P-13.1, r. 7 - Regulation respecting the amounts payable by municipalities for the services provided by the Sûreté du Québec

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chapter P-13.1, r. 7
Regulation respecting the amounts payable by municipalities for the services provided by the Sûreté du Québec
POLICE — AMOUNT PAYABLE BY THE MUNICIPALITIES
Police Act
(chapter P-13.1, s. 77).
P-13.1
September 1 2012
DIVISION 1
CALCULATION OF THE CONTRIBUTION PAYABLE
§ 1.  — Calculation method
1. For the purposes of this Regulation, “contribution” means the amount that a municipality must pay to the Government for police services provided by the Sûreté du Québec pursuant to sections 77 to 82 of the Police Act (chapter P-13.1). The amount of the contribution is established for all police services provided to the municipality by the Sûreté du Québec or for partial services. Partial services are those provided in all cases where the services provided are not full services provided to the municipality on a regular basis by the Sûreté du Québec, especially in the case of supplementary or replacement services or services provided during special events.
O.C. 497-2002, s. 1.
1.1. The amount of the contribution for all police services for a municipal fiscal year is obtained using the following calculation:
A × ((B × C) × D) × (E / F)
A = 53% in 2009 and subsequent years;
B = the average cost of a police officer of the Sûreté du Québec obtained by dividing the sum of the income indicated, as police services charged to the municipalities and the contribution of the Sûreté du Québec, in the income statement filed in the financial statements of the police services fund for the fiscal year of the fund that ended in the year preceding the municipal fiscal year concerned, by the number of officers of the Sûreté du Québec assigned by agreement to local or regional municipalities as at 1 January of the preceding municipal fiscal year;
C = the projected consumer price index for the current year as established by the Minister of Finance in the budget plan for the preceding year;
D = the number of police officers of the Sûreté du Québec assigned by agreement to local or regional municipalities as at 1 January of the municipal fiscal year concerned;
E = the amount of the estimated contribution of a municipality established for the current year in accordance with sections 2 to 5; and
F = the total of the amount of the estimated contributions of all the municipalities served by the Sûreté du Québec established in accordance with sections 2 to 5.
O.C. 1106-2006, ss. 1 and 7.
1.2. The contribution of a municipality that ceases to be served by a municipal police force after 8 march 2012 and that has less than 50,000 inhabitants at that time is increased, for the fiscal year in which the municipality ceases to be served by a municipal police force and for the next 3 fiscal years, by an amount calculated using the following formula:
(A - (B - C)) × D
A = the sums paid by the municipality for its police services in the last complete municipal fiscal year preceding the municipal fiscal year in which the municipality ceases to be served by a municipal police force;
B = the amount of the contribution of the municipality established under section 1.1;
C = if the regional county municipality whose territory includes the territory of the municipality is eligible for a refund under section 13, the amount corresponding to the portion of the refund attributable to the municipality and determined on the basis of the population of the municipality as a proportion of the population of the regional county municipality; and
D = 50% for the first fiscal year;
40% for the second fiscal year;
30% for the third and fourth fiscal years.
If the amount calculated under the first paragraph is less than zero, it is deemed to be equal to zero.
Despite the first paragraph, the contribution of the municipality is not increased by the amount calculated under the first paragraph for a fiscal year if the municipality has a population of 50,000 inhabitants or more on 1 January of that fiscal year.
O.C. 99-2012, s. 1.
1.3. The contribution established under section 1.1 of a municipality with a population of 50,000 inhabitants or more is increased by
(1)  4% for the 2012 fiscal year;
(2)  8% for the 2013 fiscal year;
(3)  12% for the 2014 fiscal year;
(4)  15% for every following fiscal year.
O.C. 99-2012, s. 1.
2. The amount of the estimated contribution for all police services for a given municipal fiscal year is the product obtained by multiplying the municipality’s standardized property value established for the second preceding fiscal year in accordance with the regulation made under paragraph 7 of section 262 of the Municipal Taxation Act (chapter F-2.1), by the rate applicable to the municipality for that fiscal year under Subdivision 2.
