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C-37.2 - Act respecting the Communauté urbaine de Montréal

Section 220
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220. The expenses of the Community, including those resulting from interest, accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this Act or by other Acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials, within the meaning of section 261.5 of the Act respecting municipal taxation (chapter F‐2.1).
However, the Community may, by by-law, provide that all or part of its expenditures are to be apportioned on the basis of a criterion other than that of non-adjusted fiscal potential.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83; 1984, c. 27, s. 55; 1985, c. 31, s. 19; 1986, c. 37, s. 2; 1988, c. 76, s. 7; 1991, c. 29, s. 8; 1991, c. 32, s. 190; 1996, c. 67, s. 64; 1999, c. 90, s. 17.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this Act or by other Acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials, within the meaning of section 261.5 of the Act respecting municipal taxation (chapter F-2.1).
However, the Community may, by by-law, provide that all or part of its expenditures are to be apportioned on the basis of a criterion other than that of non-adjusted fiscal potential.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83; 1984, c. 27, s. 55; 1985, c. 31, s. 19; 1986, c. 37, s. 2; 1988, c. 76, s. 7; 1991, c. 29, s. 8; 1991, c. 32, s. 190; 1996, c. 67, s. 64.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this Act or by other Acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials, within the meaning of section 261.5 of the Act respecting municipal taxation (chapter F-2.1), taking into account the third and fourth paragraphs.
The fiscal potential established for the first fiscal year of a municipality shall be used, as adjusted, for the apportionment of the expenses for the first and for the second fiscal years for which the roll of the municipality applies.The adjusted potential is determined by using, instead of the values entered on the roll of the municipalities, the adjusted values that would apply to taxable immovables and to those set out in paragraphs 2 to 4 and 7 of section 261.1 of the Act respecting municipal taxation, for the purposes of the imposition of municipal real estate taxes, and compensations in lieu thereof, for the first or the second fiscal year, as the case may be, if sections 253.28 to 253.30, 253.33 and 253.34 of the said Act applied, adapted as follows:
(1)  any reference in the said sections to the coming into force of the roll concerned shall be interpreted as the date fixed by the Council under section 220.1 of this Act for considering the data used to determine the fiscal potential for the first fiscal year;
(2)  any reference in section 253.28 of the Act respecting municipal taxation to the value entered on the roll concerned or on the preceding roll is a reference to the product obtained by multiplying that value by the factor established in accordance with section 264 of the said Act for the first fiscal year for which the roll concerned applies or for which the preceding roll applies, as the case may be;
(3)  (subparagraph replaced).
For the purpose of computing the adjusted potential applicable for the second fiscal year, the standardized net increase or decrease in the values of the immovables concerned resulting from alterations made to the roll before the date fixed by the Council under section 220.1 shall be added to or subtracted from the sum of the adjusted values for that fiscal year established under the third paragraph for considering the data used to establish the fiscal potential for the second fiscal year. The standardization referred to in this paragraph shall be obtained by multiplying the net increase or decrease by the factor established in accordance with section 264 of the Act respecting municipal taxation for the first fiscal year for which the roll applies. The factor shall also be used for the purpose of establishing the non-adjusted fiscal potential applicable for the third fiscal year.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83; 1984, c. 27, s. 55; 1985, c. 31, s. 19; 1986, c. 37, s. 2; 1988, c. 76, s. 7; 1991, c. 29, s. 8; 1991, c. 32, s. 190.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this Act or by other Acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials, established in accordance with the rules set out in the third, fourth and fifth paragraphs.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the total of the following assessments:
(a)  the standardized taxable assessment of all the immovables;
(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);
(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;
(d)  the standardized nontaxable assessment of all farmland;
(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;
(f)  the standardized nontaxable assessment of all of the immovables contemplated in the first paragraph of section 208 of the said Act;
(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period;
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the Act mentioned above;
(b)  that part of the values entered on the roll of rental values of the places of business situated in an immovable contemplated in paragraph 1.1 of section 204 of the Act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business tax that could have been imposed in respect of such places of business for that period if they were not tax-exempt.
