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I-13.3, r. 3.2
- Regulation respecting computation of the maximum yield of the school tax for the 2011-2012 school year
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Updated to 1 September 2012
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chapter
I-13.3, r. 3.2
Regulation respecting computation of the maximum yield of the school tax for the 2011-2012 school year
EDUCATION — SCHOOL TAX — COMPUTATION
Education Act
(chapter I-13.3, s 455.1, 1st par., subpars. 1, 2 and 3)
.
I-13.3
09
September
01
1
2012
Revoked, O.C. 669-2012, 2012 G.O. 2, 2065B; eff. 2012-06-29; see chapter I-13.3, r. 3.3.
1
.
For the computation of the maximum yield of the school tax for the 2011-2012 school year, provided for in section 308 of the Education Act (chapter I-13.3), the allowable number of students must be determined by
(
1
)
calculating the number of 4-year-old preschool students who may be taken into account, by multiplying by 1.00 the number of such students legally enrolled for a minimum of 144 half days on 30 September 2010 in the schools under the jurisdiction of the school board;
(
2
)
calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such students legally enrolled for a minimum of 180 days on 30 September 2010 in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 8;
(
3
)
calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students legally enrolled on 30 September 2010 in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 9;
(
4
)
calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students legally enrolled on 30 September 2010 in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 10. Students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their vocational studies may not be taken into account for the purposes of this paragraph;
(
5
)
calculating the number of students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization who may be taken into account pursuant to paragraph 1 of section 4, by
(
a
)
multiplying by 3.40 the number of full-time students admitted to a program of study leading to a secondary school vocational diploma, except students referred to in subparagraph
b
, or to an attestation of vocational specialization, legally enrolled during the 2009-2010 school year in the vocational training centres under the jurisdiction of the school board and recognized by the Minister of Education, Recreation and Sports for the purposes of the budgetary rules for the 2009-2010 school year;
(
b
)
multiplying by 3.40 the number of full-time students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their professional studies, legally enrolled on 30 September 2009 in the vocational training centres under the jurisdiction of the school board and recognized by the Minister for the purposes of the budgetary rules for the 2009-2010 school year;
(
c
)
multiplying by 3.40 the number of students corresponding to the difference between the number of new places, in terms of the enrollment capacity of an educational institution, allotted by the Minister for one or more vocational programs of study and the number of full-time students admitted to such program or programs of study during the 2009-2010 school year in the vocational training centres under the jurisdiction of the school board and recognized by the Minister for the purposes of the budgetary rules for the 2009-2010 school year; and
(
d
)
adding the products obtained under subparagraphs
a
,
b
and
c
;
(
6
)
calculating the number of students admitted to adult education services who may be taken into account, in accordance with the Schedule to this Regulation, by multiplying by 2.40 the number of equivalent full-time students;
(
7
)
calculating the number of handicapped 5-year-old preschool, elementary school and secondary school students who may be taken into account, by multiplying by 6.40 the number of such full-time students legally enrolled on 30 September 2010 in the schools under the jurisdiction of the school board and recognized by the Minister for the purposes of the budgetary rules for the 2010-2011 school year;
(
8
)
calculating the number of 5-year-old preschool students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.25 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September 2010 in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
9
)
calculating the number of elementary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.40 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September 2010 in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
10
)
calculating the number of secondary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 3.40 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September 2010 in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
11
)
calculating the number of preschool and elementary school students enrolled in school day care services who may be taken into account pursuant to paragraph 3 of section 4, by multiplying by 0.05 the number of such students;
(
12
)
calculating the number of students enrolled in the school board’s student transportation services who may be taken into account pursuant to paragraph 4 of section 4, by
(
a
)
multiplying by 0.75 the number of students enrolled on 30 September 2010 in a transportation service employing vehicles used exclusively to transport such students;
(
b
)
multiplying by 0.40 the number of students enrolled on 30 September 2010 in a transport service employing vehicles that have specific public transit routes and are not reserved exclusively to transport such students; and
(
c
)
adding the products obtained under subparagraphs
a
and
b
; and
(
13
)
adding the numbers obtained under paragraphs 1 to 12.