Notwithstanding the preceding, where the municipality receives police services for only part of the fiscal year, the amount of the estimated contribution is the part of the amount calculated in accordance with the first paragraph that corresponds to the part of the year, calculated on the basis of days, during which it receives such services.
In the case of a municipality existing on 1 January of the fiscal year for which the estimated contribution is payable and resulting from an amalgamation or a total annexation, the total of the standardized property values established for the second preceding fiscal year of the municipalities whose territories were amalgamated or annexed is deemed to constitute the standardized property value of the municipality for the preceding year where it is impossible to establish such value because of a recent amalgamation or annexation.
O.C. 497-2002, s. 2; O.C. 1106-2006, s. 2.
3. Where the result of a calculation provided for in this Regulation is a decimal number, its decimal part shall be dropped and, where the first decimal number would have been a figure greater than 4, the whole number is increased by 1.
O.C. 497-2002, s. 3.
§ 2.  — Rate multiplier
4. The rate by which the municipality’s standardized property value is multiplied is the rate appearing in Column B of Schedule I opposite the range, in Column A of that Schedule, that includes the municipality’s population on 1 January of the fiscal year for which the contribution is payable.
O.C. 497-2002, s. 4.
5. Notwithstanding section 4, the rate by which the standardized property value of a municipality resulting from an amalgamation that came into force after 31 December 1990 is multiplied, for any of the first 11 fiscal years following the last fiscal year that began before the amalgamation came into force, is the product obtained by multiplying the rate that would otherwise be applicable under section 4 by the coefficient established in accordance with the second or third paragraph, as the case may be.
For the purpose of establishing the rate referred to in the first paragraph for any of the first 8 fiscal years following the last fiscal year that began before the amalgamation came into force, the coefficient referred to in that paragraph is the quotient obtained by dividing the aggregate referred to in subparagraph 1 by the product referred to in subparagraph 2:
(1)  the aggregate of the estimated contributions for the municipalities whose territories have been amalgamated, for the last fiscal year that began before the amalgamation came into force;
(2)  the product obtained by multiplying the aggregate of the standardized property values of the municipalities referred to in subparagraph 1 for the second fiscal year preceding the fiscal year referred to in that subparagraph by the rate appearing in Column B of Schedule I opposite the range, in Column A of that Schedule, that comprises the total population of the municipalities on 1 January of the fiscal year referred to in subparagraph 1; when that fiscal year precedes the 2002 fiscal year, the Schedule I referred to is that of the Regulation replaced under section 25.
For the purpose of establishing the rate referred to in the first paragraph for any of the 9th, 10th and 11th fiscal years following the last fiscal year that began before the amalgamation came into force, the coefficient referred to in that paragraph is the sum obtained by adding to the quotient established in accordance with the second paragraph 1/4, 1/2 or 3/4, depending on whether it is for the 9th, 10th or 11th fiscal year, of the difference obtained by subtracting that quotient from 1,000000.
For the purposes of the second paragraph, a situation described in section 1 is deemed to have existed for the entire fiscal year referred to in subparagraph 1 of that paragraph and, if that fiscal year preceded the 1992 fiscal year, the Regulation replaced by section 25 of this Regulation and the legislative provisions to which it refers are deemed to have applied during the fiscal year.
Notwithstanding section 3, the product resulting from the multiplication referred to in the first paragraph, the quotient resulting from the division referred to in the second paragraph and the results of the operations referred to in the third paragraph are expressed as a decimal number comprising 5 decimals. The 5th decimal shall be increased by 1 where the 6th decimal would have been greater than 4.
The provisions of this section also apply to every municipality that has taken part in the municipal amalgamation and local communities consolidation program implemented by the Government on 22 May 1996 and that, pursuant to the provisions of the Act concerning the organization of police services (2001, chapter 19), will be served by the Sûreté du Québec.
