | Hectare | Technical | $130 |
|________________|___________________|_________________|__________________________|
| | | | |
| Light | Hectare | Execution | $301 |
|________________|___________________|_________________|__________________________|
| | | | |
| Average | Hectare | Technical | $182 |
|________________|___________________|_________________|__________________________|
| | | | |
| Average | Hectare | Execution | $424 |
|________________|___________________|_________________|__________________________|
| | | | |
| Manual | 1,000 microsites | Technical | $130 |
|________________|___________________|_________________|__________________________|
| | | | |
| Manual | 1,000 microsites | Execution | $301 |
|________________|___________________|_________________|__________________________|
(1.10) Mounding scarification
An operation consisting in producing mounds of soil using an excavator or a feller to create at least 800 microsites per hectare in order to perform intensive sylviculture or reforestation of hardwood, white pine or red pine.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $300 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $700 |
|__________________|_____________________|___________________________|
(2) Planting
Adequate planting, either mechanically or manually, of an optimum, welldistributed quantity of cuttings, whips or seedlings in order to produce ligneous matter.
_________________________________________________________________________________
| | | | |
| Type of planting | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Mechanical planting | 1,000 seedlings | Technical | $70 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Mechanical planting | 1,000 seedlings | Execution | $161 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Manual planting of | 1,000 seedlings | | |
| one of the following | | | |
| types of seedlings: | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Technical | $113 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Execution | $262 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Technical | $143 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Execution | $332 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $102 |
| containers 50 to | | | |
| 109 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $236 |
| containers 50 to | | | |
| 109 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $105 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $245 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $134 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $310 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $164 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $380 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hybrid | | Technical | $197 |
| poplar | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hybrid | | Execution | $458 |
| poplar | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Technical | $158 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Execution | $367 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Technical | $203 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Execution | $472 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
(3) Reinforcement planting in plantations or in naturally regenerated stands
Adequate planting of seedlings in places where natural or artificial (planting) regeneration is insufficient so as to obtain a number of evenly distributed trees of the desired species.
_________________________________________________________________________________
| | | | |
| Type of reinforcement | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Planting of one of the| 1,000 seedlings | | |
| following types of | | | |
| seedlings: | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Technical | $124 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Execution | $289 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Technical | $157 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Execution | $363 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $111 |
| containers 50 to | | | |
| 109 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $257 |
| containers 50 to | | | |
| 109 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $116 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $270 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $146 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $338 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $181 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $420 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hybrid | | Technical | $244 |
| poplar | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hybrid | | Execution | $569 |
| poplar | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Technical | $170 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Execution | $395 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Technical | $259 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Execution | $604 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Natural regeneration | 1,000 seedlings | | |
| of one of the | | | |
| following types of | | | |
| seedlings | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Technical | $135 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Execution | $314 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Technical | $167 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Execution | $389 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $130 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $301 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $157 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $363 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $192 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $445 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Technical | $170 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Execution | $395 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Technical | $205 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Execution | $476 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
(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 of commercial species.
_________________________________________________________________________________
| | | | |
| Type of enrichment | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|_______________________|_________________|_________________|_____________________|
| | | | |
| In patches of | 1,000 seedlings | | |
| one of the following | | | |
| types of seedlings: | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Technical | $133 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Execution | $309 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Technical | $201 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Execution | $466 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $201 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $466 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $220 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $510 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Technical | $201 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Execution | $466 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Technical | $272 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Execution | $634 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| In mini-strips of one | 1,000 seedlings | | |
| of the following | | | |
| types of seedlings | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Technical | $97 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Regular bare-root | | Execution | $226 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Technical | $123 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Large bare-root | | Execution | $284 |
| softwood | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $87 |
| containers 50 to | | | |
| 109 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $201 |
| containers 50 to | | | |
| 109 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $91 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $211 |
| containers 110 to | | | |
| 199 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $114 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $265 |
| containers 200 to | | | |
| 299 cc | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Technical | $142 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood in | | Execution | $328 |
| containers 300 cc | | | |
| and over | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Technical | $133 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Bare-root hardwood | | Execution | $309 |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Technical | $195 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood in | | Execution | $455 |
| containers | | | |
|_______________________|_________________|_________________|_____________________|
(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.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $113 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $262 |
|__________________|_____________________|___________________________|
(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.
