F-2.1 - Act respecting municipal taxation

Section 232 Disposition versions

2013-01-01

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.

In the case of a business establishment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S-4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20% of the rate.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 65; 2000, c. 56, s. 150; 2011, c. 33, s. 31; 2011, c. 33, s. 21.

2012-01-01

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a business establishment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal as it existed on 31 December 2001, the amount of the tax shall be calculated at 70% of the rate. Notwithstanding section 2, this paragraph applies to the whole business establishment even if it includes an immovable other than the road bed.

In the case of a business establishment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S-4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20% of the rate.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 65; 2000, c. 56, s. 150; 2011, c. 33, s. 31.

2002-01-01

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a business establishment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal as it existed on 31 December 2001, the amount of the tax shall be calculated at 40% of the rate. Notwithstanding section 2, this paragraph applies to the whole business establishment even if it includes an immovable other than the road bed.

In the case of a business establishment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20% of the rate.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 65; 2000, c. 56, s. 150.

2000-12-20

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a business establishment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole business establishment even if it includes an immovable other than the road bed.

In the case of a business establishment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20% of the rate.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 65.

1999-10-22

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each business establishment on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a business establishment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole business establishment even if it includes an immovable other than the road bed.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3; 1999, c. 40, s. 133.

1998-06-20

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each place of business on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a place of business that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole place of business even if it includes an immovable other than the road bed.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3.

1994-06-17

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each place of business on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a place of business that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail), the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole place of business even if it includes an immovable other than the road bed.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65.

1993-12-17

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each place of business on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a place of business that includes the road bed of a railway situated in the yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail), the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole place of business even if it includes an immovable other than the road bed.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8.

1993-06-18

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each place of business on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a place of business that includes the road bed of a railway situated in the yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail), the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies only to a whole place of business.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10.

1991-06-20

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each place of business on the basis of its rental value, at the rate fixed in the by-law.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111.

1986-09-01

232. A municipal corporation may impose and levy a business tax on any person entered on the roll of rental values carrying on, in the territory of the municipal corporation, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, whether or not the activity is carried on for lucrative purposes, except an employment or charge.

The tax is imposed for each place of business where such a person carries on such an activity.

The tax is based on the rental value of the place of business occupied for a purpose contemplated in the first paragraph.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18.

1979-12-21

232. A municipal corporation may impose and levy a business tax on any person entered on the roll of rental values carrying on, in the territory of the municipal corporation, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax is imposed for each place of business where such a person carries on such an activity.

The tax is based on the rental value of the place of business occupied for a purpose contemplated in the first paragraph.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232.