C-19 - Cities and Towns Act

Full text
105. At the end of the fiscal year, the treasurer shall draw up the financial report for that fiscal year and certify that it is accurate. The report must include the municipality’s financial statements and any other document or information required by the Minister.
The treasurer shall also produce a statement fixing the effective aggregate taxation rate of the municipality, in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1), and any other document or information required by the Minister.
The Minister may prescribe any rule relating to the documents and information referred to in the first two paragraphs.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 14; 2009, c. 26, s. 109; 2017, c. 132017, c. 13, s. 45.
105. At the end of the fiscal year, the treasurer shall draw up the financial report for the past fiscal year, and attest that it is accurate.
The financial report shall be drawn up on the forms furnished by the Minister of Municipal Affairs, Regions and Land Occupancy. It shall include the financial statements, a statement fixing the effective aggregate taxation rate of the municipality, in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1) and any other information required by the Minister.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 14; 2009, c. 26, s. 109.
105. At the end of the fiscal year, the treasurer shall draw up the financial report for the past fiscal year, and attest that it is accurate.
The financial report shall be drawn up on the forms furnished by the Minister of Municipal Affairs and Regions. It shall include the financial statements, a statement fixing the effective aggregate taxation rate of the municipality, in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1) and any other information required by the Minister.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 14.
105. At the end of the fiscal year, the treasurer shall draw up the financial report for the past fiscal year, and attest that it is accurate.
The financial report shall be drawn up on the forms furnished by the Minister of Municipal Affairs and Regions. It shall include the financial statements, a statement fixing the aggregate taxation rate of the municipality within the meaning of the regulations made under section 262 of the Act respecting municipal taxation (chapter F‐2.1) and any other information required by the Minister.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
105. At the end of the fiscal year, the treasurer shall draw up the financial report for the past fiscal year, and attest that it is accurate.
The financial report shall be drawn up on the forms furnished by the Minister of Municipal Affairs, Sports and Recreation. It shall include the financial statements, a statement fixing the aggregate taxation rate of the municipality within the meaning of the regulations made under section 262 of the Act respecting municipal taxation (chapter F‐2.1) and any other information required by the Minister.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2003, c. 19, s. 250.
105. At the end of the fiscal year, the treasurer shall draw up the financial report for the past fiscal year, and attest that it is accurate.
The financial report shall be drawn up on the forms furnished by the Minister of Municipal Affairs and Greater Montréal. It shall include the financial statements, a statement fixing the aggregate taxation rate of the municipality within the meaning of the regulations made under section 262 of the Act respecting municipal taxation (chapter F‐2.1) and any other information required by the Minister.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10; 1996, c. 2, s. 209; 1999, c. 43, s. 13.
105. At the end of the fiscal year, the treasurer shall draw up the financial report for the past fiscal year, and attest that it is accurate.
The financial report shall be drawn up on the forms furnished by the Minister of Municipal Affairs. It shall include the financial statements, a statement fixing the aggregate taxation rate of the municipality within the meaning of the regulations made under section 262 of the Act respecting municipal taxation (chapter F-2.1) and any other information required by the Minister.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10; 1996, c. 2, s. 209.
105. At the end of the fiscal year, the treasurer shall draw up the financial report for the past fiscal year, and attest that it is accurate.
The financial report shall be drawn up on the forms furnished by the Minister of Municipal Affairs. It shall include the financial statements, a statement fixing the aggregate taxation rate of the corporation within the meaning of the regulations made under section 262 of the Act respecting municipal taxation (chapter F-2.1) and any other information required by the Minister.
R. S. 1964, c. 193, s. 101; 1984, c. 38, s. 10.
105. (1)  Once a year, at the time fixed by the council, and oftener if required, the treasurer shall render a detailed account of the receipts and expenditures of the municipality.
(2)  All actions, claims or demands against the treasurer, resulting from his administration, shall be prescribed by five years from the date of the last account rendered by him.
R. S. 1964, c. 193, s. 101.