The fiscal potential established for the first fiscal year of a municipality shall be used, as adjusted, for the apportionment of the expenses for the first and for the second fiscal years for which the roll of the municipality applies.The adjusted potential is determined by using, instead of the values entered on the roll of the municipalities, the adjusted values that would apply to certain units of assessment or places of business for the purposes of the imposition of real estate or business taxes, and compensations in lieu thereof, for the first or the second fiscal year, as the case may be, if sections 253.28 to 253.30, 253.33 and 253.34 of the Act respecting municipal taxation applied, adapted as follows:
(1)  any mention in the said sections of the coming into force of the roll concerned shall be interpreted as 15 October preceding the coming into force or, if the roll is deposited after 15 September, the date of the thirtieth day following the deposit, unless the Community fixes another date subsequent to the deposit but prior to the coming into force;
(2)  any reference in section 253.28 to the value entered on the roll concerned or the preceding roll is a reference to the product obtained by multiplying that value by the factor of the roll established for the first fiscal year or the preceding fiscal year, as the case may be;
(3)  the fourth paragraph of section 253.28 does not apply.
For the purpose of computing the adjusted potential applicable for the second fiscal year, the standardized net increase or decrease in the values resulting from alterations made to the roll within 12 months of the date applicable under subparagraph 1 of the fourth paragraph shall be added to or subtracted from the sum of the adjusted values for that fiscal year established under the fourth paragraph; the standardization shall be made by using the factor established for the first fiscal year. As for the apportionment of the expenses for the third fiscal year, the fiscal potential established for that fiscal year shall be used, unadjusted, taking into account any alterations made to the roll before the second anniversary of the date applicable under subparagraph 1 of the fourth paragraph. The factor used is the factor established for the first fiscal year.
Within fifteen days of the adoption of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount. This paragraph also applies where the budget is not adopted on 1 January of the fiscal year for which it is made, in respect of the appropriations adopted separately under the fourth paragraph of section 210 as well as the appropriations deemed to be adopted and in force on that date under the eighth paragraph of the said section.
Where the budget is not adopted on 1 January of the fiscal year for which it is made, the treasurer shall determine the provisional share of the expenses for which quarter appropriations are adopted or deemed to be adopted under the fifth or sixth paragraph of section 210. Where quarter appropriations are adopted or deemed to be adopted on 1 January, 1 April, 1 July and 1 October, the treasurer shall determine the share not later than the fifteenth of each of those months. The share is payable on 1 March, 1 June, 1 September and 1 November, respectively. When the budget is adopted, the sixth paragraph applies and the treasurer shall make the required adjustments, if any, in order to take account of the shares contemplated in the first paragraph that have been paid or the interest accumulated on those shares that are outstanding.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this Act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
Where the final apportionment of the expenses to be apportioned for a fiscal period of the Community cannot be effected by the treasurer before 1 October of the same fiscal period, the adjustments are payable on the date of the next payment of aliquot shares for that period following the date of the final apportionment.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
Within ten days of the establishment of the shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Each municipality shall pay the instalments determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to it under any act, regulation, by-law or agreement bears interest at the maximum nominal rate permitted by the Government for municipal loans. Nevertheless, the council may, at the sitting at which the budget is adopted, prescribe a lower rate of interest applicable in that case to any sum due or payable to the Community in its next fiscal period, from the date of maturity in the case of an instalment of an apportionment, and from the thirty-first day following the date of billing by the Community in other cases, where no date of maturity was provided in the by-law or agreement.
Even if a municipality contests its share or one of the payments as determined by the treasurer, it shall be held to pay it or make the payment in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 212.1, 306.1, 306.2 and 306.6 of this Act and section 362 of the Montreal Urban Community Act (1969, chapter 84), the Community may, on resolution of the executive committee, have it advised by formal notice that it must pay the amount due within 90 days of the day the said notice is sent. Should a municipality fail to comply with such notice within the time limit, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of final settlement of its contestation, and any corresponding increase of the aliquot shares of the other municipalities shall be added, as regards those municipalities, to the amount of the fourth payment.
An amount to be reimbursed by the Community to a municipality by reason of a difference between the provisional and the final share, a reduction of the share after a contestation, a difference contemplated in sections 306.4 and 306.5 or another adjustment of the share, bears interest at the rate determined under the thirteenth paragraph from the date of exigibility of the last payment of the share or the entire share, as the case may be.
An adjustment of the share effected under this section does not constitute an expenditure or a supplementary revenue of the Community for the fiscal period during which the adjustment is effected.
For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the roll by the factor established under the Act respecting municipal taxation for the first fiscal year for which the roll applies.