O.C. 497-2002, s. 5; O.C. 939-2002, s. 1; O.C. 1106-2006, s. 3.
5.1. The amount of the contribution established under section 1.1 is revised during the municipal fiscal year concerned using the following formula:
A × B × (C / D)
A = 53% in 2009 and subsequent years;
B = the sum of the income indicated, as police services charged to the municipalities and the contribution of the Sûreté du Québec, in the income statement filed in the financial statements of the police services fund for the fiscal year of the fund that ended during the municipal fiscal year concerned;
C = the amount of the estimated contribution of a municipality established for the current year in accordance with sections 2 to 5; and
D = the total amount of the estimated contributions of all the municipalities served by the Sûreté du Québec established in accordance with sections 2 to 5.
The amount of the difference between the revised contribution and the contribution established under section 1.1 is added to the contribution for the following municipal fiscal year or subtracted from that contribution, as the case may be. If the municipality no longer receives police services after 1 January of that fiscal year and the amount cannot be added to or subtracted from the contribution, the amount is to be claimed from or refunded to the municipality, as the case may be. That amount in no case bears interest.
O.C. 1106-2006, s. 4.
5.2. Where the amount of the contribution of the municipality established under section 1.1 is revised under section 5.1, the amount established under section 1.2 is revised using the formula provided for in section 1.2 with the following modification:
B = the amount of the revised contribution of the municipality established under section 5.1.
If the amount calculated under the first paragraph is less than zero, it is deemed to be equal to zero.
An amount equal to the difference between the amount calculated under the first paragraph and the amount calculated under section 1.2 is added to or subtracted from the contribution for the following municipal fiscal year, as the case may be. If the municipality no longer receives police services after 1 January of that fiscal year and the amount cannot be added to or subtracted from the contribution, the amount is claimed from or refunded to the municipality, as the case may be. In no case does that amount bear interest.
O.C. 99-2012, s. 2.
5.3. Where the amount of the contribution of the municipality established under section 1.1 is revised under section 5.1, the amount established under section 1.3 is revised using the following formula:
A × B
A = 4% for the 2012 fiscal year;
8% for the 2013 fiscal year;
12% for the 2014 fiscal year;
15% for every following fiscal year;
B = the amount of the revised contribution of the municipality established under section 5.1.
An amount equal to the difference between the amount calculated under the first paragraph and the amount calculated under section 1.3 is added to or subtracted from the contribution for the following municipal fiscal year, as the case may be. If the municipality no longer receives police services after 1 January of that fiscal year and the amount cannot be added to or subtracted from the contribution, the amount is claimed from or refunded to the municipality, as the case may be. In no case does that amount bear interest.
O.C. 99-2012, s. 2.
DIVISION 2
RESPONSIBILITIES RESPECTING THE COLLECTION OF THE CONTRIBUTION
6. The Minister of Public Security shall collect the contribution.
O.C. 497-2002, s. 6.
7. The Minister of Municipal Affairs, Regions and Land Occupancy shall send to the Minister, not later than 28 February of each fiscal year, the list of the existing local municipalities as at 1 January of the fiscal year referred to, giving for each one the population and the standardized property value referred to in section 2.
The Minister shall draw up the list of the municipalities that, on 1 January of each fiscal year, receive police services.
O.C. 497-2002, s. 7.
8. Where, after 1 January of the fiscal year, a municipality ceases to receive police services or begins to receive them, the Minister shall modify the list accordingly.
O.C. 497-2002, s. 8.
DIVISION 3
TERMS AND CONDITIONS FOR COLLECTION
9. Not later than 31 March of each fiscal year, the Minister shall send to each municipality entered on the list drawn up under the second paragraph of section 7 for the fiscal year, a written request for payment of the contribution.
Subject to any credit granted under the second paragraph of section 11 for the preceding fiscal year, the amount required is the amount established by the Minister on the assumption that the municipality will receive police services during the entire fiscal year for which the contribution is payable.
O.C. 497-2002, s. 9.
