F-2.1 - Act respecting municipal taxation

Section 1 Disposition versions

2021-11-05

2020-06-15

2019-07-01

2011-07-01

2011-06-13

2009-06-17

2007-01-01

2005-06-17

2003-12-18

2003-02-28

2002-01-01

2001-12-20

2000-12-20

1999-10-27

1999-10-22

1999-06-19

1998-04-01

1994-06-17

1993-06-15

1991-06-20

1991-01-01

1989-07-01

1987-05-27

1986-09-01

1985-06-20

0001-01-01

1. In this act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immoveable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immoveable” means an immoveable by nature within the meaning of the Civil Code or a moveable object placed by anyone for a permanency in or on an immoveable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages and the Naskapi Village Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immoveable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immoveable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immoveable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immoveable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immoveable is Crown land, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immoveable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“school board” means the Conseil scolaire de l’île de Montréal, a regional school board or another school board governed by the Education Act (chapter I-14);

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immoveable;

“woodlot” means an immoveable other than a farm woodlot

(1)  that is the subject of a forest development plan supervised by the Minister of Energy and Resources or that is, or is intended to be, exploited in a real and continuous manner for domestic, industrial or commercial forest purposes, and

(2)  that is not used or intended to be used mainly for residential purposes or for purposes of pleasure, recreation or sport.

1979, c. 72, s. 1.

1979-12-21

1. In this act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immoveable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immoveable” means an immoveable by nature within the meaning of the Civil Code or a moveable object placed by anyone for a permanency in or on an immoveable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immoveable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immoveable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immoveable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immoveable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immoveable is Crown land, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immoveable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“school board” means the Conseil scolaire de l’île de Montréal, a regional school board or another school board governed by the Education Act (chapter I-14);

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immoveable;

“woodlot” means an immoveable other than a farm woodlot

(1)  that is the subject of a forest development plan supervised by the Minister of Energy and Resources or that is, or is intended to be, exploited in a real and continuous manner for domestic, industrial or commercial forest purposes, and

(2)  that is not used or intended to be used mainly for residential purposes or for purposes of pleasure, recreation or sport.

1979, c. 72, s. 1.