Any reference to the fiscal potential of a municipality, within the meaning of this Act, is a reference to its adjusted or unadjusted potential, as the case may be, established in accordance with the third, fourth and fifth paragraphs.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83; 1984, c. 27, s. 55; 1985, c. 31, s. 19; 1986, c. 37, s. 2; 1988, c. 76, s. 7.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the total of the following assessments:
(a)  the standardized taxable assessment of all the immovables;
(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);
(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;
(d)  the standardized nontaxable assessment of all farmland;
(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;
(f)  the standardized nontaxable assessment of all of the immovables contemplated in the first paragraph of section 208 of the said Act;
(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period;
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;
(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business tax that could have been imposed in respect of such places of business for that period if they were not tax-exempt.
Within fifteen days of the adoption of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount. This paragraph also applies where the budget is not adopted on 1 January of the fiscal year for which it is made, in respect of the appropriations adopted separately under the fourth paragraph of section 210 as well as the appropriations deemed to be adopted and in force on that date under the eighth paragraph of the said section.
Where the budget is not adopted on 1 January of the fiscal year for which it is made, the treasurer shall determine the provisional share of the expenses for which quarter appropriations are adopted or deemed to be adopted under the fifth or sixth paragraph of section 210. Where quarter appropriations are adopted or deemed to be adopted on 1 January, 1 April, 1 July and 1 October, the treasurer shall determine the share not later than the fifteenth of each of those months. The share is payable on 1 March, 1 June, 1 September and 1 November, respectively. When the budget is adopted, the fourth paragraph applies and the treasurer shall make the required adjustments, if any, in order to take account of the shares contemplated in the first paragraph that have been paid or the interest accumulated on those shares that are outstanding.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
Where the final apportionment of the expenses to be apportioned for a fiscal period of the Community cannot be effected by the treasurer before 1 October of the same fiscal period, the adjustments are payable on the date of the next payment of aliquot shares for that period following the date of the final apportionment.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
Within ten days of the establishment of the shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Each municipality shall pay the instalments determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to it under any act, regulation, by-law or agreement bears interest at the maximum nominal rate permitted by the Government for municipal loans. Nevertheless, the council may, at the sitting at which the budget is adopted, prescribe a lower rate of interest applicable in that case to any sum due or payable to the Community in its next fiscal period, from the date of maturity in the case of an instalment of an apportionment, and from the thirty-first day following the date of billing by the Community in other cases, where no date of maturity was provided in the by-law or agreement.
Even if a municipality contests its share or one of the payments as determined by the treasurer, it shall be held to pay it or make the payment in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 212.1, 306.1, 306.2 and 306.6 of this Act and section 362 of the Montreal Urban Community Act (1969, chapter 84), the Community may, on resolution of the executive committee, have it advised by formal notice that it must pay the amount due within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the time limit, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of final settlement of its contestation, and any corresponding increase of the aliquot shares of the other municipalities shall be added, as regards those municipalities, to the amount of the fourth payment.
An amount to be reimbursed by the Community to a municipality by reason of a difference between the provisional and the final share, a reduction of the share after a contestation, a difference contemplated in sections 306.4 and 306.5 or another adjustment of the share, bears interest at the rate determined under the eleventh paragraph from the date of exigibility of the last payment of the share or the entire share, as the case may be.
An adjustment of the share effected under this section does not constitute an expenditure or a supplementary revenue of the Community for the fiscal period during which the adjustment is effected.
The assessor shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.
The statement of the total assessments is based on the rolls deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the assessor shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.
The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.
For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll under the Act respecting municipal taxation.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83; 1984, c. 27, s. 55; 1985, c. 31, s. 19; 1986, c. 37, s. 2.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the total of the following assessments:
(a)  the standardized taxable assessment of all the immovables;
(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);
(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;
(d)  the standardized nontaxable assessment of all farmland and woodlots;
(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;
(f)  the standardized nontaxable assessment of all of the immovables contemplated in the first paragraph of section 208 of the said Act;
(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period;
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;
(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business tax that could have been imposed in respect of such places of business for that period if they were not tax-exempt.
Within fifteen days of the adoption of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount. This paragraph also applies where the budget is not adopted on 1 January of the fiscal year for which it is made, in respect of the appropriations adopted separately under the fourth paragraph of section 210 as well as the appropriations deemed to be adopted and in force on that date under the eighth paragraph of the said section.