____________________________________________________________________________
| | | | |
| Type | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|__________________|_________________|_________________|_____________________|
| | | | |
| Release | Hectare | Technical | $318 |
| treatment | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Release | Hectare | Execution | $742 |
| treatment | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Mulch | 1 000 paillis | Technical | $413 |
| | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Mulch | 1 000 paillis | Execution | $962 |
| | | | |
|__________________|_________________|_________________|_____________________|
(5.3) Fertilization and forest amendment
A treatment consisting in the application of chemical or organic fertilizers for timber production in fast-growing tree species stands and in sugar bushes intended for forest or acericultural-forest use that is the subject of a sylvicultural diagnostic by a forest engineer.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $225 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $525 |
|__________________|_____________________|___________________________|
(5.4) Pruning
An operation to maintain or improve the quality of trees
(1) by cutting off dead or living branches from the lower trunk of crop trees, in the case of red pine or white pine plantations;
(2) by cutting off dead or living branches over a minimum height of 4 meters of the tree trunk and a minimum of 300 crop trees per hectare, in the case of plantations of softwood species other than red pine or white pine;
(3) by removing double or multiple heads or branches which, because of their strong growth, might produce forks or impede the growth of the trunk (pruning for shaping), in the case of plantations of hardwood species; and
(4) by removing double or multiple heads or branches which, because of their strong growth, might produce forks or impede the growth of the trunk (pruning for shaping), in the case of the natural regeneration of hardwood species.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $188 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $437 |
|__________________|_____________________|___________________________|
(6) Protection treatment
A treatment against insects, diseases or animals to prevent them from spreading or to minimize the damage they cause to trees.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $201 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $468 |
|__________________|_____________________|___________________________|
(7) Precommercial thinning and intermediate thinning
Removal, from a young stand, of excess trees impeding the growth of selected trees, with or without prior marking, in order to improve the growth, quality or composition of the stand and to even the spacing between the trees. The treatment does not focus on merchantable timber harvesting.
____________________________________________________________________________
| | | | |
| Type of stand | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|__________________|_________________|_________________|_____________________|
| | | | |
| Softwood | Hectare | Technical | $417 |
|__________________|_________________|_________________|_____________________|
| | | | |
| Softwood | Hectare | Execution | $972 |
|__________________|_________________|_________________|_____________________|
| | | | |
| Tolerant | Hectare | Technical | $409 |
| hardwood | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Tolerant | Hectare | Execution | $954 |
| hardwood | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Intolerant | Hectare | Technical | $349 |
| hardwood | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Intolerant | Hectare | Execution | $814 |
| hardwood | | | |
|__________________|_________________|_________________|_____________________|
(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.
_________________________________________________________________________________
| | | | |
| Type of stand | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood with | Hectare | Technical | $344 |
| marking | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Hardwood with | Hectare | Execution | $800 |
| marking | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood from | | | |
| plantation or | Hectare | Technical | $495 |
| or precommercial | | | |
| thinning | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood from | | | |
| plantation or | Hectare | Execution | $1,155 |
| or precommercial | | | |
| thinning | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood not from | | | |
| plantation or | Hectare | Technical | $417 |
| precommercial | | | |
| thinning with marking | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood not from | | | |
| plantation or | Hectare | Execution | $971 |
| precommercial | | | |
| thinning with marking | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood not from | | | |
| plantation or | Hectare | Technical | $329 |
| precommercial | | | |
| thinning with marking | | | |
|_______________________|_________________|_________________|_____________________|
| | | | |
| Softwood not from | | | |
| plantation or | Hectare | Execution | $765 |
| precommercial | | | |
| thinning with marking | | | |
|_______________________|_________________|_________________|_____________________|
(9) Improvement, sanitation or salvage cutting
Cutting for the purpose of correcting a special or unusual situation, in particular a natural disaster:
(1) improvement cutting is performed, in a stand of trees beyond the sapling stage, by removing undesirable species or malformed trees, in order to improve the composition, structure 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.