O.C. 696-2011, s. 1
.
2
.
The allowable number of students determined under section 1 must be adjusted by adding the number of students who may be taken into account for the purposes of the reduction in the school population.
The number of students who may be taken into account for the purposes of the reduction in the school population is determined by
(
1
)
calculating the number of students who may be taken into account for the purposes of the reduction in the total number of students by
(
a
)
multiplying by 0.99 the total of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2010-2011 school year (chapter I-13.3, r. 3.1), to which is added, where applicable, the number obtained under subparagraph 1 of the second paragraph of section 2 of that Regulation; and
(
b
)
subtracting from the product obtained under subparagraph
a
, the sum of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1, as they read taking into account the application of section 3, if applicable;
(
2
)
determining the number of students who may be taken into account for the purposes of the reduction in the number of 5-year-old preschool and elementary school students by
(
a
)
calculating the number of 5-year-old preschool and elementary school students who may be taken into account under paragraph 7 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2010-2011 school year;
(
b
)
multiplying by 0.99 the total of the numbers obtained under subparagraph
a
and paragraphs 2, 3, 8 and 9 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2010-2011 school year to which is added, where applicable, the number obtained under subparagraph 2 of the second paragraph of section 2 of that Regulation;
(
c
)
calculating the number of 5-year-old preschool and elementary school students who may be taken into account under paragraph 7 of section 1; and
(
d
)
subtracting from the product obtained under subparagraph
b
, the total of the numbers obtained under subparagraph
c
and paragraphs 2, 3, 8 and 9 of section 1, as they read taking into account the application of section 3, if applicable;
(
3
)
calculating the number of students who may be taken into account for the purposes of the reduction in the number of secondary school students by
(
a
)
calculating the number of secondary school students who may be taken into account under paragraph 7 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2010-2011 school year;
(
b
)
multiplying by 0.99 the total of the numbers obtained under subparagraph
a
and paragraphs 4 and 10 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2010-2011 school year to which is added, where applicable, the number obtained under subparagraph 3 of the second paragraph of section 2 of that Regulation;
(
c
)
calculating the number of secondary school students who may be taken into account under paragraph 7 of section 1; and
(
d
)
subtracting from the product obtained under subparagraph
b
, the total of the numbers obtained under subparagraph
c
and paragraphs 4 and 10 of section 1, as they read taking into account the application of section 3, if applicable;
(
4
)
subtracting from the sum of numbers obtained under paragraphs 2 and 3, the number obtained under paragraph 1 and multiplying by 0.37 the resulting number; and
(
5
)
adding the numbers obtained under paragraphs 1 and 4
In the operations prescribed in this section, when a number is lower than zero, it is deemed to be zero.
O.C. 696-2011, s. 2
.
3
.
Where the sum obtained by adding the numbers of full-time students referred to in paragraphs 2 to 4 and 7 to 10 of section 1 exceeds the sum obtained by adding the numbers of full-time students referred to in paragraphs 2 to 4 and 7 to 10 of section 1 of the Regulation respecting computation of the maximum yield of the school tax for the 2010-2011 school year (chapter I-13.3, r. 3.1) by 200 or 2%, and is at least 200 or 2% lower than the sum obtained by adding the numbers of full-time students in the categories referred to in paragraphs 2 to 4 and 7 to 10 of section 1, established according to the Minister’s enrolment estimates for the 2011-2012 school year, paragraphs 2 to 4 of section 1 are to be read as follows:
(
“2
)
calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such full-time students, established according to the Minister’s enrolment estimates for the 2011-2012 school year, except students referred to in paragraphs 7 and 8;
(
3
)
calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students, established according to the Minister’s enrolment estimates for the 2011-2012 school year, except students referred to in paragraphs 7 and 9;
(
4
)
calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students, established according to the Minister’s enrolment estimates for the 2011-2012 school year, except students referred to in paragraphs 7 and 10;”.