Where the budget is not adopted on 1 January of the fiscal year for which it is made, the treasurer shall determine the provisional share of the expenses for which quarter appropriations are adopted or deemed to be adopted under the fifth or sixth paragraph of section 210. Where quarter appropriations are adopted or deemed to be adopted on 1 January, 1 April, 1 July and 1 October, the treasurer shall determine the share not later than the fifteenth of each of those months. The share is payable on 1 March, 1 June, 1 September and 1 November, respectively. When the budget is adopted, the fourth paragraph applies and the treasurer shall make the required adjustments, if any, in order to take account of the shares contemplated in the first paragraph that have been paid or the interest accumulated on those shares that are outstanding.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
Where the final apportionment of the expenses to be apportioned for a fiscal period of the Community cannot be effected by the treasurer before 1 October of the same fiscal period, the adjustments are payable on the date of the next payment of aliquot shares for that period following the date of the final apportionment.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
Within ten days of the establishment of the shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Each municipality shall pay the instalments determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to it under any act, regulation, by-law or agreement bears interest at the maximum nominal rate permitted by the Government for municipal loans. Nevertheless, the council may, at the sitting at which the budget is adopted, prescribe a lower rate of interest applicable in that case to any sum due or payable to the Community in its next fiscal period, from the date of maturity in the case of an instalment of an apportionment, and from the thirty-first day following the date of billing by the Community in other cases, where no date of maturity was provided in the by-law or agreement.
Even if a municipality contests its share or one of the payments as determined by the treasurer, it shall be held to pay it or make the payment in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 212.1, 306.1, 306.2 and 306.6 of this Act and section 362 of the Montreal Urban Community Act (1969, chapter 84), the Community may, on resolution of the executive committee, have it advised by formal notice that it must pay the amount due within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the time limit, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of final settlement of its contestation, and any corresponding increase of the aliquot shares of the other municipalities shall be added, as regards those municipalities, to the amount of the fourth payment.
An amount to be reimbursed by the Community to a municipality by reason of a difference between the provisional and the final share, a reduction of the share after a contestation, a difference contemplated in sections 306.4 and 306.5 or another adjustment of the share, bears interest at the rate determined under the eleventh paragraph from the date of exigibility of the last payment of the share or the entire share, as the case may be.
An adjustment of the share effected under this section does not constitute an expenditure or a supplementary revenue of the Community for the fiscal period during which the adjustment is effected.
The assessor shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.
The statement of the total assessments is based on the rolls deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the assessor shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.
The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.
For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll under the Act respecting municipal taxation.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83; 1984, c. 27, s. 55; 1985, c. 31, s. 19.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the total of the following assessments:
(a)  the standardized taxable assessment of all the immovables;
(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);
(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;
(d)  the standardized nontaxable assessment of all farmland and woodlots;
(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;
(f)  the standardized nontaxable assessment of all of the immovables contemplated in the first paragraph of section 208 of the said Act;
(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period;
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;
(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business tax that could have been imposed in respect of such places of business for that period if they were not tax-exempt.
Within fifteen days of the adoption of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount. This paragraph also applies where the budget is not adopted on 1 January of the fiscal year for which it is made, in respect of the appropriations adopted separately under the fourth paragraph of section 210 as well as the appropriations deemed to be adopted and in force on that date under the eighth paragraph of the said section.
Where the budget is not adopted on 1 January of the fiscal year for which it is made, the treasurer shall determine the provisional share of the expenses for which quarter appropriations are adopted or deemed to be adopted under the fifth or sixth paragraph of section 210. Where quarter appropriations are adopted or deemed to be adopted on 1 January, 1 April, 1 July and 1 October, the treasurer shall determine the share not later than the fifteenth of each of those months. The share is payable on 1 March, 1 June, 1 September and 1 November, respectively. When the budget is adopted, the fourth paragraph applies and the treasurer shall make the required adjustments, if any, in order to take account of the shares contemplated in the first paragraph that have been paid or the interest accumulated on those shares that are outstanding.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
Where the final apportionment of the expenses to be apportioned for a fiscal period of the Community cannot be effected by the treasurer before 1 October of the same fiscal period, the adjustments are payable on the date of the next payment of aliquot shares for that period following the date of the final apportionment.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
Within ten days of the establishment of the shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Each municipality shall pay the instalments determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to it under any act, regulation, by-law or agreement bears interest at the maximum nominal rate permitted by the Government for municipal loans. Nevertheless, the council may, at the sitting at which the budget is adopted, prescribe a lower rate of interest applicable in that case to any sum due or payable to the Community in its next fiscal period, from the date of maturity in the case of an instalment of an apportionment, and from the thirty-first day following the date of billing by the Community in other cases, where no date of maturity was provided in the by-law or agreement.