____________________________________________________________________________
| | | | |
| Type of | Unit of | Component | Value of eligible |
| treatment | measurement | | expenses |
|__________________|_________________|_________________|_____________________|
| | | | |
| Improvement | Hectare | Technical | $375 |
| cutting | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Improvement | Hectare | Execution | $875 |
| cutting | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Sanitation | Hectare | Technical | $280 |
| cutting | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Sanitation | Hectare | Execution | $653 |
| cutting | | | |
|__________________|_________________|_________________|_____________________|
| | | | |
| Salvage cutting | Hectare | Technical | $135 |
|__________________|_________________|_________________|_____________________|
| | | | |
| Salvage cutting | Hectare | Execution | $315 |
|__________________|_________________|_________________|_____________________|
(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.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $379 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $884 |
|__________________|_____________________|___________________________|
(11) Succession cutting
The harvesting of trees 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.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $303 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $707 |
|__________________|_____________________|___________________________|
(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.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $164 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $380 |
|__________________|_____________________|___________________________|
(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 an uneven-aged structure, while also ensuring the necessary cultivation of growing trees and encouraging seed establishment;
— an uneven-aged structure, in order to bring it or maintain it in a balanced uneven-aged structure while also ensuring the necessary cultivation of growing trees, encouraging seed establishment and maintaining a sufficient number of tapholes to allow, ensure and develop acericultural production.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $379 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $884 |
|__________________|_____________________|___________________________|
(14) Forest-fauna work
Forest development activities provided for in this Regulation are considered forest-fauna work if they are performed to conserve or improve a wildlife habitat. The work results from an analysis of the wildlife potential and is provided for in the multiresource schedule to the forest development plan (FDP) or the sylvicultural prescription of a forest engineer.
The amount of the value of the expenses of the technical or execution component is increased by 10%.
(15) Other work
Execution of a prescription of a forest engineer followed by an execution report for any treatment not defined in this Regulation for producing ligneous matter.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $300 |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | Not applicable (N/A) |
|__________________|_____________________|___________________________|
(16) Forest roads
Construction or improvement of access roads, bridges or culverts in order to facilitate forest operations.
__________________________________________________________________________
| | | | |
| Type | Unit of | Component | Value of eligible |
| | measurement | | expenses |
|________________|_________________|_________________|_____________________|
| | | | |
| Construction | Kilometre (km) | Technical | $788* |
| of access roads| | | |
|________________|_________________|_________________|_____________________|
| | | | |
| Construction | Km | Execution | $1,837* |
| of access roads| | | |
|________________|_________________|_________________|_____________________|
| | | | |
| Improvement of | Km | Technical | $375* |
| access roads | | | |
|________________|_________________|_________________|_____________________|
| | | | |
| Improvement of | Km | Execution | $875* |
| access roads | | | |
|________________|_________________|_________________|_____________________|
| | | | |
| Construction | A bridge or | Technical | $441* |
| of bridges or | culvert | | |
| culverts | | | |
|________________|_________________|_________________|_____________________|
| | | | |
| Construction | A bridge or | Execution | $1,029* |
| of bridges or | culvert | | |
| culverts | | | |
|________________|_________________|_________________|_____________________|
| | | | |
| Improvement of | A bridge or | Technical | $60* |
| bridges or | culvert | | |
| culverts | | | |
|________________|_________________|_________________|_____________________|
| | | | |
| Improvement of | A bridge or | Execution | $140* |
| bridges or | culvert | | |
| culverts | | | |
|________________|_________________|_________________|_____________________|
* Upon presentation of eligible invoices and proof of payment by the producer (to be attached to the forest engineer’s report), the value of the expense indicated in the above table may correspond to the total of the amount of the validated invoices, up to twice the indicated value.
(17) Forest development plan (FDP)
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.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Per FDP with an | | |
| area of: | | |
|__________________|_____________________|___________________________|
| | | |
| 4 to 10 hectares | Technical | $500* |
| (ha) | | |
|__________________|_____________________|___________________________|
| | | |
| 4 to 10 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 11 to 50 ha | Technical | $550* |
|__________________|_____________________|___________________________|
| | | |
| 11 to 50 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 51 to 100 ha | Technical | $720* |
|__________________|_____________________|___________________________|
| | | |
| 51 to 100 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 101 to 799 ha | Technical | $1,000* |
|__________________|_____________________|___________________________|
| | | |
| 101 to 799 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 800 ha and over | Technical | $1,200* |
|__________________|_____________________|___________________________|
| | | |
| 800 ha and over | Execution | N/A |
|__________________|_____________________|___________________________|
*Upon presentation of eligible invoices and proof of payment by the producer (to be attached to the forest engineer’s report), the value of the expense indicated in the above table may correspond to the total of the amount of the validated invoices, up to twice the indicated value.
