F-2.1 - Act respecting municipal taxation

Section 204 Disposition versions

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204. The following are exempt from all municipal or school real estate taxes:

(1)  an immovable belonging to the Crown in right of Québec, unless it is administered or managed by a corporation that is a mandatary of the Crown in right of Québec;

(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;

(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;

(2)  an immovable belonging to the Régie des installations olympiques;

(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal;

(3)  an immovable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;

(4)  an immovable belonging to a municipal corporation and situated outside its territory;

(5)  an immovable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;

(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of

(a)  a public road or works forming part of it, or of

(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;

(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;

(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;

(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;

(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,

(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or

(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;

(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;

(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;

(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);

(14)  an immovable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act, used for the purposes provided by that act, and an immovable belonging to the holder of a day care centre permit or nursery school permit contemplated in paragraph 1 or 2 of section 4 or 5 of the Act respecting child day care (chapter S-4.1), used for the purposes provided by that act;

(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9), and used for that education;

(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, and used for that education;

(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.

1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72.