Even if a municipality contests its share or one of the payments as determined by the treasurer, it shall be held to pay it or make the payment in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 212.1, 278 and 279 of this Act and section 362 of the Montreal Urban Community Act (1969, chapter 84), the Community may, on resolution of the executive committee, have it advised by formal notice that it must pay the amount due within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the time limit, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of final settlement of its contestation, and any corresponding increase of the aliquot shares of the other municipalities shall be added, as regards those municipalities, to the amount of the fourth payment.
An amount to be reimbursed by the Community to a municipality by reason of a difference between the provisional and the final share, a reduction of the share after a contestation, a difference contemplated in section 279 or another adjustment of the share, bears interest at the rate determined under the eleventh paragraph from the date of exigibility of the last payment of the share or the entire share, as the case may be.
An adjustment of the share effected under this section does not constitute an expenditure or a supplementary revenue of the Community for the fiscal period during which the adjustment is effected.
The assessor shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.
The statement of the total assessments is based on the rolls deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the assessor shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.
The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.
For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll under the Act respecting municipal taxation.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83; 1984, c. 27, s. 55.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the total of the following assessments:
(a)  the standardized taxable assessment of all the immovables;
(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);
(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;
(d)  the standardized nontaxable assessment of all farmland and woodlots;
(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;
(f)  the standardized nontaxable assessment of all of the immovables contemplated in the first paragraph of section 208 of the said Act;
(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period;
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;
(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business tax that could have been imposed in respect of such places of business for that period if they were not tax-exempt.
Within fifteen days of the adoption of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount. This paragraph also applies where the budget is not adopted on 1 January of the fiscal year for which it is made, in respect of the appropriations adopted separately under the fourth paragraph of section 210 as well as the appropriations deemed to be adopted and in force on that date under the eighth paragraph of the said section.
Where the budget is not adopted on 1 January of the fiscal year for which it is made, the treasurer shall determine the provisional share of the expenses for which quarter appropriations are adopted or deemed to be adopted under the fifth or sixth paragraph of section 210. Where quarter appropriations are adopted or deemed to be adopted on 1 January, 1 April, 1 July and 1 October, the treasurer shall determine the share not later than the fifteenth of each of those months. The share is payable on 1 March, 1 June, 1 September and 1 November, respectively. When the budget is adopted, the fourth paragraph applies and the treasurer shall make the required adjustments, if any, in order to take account of the shares contemplated in the first paragraph that have been paid or the interest accumulated on those shares that are outstanding.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
Where the final apportionment of the expenses to be apportioned for a fiscal period of the Community cannot be effected by the treasurer before 1 October of the same fiscal period, the adjustments are payable on the date of the next payment of aliquot shares for that period following the date of the final apportionment.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
Within ten days of the establishment of the shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Each municipality shall pay the instalments determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to it under any act, regulation, by-law or agreement bears interest at the maximum nominal rate permitted by the Government for municipal loans. Nevertheless, the council may, at the sitting at which the budget is adopted, prescribe a lower rate of interest applicable in that case to any sum due or payable to the Community in its next fiscal period, from the date of maturity in the case of an instalment of an apportionment, and from the thirty-first day following the date of billing by the Community in other cases, where no date of maturity was provided in the by-law or agreement.
Even if a municipality contests its share or one of the payments as determined by the treasurer, it shall be held to pay it or make the payment in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 212.1, 278 and 279 of this Act and section 362 of the Montreal Urban Community Act (1969, chapter 84), the Community may, on resolution of the executive committee, have it advised by formal notice that it must pay the amount due within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the time limit, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of final settlement of its contestation, and any corresponding increase of the aliquot shares of the other municipalities shall be added, as regards those municipalities, to the amount of the fourth payment.
An amount to be reimbursed by the Community to a municipality by reason of a difference between the provisional and the final share, a reduction of the share after a contestation, a difference contemplated in section 279 or another adjustment of the share, bears interest at the rate determined under the eleventh paragraph from the date of exigibility of the last payment of the share or the entire share, as the case may be.
An adjustment of the share effected under this section does not constitute an expenditure or a supplementary revenue of the Community for the fiscal period during which the adjustment is effected.