(18) Multiresource component provided for in the FDP
Preparation of an information tool for multiresource potentials based on multiresource data collection; that component is in addition to the FDP, as it is described in point 17 of this Schedule.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Per FDP | Technical | $200* |
| | | |
|__________________|_____________________|___________________________|
| | | |
| Per FDP | Execution | N/A |
| | | |
|__________________|_____________________|___________________________|
*Upon presentation of eligible invoices and proof of payment by the producer (to be attached to the forest engineer’s report), the value of the expense indicated in the above table may correspond to the total of the amount of the validated invoices, up to twice the indicated value.
(19) Section on species in a precarious situation and exceptional forest ecosystems
Written report of a visit by a forest engineer or a biologist 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;
(2) of the data bank of the Ministère des Ressources naturelles respecting exceptional forest ecosystems; or
(3) on a sensitive element identified in the protection and development plan of the private forest in the region.
The report must also specify the recommended action to be taken based on the situation observed.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Per FDP with an | | |
| area of: | | |
|__________________|_____________________|___________________________|
| | | |
| 4 to 10 ha | Technical | $250* |
|__________________|_____________________|___________________________|
| | | |
| 4 to 10 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 11 to 50 ha | Technical | $400* |
|__________________|_____________________|___________________________|
| | | |
| 11 to 50 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 51 to 100 ha | Technical | $500* |
|__________________|_____________________|___________________________|
| | | |
| 51 to 100 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 101 to 799 ha | Technical | $700* |
|__________________|_____________________|___________________________|
| | | |
| 101 to 799 ha | Execution | N/A |
|__________________|_____________________|___________________________|
| | | |
| 800 ha and over | Technical | $900* |
|__________________|_____________________|___________________________|
| | | |
| 800 ha and over | Execution | N/A |
|__________________|_____________________|___________________________|
*Upon presentation of eligible invoices and proof of payment by the producer (to be attached to the forest engineer’s report), the value of the expense indicated in the above table may correspond to the total of the amount of the validated invoices, up to twice the indicated value.
(20) Zoning of sensitive forest environment
Zoning on site of a site identified at the Centre de données sur le patrimoine naturel du Québec respecting a species designated or likely to be designated threatened or vulnerable under the Act respecting threatened or vulnerable species (chapter E-12.01) in the databanks on exceptional forest ecosystems, wetlands, aquatic fauna, in the wildlife habitat plan of the Ministère des Ressources naturelles or a sensitive element identified in the protection and development plan of a private forest of the region involved to exclude it from a management activity planned for the next 2 years.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $47 |
| | | |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | $108 |
| | | |
|__________________|_____________________|___________________________|
(21) Advisory visit
Advisory visit, including an analysis on the site to follow through on the forest development plan with the owner, or to advise the owner on the carrying out of development work on the owner’s wooded land. The visit must be made under the responsibility and supervision of a forest engineer.
Maximum number of visits per year: 1.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Visit | Technical | $350 |
| | | |
|__________________|_____________________|___________________________|
| | | |
| Visit | Execution | N/A |
| | | |
|__________________|_____________________|___________________________|
(22) Forestry certification
Obtaining or maintaining a forestry certification within a recognized community programme.
____________________________________________________________________
| | | |
| Unit of | Component | Value of eligible |
| measurement | | expenses |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Technical | $3 |
| | | |
|__________________|_____________________|___________________________|
| | | |
| Hectare | Execution | N/A |
| | | |
|__________________|_____________________|___________________________|
O.C. 1218-2013, Sch. 1.
REPORT PREPARED BY A FOREST ENGINEER CONTAINING A STATEMENT OF EXPENSES FOR THE REIMBURSEMENT OF PROPERTY TAXES OF CERTIFIED FOREST PRODUCERS (Sustainable Forest Development Act, chapter A-18.1, s. 131)
O.C. 1218-2013, Sch. 2.
REFERENCES
O.C. 1218-2013, 2013 G.O. 2, 3408