O.C. 696-2011, s. 3
.
4
.
For the purposes of section 1,
(
1
)
students who may be taken into account by a school board for the purposes of paragraph 5 of section 1 are students who were admitted for the 2009-2010 school year to a vocational training centre under the jurisdiction of the school board to receive educational services in vocational training, in vocational education programs authorized pursuant to section 467 of the Education Act (chapter I-13.3);
(
2
)
the number of full-time students is obtained by adding the number of students enrolled full-time who participate in the minimum number of hours of activities prescribed by the basic school regulation applicable to them and the number of students enrolled part-time converted into a number of full-time students by
(
a
)
using the following equation to calculate the proportion of full-time attendance per student enrolled part-time:
the student’s number of hours of activities
per school year
_____________________________________________
the minimum number of hours of activities
per school year prescribed by the basic
school regulation applicable to the student
(
b
)
adding, for each of the categories of students referred to in paragraphs 1 to 10 of section 1, the proportions obtained under subparagraph
a
;
(
3
)
the students who may be taken into account by a school board for the purposes of paragraph 11 of section 1 are
(
a
)
4-year-old preschool students enrolled on 30 September 2010 in the day care services of the school board for a minimum of 2 periods per day, at least 3 days per week; and
(
b
)
5-year-old preschool students and elementary school students enrolled on 30 September 2010 in the day care services of the school board for a minimum of 2 periods per day, at least 3 days per week; and
(
4
)
the students who may be taken into account by a school board for the purposes of paragraph 12 of section 1 are the students for whom the school board provides transportation at the beginning and end of classes each day.
O.C. 696-2011, s. 4
.
5
.
For the computation of the maximum yield of the school tax for the 2011-2012 school year, the amount per student is $770.10, or $1,001.10 if the allowable number of students is less than 1,000, and the base amount is $231,024, namely the amounts established for the 2010-2011 school year indexed by 0.93%.
O.C. 696-2011, s. 5
.
6
.
The Regulation respecting computation of the maximum yield of the school tax for the 2010-2011 school year (chapter I-13.3, r. 3.1) is revoked.
O.C. 696-2011, s. 6
.
7
.
(Omitted).
O.C. 696-2011, s. 7
.
SCHEDULE
(
s. 1, par. 6
)
NUMBER OF EQUIVALENT FULL-TIME ADULT STUDENTS IN GENERAL EDUCATION
___________________________________________________________
Code School board Number of
(commission scolaire) equivalent
full-time
students
___________________________________________________________
711000 Monts-et-Marées, CS des 474.6
___________________________________________________________
712000 Phares, CS des 418.3
___________________________________________________________
713000 Fleuve-et-des-Lacs, CS du 330.3
___________________________________________________________
714000 Kamouraska-Rivière-du-Loup, CS de 314.7
___________________________________________________________
721000 Pays-des-Bleuets, CS du 421.3
___________________________________________________________
722000 Lac-Saint-Jean, CS du 628.1
___________________________________________________________
723000 Rives-du-Saguenay, CS des 863.4
___________________________________________________________
724000 De La Jonquière, CS 437.5
___________________________________________________________
731000 Charlevoix, CS de 83.5
___________________________________________________________
732000 Capitale, CS de la 1,981.5
___________________________________________________________
733000 Découvreurs, CS des 442.5
___________________________________________________________
734000 Premières-Seigneuries, CS des 862.2
___________________________________________________________
735000 Portneuf, CS de 143.8
___________________________________________________________
741000 Chemin-du-Roy, CS du 695.1
___________________________________________________________
742000 Énergie, CS de l’ 574.7
___________________________________________________________
751000 Hauts-Cantons, CS des 193.9
___________________________________________________________
752000 Région-de-Sherbrooke, CS de la 1,115.0
___________________________________________________________
753000 Sommets, CS des 199.6
___________________________________________________________
761000 Pointe-de-l’Île, CS de la 2,963.6
___________________________________________________________
762000 Montréal, CS de 9,142.2