The head of the valuation department shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.
The statement of the total assessments is based on the rolls deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the head of the valuation department shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.
The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.
For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll under the Act respecting municipal taxation.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90; 1983, c. 57, s. 83.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the product obtained by multiplying the sum of the amounts computed in accordance with subparagraphs a, b, c and d by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):
(a)  the total of the values entered on the roll of taxable immoveables;
(b)  the total of the values entered on the roll of the immoveables contemplated in paragraphs 1 and 2.1 of section 204 of the Act mentioned above, in respect of which amounts in lieu of taxes must be paid;
(c)  that part of the values entered on the roll of the immoveables contemplated in paragraphs 13 to 17 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above;
(d)  that part of the values entered on the roll of the immoveables contemplated in paragraph 1.1 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of the municipal real estate taxes that could have been imposed for that period in respect of those immoveables if they were not tax-exempt; for the purposes of this section, the reference period, in respect of an immoveable or a place of business, is the municipal fiscal period for which payment of the amounts in lieu of taxes in respect of that immoveable or place of business is completed;
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;
(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business tax that could have been imposed in respect of such places of business for that period if they were not tax-exempt.
Within fifteen days of the adoption of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount. This paragraph also applies where the budget is not adopted on 1 January of the fiscal year for which it is made, in respect of the appropriations adopted separately under the fourth paragraph of section 210 as well as the appropriations deemed to be adopted and in force on that date under the eighth paragraph of the said section.
Where the budget is not adopted on 1 January of the fiscal year for which it is made, the treasurer shall determine the provisional share of the expenses for which quarter appropriations are adopted or deemed to be adopted under the fifth or sixth paragraph of section 210. Where quarter appropriations are adopted or deemed to be adopted on 1 January, 1 April, 1 July and 1 October, the treasurer shall determine the share not later than the fifteenth of each of those months. The share is payable on 1 March, 1 June, 1 September and 1 November, respectively. When the budget is adopted, the fourth paragraph applies and the treasurer shall make the required adjustments, if any, in order to take account of the shares contemplated in the first paragraph that have been paid or the interest accumulated on those shares that are outstanding.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
Where the final apportionment of the expenses to be apportioned for a fiscal period of the Community cannot be effected by the treasurer before 1 October of the same fiscal period, the adjustments are payable on the date of the next payment of aliquot shares for that period following the date of the final apportionment.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
Within ten days of the establishment of the shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Each municipality shall pay the instalments determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to it under any act, regulation, by-law or agreement bears interest at the maximum nominal rate permitted by the Government for municipal loans. Nevertheless, the council may, at the sitting at which the budget is adopted, prescribe a lower rate of interest applicable in that case to any sum due or payable to the Community in its next fiscal period, from the date of maturity in the case of an instalment of an apportionment, and from the thirty-first day following the date of billing by the Community in other cases, where no date of maturity was provided in the by-law or agreement.
Even if a municipality contests its share or one of the payments as determined by the treasurer, it shall be held to pay it or make the payment in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 212.1, 278 and 279 of this Act and section 362 of the Montreal Urban Community Act (1969, chapter 84), the Community may, on resolution of the executive committee, have it advised by formal notice that it must pay the amount due within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the time limit, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of final settlement of its contestation, and any corresponding increase of the aliquot shares of the other municipalities shall be added, as regards those municipalities, to the amount of the fourth payment.
An amount to be reimbursed by the Community to a municipality by reason of a difference between the provisional and the final share, a reduction of the share after a contestation, a difference contemplated in section 279 or another adjustment of the share, bears interest at the rate determined under the eleventh paragraph from the date of exigibility of the last payment of the share or the entire share, as the case may be.
An adjustment of the share effected under this section does not constitute an expenditure or a supplementary revenue of the Community for the fiscal period during which the adjustment is effected.
The head of the valuation department shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.
The statement of the total assessments is based on the rolls deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation (chapter F-2.1) apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the head of the valuation department shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.