10. Where a municipality began to receive police services after 1 January of a fiscal year, the Minister may send a request for payment of the contribution established under section 1.1, increased, if applicable, by the amount calculated under section 1.2 or 1.3, as the case may be, in proportion to the period concerned, even after 31 March. In such a case, the dates of 30 June and 31 October referred to in the second paragraph of section 12 shall be replaced by the last day of the 3rd and 7th months, respectively, following the month during which the request is sent.
O.C. 497-2002, s. 10; O.C. 1106-2006, s. 5; O.C. 99-2012, s. 3.
11. Where a municipality ceases to receive police services after 1 January of the fiscal year for which the contribution is payable, the Minister may send it a written notice of the amount it must pay.
If the Minister does not send such a notice before the municipality pays the amount required in a request previously received or if it pays the amount despite the notice, the Minister shall reimburse the overpayment to the municipality or grant it a credit, where applicable, to reduce the amount of the contribution payable for the following fiscal year.
O.C. 497-2002, s. 11.
12. The municipality shall pay the amount required to the Minister in 2 equal instalments. Notwithstanding section 3, the whole part of the decimal number representing the amount of the second payment shall not be increased by 1.
The instalments shall be made not later than 30 June and 31 October, respectively, following the sending of the request for payment. The municipality may, however, pay the amount required in a single instalment not later than 30 June following the sending of the request for payment.
If the Minister sends a request for payment after 31 March that is not a correction to reduce the amount required in a previous request, the dates of 30 June and 31 October referred to in the second paragraph shall be replaced by the last day of the 3rd and 7th months, respectively, following the month in which the request is sent.
O.C. 497-2002, s. 12.
13. Where, within the time limits prescribed by regulation, the municipalities of a regional county municipality paid in full the contribution established under section 1.1 for the police services of the Sûreté du Québec for a municipal fiscal year, the regional county municipality is eligible for a refund if the contribution revised pursuant to section 5.1 for those municipalities exceeds 80% of the actual costs for the services provided by the officers of the Sûreté du Québec assigned to the regional county municipality. The refund paid by the Minister is equal to the difference between the amount established as being 80% of the actual costs of the Sûreté du Québec and the contribution revised pursuant to section 5.1.
The actual costs for the officers of the Sûreté du Québec are established on the basis of the sum of the income indicated, as police services charged to the municipalities and the contribution of the Sûreté du Québec, in the income statement filed in the financial statements of the police services fund for the fiscal year of the fund that ended during the municipal fiscal year concerned.
O.C. 497-2002, s. 13; A.M. 0001-2006; O.C. 1106-2006, s. 6.
14. The amount of any payment not made within the prescribed period shall bear interest from the expiry of that period. If the principal is paid by cheque, interest shall cease to accrue either on the date of the cheque or on the date on which it is received by the Minister, whichever is later; if the principal is paid by means of a withholding provided for in section 16, interest shall cease to accrue on the date on which the withholding is made.
The amount of the overpayment referred to in the second paragraph of section 11 shall bear interest from the day on which it is collected. Interest shall cease to accrue, depending on whether the overpayment is reimbursed or credited, on the day of issue of the cheque by which the principal is paid or on the day on which the request for payment on which the credit is granted is made.
The rate of interest shall be the rate in force under section 28 of the Tax Administration Act (chapter A-6.002).
O.C. 497-2002, s. 14.
15. Where a municipality fails to make payment within the prescribed period, it loses its right to request payment of all or part of any sum otherwise payable to it by the Government or one of its ministers or bodies, up to the amount of the payment.
Unless withheld in accordance with section 16, such a sum or part of a sum shall nevertheless be paid to the municipality.
O.C. 497-2002, s. 15.
16. The Minister may collect the amount payable by withholding any sum that should otherwise be paid to the municipality in default or, where the withholding is insufficient to cover all of the amount payable, by requesting from any other minister or body of the Government responsible for paying the municipality a sum referred to in section 15, to withhold all or part of that sum, so that the total withholdings under this section cover the total amount payable.