___________________________________________________________
763000 Marguerite-Bourgeoys, CS 3,046.6
___________________________________________________________
771000 Draveurs, CS des 803.7
___________________________________________________________
772000 Portages-de-l’Outaouais, CS des 590.6
___________________________________________________________
773000 Coeur-des-Vallées, CS au 302.2
___________________________________________________________
774000 Hauts-Bois-de-l’Outaouais, CS des 240.5
___________________________________________________________
781000 Lac-Témiscamingue, CS du 123.4
___________________________________________________________
782000 Rouyn-Noranda, CS de 286.0
___________________________________________________________
783000 Harricana, CS 168.0
___________________________________________________________
784000 Or-et-des-Bois, CS de l’ 305.2
___________________________________________________________
785000 Lac-Abitibi, CS du 108.6
___________________________________________________________
791000 Estuaire, CS de l’ 278.6
___________________________________________________________
792000 Fer, CS du 135.2
___________________________________________________________
793000 Moyenne-Côte-Nord, CS de la 33.6
___________________________________________________________
801000 Baie-James, CS de la 56.2
___________________________________________________________
811000 Îles, CS des 39.0
___________________________________________________________
812000 Chic-Chocs, CS des 218.9
___________________________________________________________
813000 René-Lévesque, CS 306.8
___________________________________________________________
821000 Côte-du-Sud, CS de la 364.2
___________________________________________________________
822000 Appalaches, CS des 281.1
___________________________________________________________
823000 Beauce-Etchemin, CS de la 828.4
___________________________________________________________
824000 Navigateurs, CS des 522.8
___________________________________________________________
831000 Laval, CS de 1,445.0
___________________________________________________________
841000 Affluents, CS des 1,312.4
___________________________________________________________
842000 Samares, CS des 975.5
___________________________________________________________
851000 Seigneurie-des-Mille-Îles, CS de la 870.4
___________________________________________________________
852000 Rivière-du-Nord, CS de la 661.2
___________________________________________________________
853000 Laurentides, CS des 230.5
___________________________________________________________
854000 Pierre-Neveu, CS 248.2
___________________________________________________________
861000 Sorel-Tracy, CS de 400.2
___________________________________________________________
862000 Saint-Hyacinthe, CS de 388.4
___________________________________________________________
863000 Hautes-Rivières, CS des 468.4
___________________________________________________________
864000 Marie-Victorin, CS 1,381.6
___________________________________________________________
865000 Patriotes, CS des 519.5
___________________________________________________________
866000 Val-des-Cerfs, CS du 556.6
___________________________________________________________
867000 Grandes-Seigneuries, CS des 652.1
___________________________________________________________
868000 Vallée-des-Tisserands, CS de la 369.1
___________________________________________________________
869000 Trois-Lacs, CS des 327.1
___________________________________________________________
871000 Riveraine, CS de la 204.7
___________________________________________________________
872000 Bois-Francs, CS des 412.4
___________________________________________________________
873000 Chênes, CS des 335.1
___________________________________________________________
881000 Central Québec, CS 42.7
___________________________________________________________
882000 Eastern Shores, CS 50.0
___________________________________________________________
883000 Eastern Townships, CS 116.5
___________________________________________________________
884000 Riverside, CS 191.5
___________________________________________________________
885000 Sir-Wilfrid-Laurier, CS 330.3
___________________________________________________________
886000 Western Québec, CS 222.7
___________________________________________________________
887000 English-Montréal, CS 3,031.5
___________________________________________________________
888000 Lester-B.-Pearson, CS 1,377.7
___________________________________________________________
889000 New Frontiers, CS 111.3
___________________________________________________________
O.C. 696-2011, Sch
.
REFERENCES
O.C. 696-2011, 2011 G.O. 2,1385
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