The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63; 1982, c. 18, s. 90.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the product obtained by multiplying the sum of the amounts computed in accordance with subparagraphs a, b, c and d by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):
(a)  the total of the values entered on the roll of taxable immoveables;
(b)  the total of the values entered on the roll of the immoveables contemplated in paragraph 1 of section 204 of the act mentioned above, in respect of which amounts in lieu of taxes must be paid;
(c)  that part of the values entered on the roll of the immoveables contemplated in paragraphs 13 to 17 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above;
(d)  that part of the values entered on the roll of the immoveables contemplated in paragraph 1.1 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of the municipal real estate taxes that could have been imposed for that period in respect of those immoveables if they were not tax-exempt; for the purposes of this section, the reference period, in respect of an immoveable or a place of business, is the municipal fiscal period for which payment of the amounts in lieu of taxes in respect of that immoveable or place of business is completed;
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;
(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business tax that could have been imposed in respect of such places of business for that period if they were not tax-exempt.
Within fifteen days of the adoption or the automatic coming into force of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
Where the final apportionment of the expenses to be apportioned for a fiscal period of the Community cannot be effected by the treasurer before 1 October of the same fiscal period, the adjustments are payable on the date of the next payment of aliquot shares for that period following the date of the final apportionment.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
If the budget of the Community is amended by a decision of the Commission municipale du Québec, the treasurer must, within fifteen days of such decision, amend accordingly the aliquot shares payable by the municipalities and increase or reduce, as the case may be, the amount of the fourth payment.
Within ten days of the establishment of such shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Each municipality shall pay the instalments determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to it under any act, regulation, by-law or agreement bears interest at the maximum nominal rate permitted by the Government for municipal loans. Nevertheless, the council may, at the sitting at which the budget is adopted, prescribe a lower rate of interest applicable in that case to any sum due or payable to the Community in its next fiscal period, from the date of maturity in the case of an instalment of an apportionment, and from the thirty-first day following the date of billing by the Community in other cases, where no date of maturity was provided in the by-law or agreement.
Even if a municipality contests its share or one of the payments as determined by the treasurer of the Community, it shall be held to pay it in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 278 and 279, the Community may, on resolution of its executive committee, have it advised by formal notice that it must pay any share or amount due to the Community under the above sections within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the delay, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of that decision, and any increase of the aliquot shares of the other municipalities as a result of that decision shall be added, as regards those municipalities, to the amount of the fourth payment.
The assessment commissioner shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.
The statement of the total assessments is based on the roll deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation (chapter F-2.1) apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the assessment commissioner shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.
The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420; 1980, c. 34, s. 63.
220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.
Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.
For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:
(1)  the product obtained from the multiplication of the sum of the amounts computed in accordance with subparagraphs a, b and c by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):
(a)  the total of the values entered on the roll of taxable immoveables;
(b)  the total of the values entered on the roll of the immoveables contemplated in paragraph 1 of section 204 of the act mentioned above and of those belonging to the Crown in right of Canada to the extent that sums in lieu of taxes are paid in their regard;
(c)  that part of the values entered on the roll of the immoveables, contemplated in paragraphs 13 to 16 of that section, which correspond to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above:
(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:
(a)  the total of the rental values of the places of business in respect of which a business tax may be imposed;
(b)  that part of the values entered on the roll of rental values of the places of business exempt from business tax and in respect of which amounts are paid to stand in lieu of business tax which corresponds to the proportion represented by such amounts in relation to the total amount of business tax that could be imposed on such places of business if they were not tax-exempt.
Within fifteen days of the adoption or the automatic coming into force of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount.
If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.
Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.
No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.
If the budget of the Community is amended by a decision of the Commission municipale du Québec, the treasurer must, within fifteen days of such decision, amend accordingly the aliquot shares payable by the municipalities and increase or reduce, as the case may be, the amount of the fourth payment.
Within ten days of the establishment of such shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.
Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of that decision, and any increase of the aliquot shares of the other municipalities as a result of that decision shall be added, as regards those municipalities, to the amount of the fourth payment.
Each municipality shall pay its aliquot share of the expenses thus determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to the latter under any law, shall bear interest at the maximum nominal rate permitted by the Government for municipal loans effected by way of bond issue. Nevertheless, the Council may, at the sitting at which the budget is adopted, prescribed a lesser rate of interest applicable, in such case, to any sum due or payable to the Community in its next fiscal period.
Even if a municipality contests its share or one of the payments as determined by the treasurer of the Community, it shall be held to pay it in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 278 and 279, the Community may, on resolution of its executive committee, have it advised by formal notice that it must pay any share or amount due to the Community under the above sections within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the delay, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).
The assessment commissioner shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.
The statement of the total assessments is based on the roll deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation (chapter F-2.1) apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the assessment commissioner shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.
The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.
1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420.
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