O.C. 497-2002, s. 16.
17. For as long as the total withholdings made under section 16 and, where applicable, the total partial payments made by the municipality and accepted by the Minister do not cover the total amount payable, the amount collected by withholdings or by partial payments shall be applied first against the accrued interest and then against the principal.
The balance on the principal shall continue to bear interest.
O.C. 497-2002, s. 17.
18. At least 30 days before making a withholding in accordance with section 16, the Minister or the body in question shall send a notice to the municipality.
O.C. 497-2002, s. 18.
DIVISION 4
CONTRIBUTION FOR PARTIAL SERVICES
19. The contribution payable for partial services provided by the Sûreté du Québec is calculated using the following formula:
(Number of officers × Number of hours) × (Hourly remuneration + Employer contributions + General expenses).
Hourly remuneration is determined on the basis of the annual wages of an officer paid at the maximum wage level in force on 1 January of the current year divided by 1,747 hours. Where services are provided in overtime, the hourly rate is increased by 50%.
Employer contributions consist of contributions to the pension plans (current services), the Régie de l’assurance maladie du Québec, Retraite Québec and the Commission des normes, de l’équité, de la santé et de la sécurité du travail, according to the rate and contribution limits in force on 1 January of the preceding year.
General expenses are established at 15% of hourly remuneration.
O.C. 497-2002, s. 19.
20. The municipality must pay the amount required in one instalment within 30 days of receipt of the invoice.
O.C. 497-2002, s. 20.
21. Sections 6 to 14 and 18 apply to this Division with the necessary modifications.
O.C. 497-2002, s. 21.
DIVISION 5
TRANSITIONAL, FINAL AND INTERPRETATION
22. (Obsolete).
O.C. 497-2002, s. 22.
23. (Obsolete).
O.C. 497-2002, s. 23.
24. For the purposes of section 72 of the Police Act (chapter P-13.1), it is understood that section 5 of this Regulation replaces section 10 of the Regulation respecting the amount payable by the municipalities for the services of the Sûreté du Québec (O.C. 326-92, 92-03-04).
O.C. 497-2002, s. 24.
25. This Regulation replaces the Regulation respecting the amount payable by the municipalities for the services of the Sûreté du Québec (O.C. 326-92, 92-03-04).
O.C. 497-2002, s. 25.
26. (Omitted).
O.C. 497-2002, s. 26.
RATE MULTIPLIERS FOR THE STANDARDIZED PROPERTY VALUE

A B

Population Rate


0 to 3,000 0.00180
3,001 to 3,100 0.00184
3,101 to 3,200 0.00191
3,201 to 3,300 0.00198
3,301 to 3,400 0.00205
3,401 to 3,500 0.00211
3,501 to 3,600 0.00217
3,601 to 3,700 0.00223
3,701 to 3,800 0.00228
3,801 to 3,900 0.00233
3,901 to 4,000 0.00238
4,001 to 4,100 0.00242
4,101 to 4,200 0.00247
4,201 to 4,300 0.00251
4,301 to 4,400 0.00254
4,401 to 4,500 0.00258
4,501 to 4,600 0.00262
4,601 to 4,700 0.00265
4,701 to 4,800 0.00268
4,801 to 4,900 0.00272
4,901 to 5,000 0.00275
5,001 to 5,100 0.00279
5,101 to 5,200 0.00285
5,201 to 5,300 0.00291
5,301 to 5,400 0.00296
5,401 or over 0.00300
O.C. 497-2002, Sch. I.
REFERENCES
O.C. 497-2002, 2002 G.O. 2, 2293
O.C. 939-2002, 2002 G.O. 2, 4505
A.M. 0001-2006, 2006 G.O. 2, 681
O.C. 1106-2006, 2006 G.O. 2, 3941
S.Q. 2010, c. 31, s. 91
O.C. 99-2012, 2012 G.O. 2, 527
S.Q. 2015, c. 15, s. 237
S.Q. 2015, c. 20, s. 61