F-2.1 - Act respecting municipal taxation

Section 244.40 Disposition versions

2017-06-16

244.40. The applicable coefficient is 4.1 in the case of a municipality having a population of less than 5,000 inhabitants and whose territory is not included in an urban agglomeration, provided for in Title II of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001), having a total population of more than 5,000 inhabitants, and 4.4 in all other cases.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 4.8;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 4.8;

(4)  in the case of Ville de Gatineau: 4.8;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 4.8;

(6)  in the case of Ville de Sherbrooke: 4.45;

(7)  in the case of Ville de Trois-Rivières: 4.45;

(8)  in the case of Ville de Lévis: 4.45;

(9)  in the case of Ville de Saguenay: 4.45;

(10)  in the case of Ville de Terrebonne: 4.45; and

(11)  in the case of any municipality whose territory is included in the Communauté maritime des Îles-de-la-Madeleine: 4.8.

A municipality to which subparagraph 1 of the second paragraph applies may, by by-law, determine a coefficient greater than the one applicable to it under that subparagraph.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84; 2008, c. 19, s. 23; 2009, c. 26, s. 61; 2012, c. 30, s. 23; 2015, c. 34, s. 1; 2017, c. 13, s. 165.

2016-01-01

244.40. The applicable coefficient is 3.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 3.7;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 3.7;

(4)  in the case of Ville de Gatineau: 3.7;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 3.7;

(6)  in the case of Ville de Sherbrooke: 3.4;

(7)  in the case of Ville de Trois-Rivières: 3.4;

(8)  in the case of Ville de Lévis: 3.4;

(9)  in the case of Ville de Saguenay: 3.4.

A municipality to which subparagraph 1 of the second paragraph applies may, by by-law, determine a coefficient greater than the one applicable to it under that subparagraph.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84; 2008, c. 19, s. 23; 2009, c. 26, s. 61; 2012, c. 30, s. 23; 2015, c. 34, s. 1.

2013-01-01

244.40. The applicable coefficient is 2.65.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 3.55;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 3.55;

(4)  in the case of Ville de Gatineau: 3.55;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 3.55;

(6)  in the case of Ville de Sherbrooke: 3.05;

(7)  in the case of Ville de Trois-Rivières: 3.05;

(8)  in the case of Ville de Lévis: 3.05;

(9)  in the case of Ville de Saguenay: 3.05.

A municipality to which subparagraph 1 of the second paragraph applies may, by by-law, determine a coefficient greater than the one applicable to it under that subparagraph.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84; 2008, c. 19, s. 23; 2009, c. 26, s. 61; 2012, c. 30, s. 23.

2010-01-01

244.40. The applicable coefficient is 2.35.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 3.15;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 3.15;

(4)  in the case of Ville de Gatineau: 3.15;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 3.15;

(6)  in the case of Ville de Sherbrooke: 2.65;

(7)  in the case of Ville de Trois-Rivières: 2.65;

(8)  in the case of Ville de Lévis: 2.65;

(9)  in the case of Ville de Saguenay: 2.65.

A municipality to which subparagraph 1 of the second paragraph applies may, by by-law, determine a coefficient greater than the one applicable to it under that subparagraph.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84; 2008, c. 19, s. 23; 2009, c. 26, s. 61.

2008-06-20

244.40. The applicable coefficient is 2.00.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 2.65;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 2.65;

(4)  in the case of Ville de Gatineau: 2.65;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 2.65;

(6)  in the case of Ville de Sherbrooke: 2.25;

(7)  in the case of Ville de Trois-Rivières: 2.25;

(8)  in the case of Ville de Lévis: 2.25;

(9)  in the case of Ville de Saguenay: 2.25.

A municipality to which subparagraph 1 of the second paragraph applies may, by by-law, determine a coefficient greater than the one applicable to it under that subparagraph.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84; 2008, c. 19, s. 23.

2007-01-01

244.40. The applicable coefficient is 2.00.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 2.65;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 2.65;

(4)  in the case of Ville de Gatineau: 2.65;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 2.65;

(6)  in the case of Ville de Sherbrooke: 2.25;

(7)  in the case of Ville de Trois-Rivières: 2.25;

(8)  in the case of Ville de Lévis: 2.25;

(9)  in the case of Ville de Saguenay: 2.25.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84.

2005-12-16

244.40. The applicable coefficient is 1.96.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.50;

(2)  in the case of Ville de Laval: 2.18;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 2.42;

(4)  in the case of Ville de Gatineau: 2.05;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 2.13;

(6)  in the case of Ville de Sherbrooke: 2.22;

(7)  in the case of Ville de Trois-Rivières: 1.97;

(8)  in the case of Ville de Lévis: 2.05;

(9)  in the case of Ville de Saguenay: 1.99.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71.

2002-01-01

244.40. The applicable coefficient is 1.96.

However, in the case of a municipality mentioned in this paragraph, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of Ville de Montréal: 2.50;

(2)  in the case of Ville de Laval: 2.18;

(3)  in the case of Vill de Longueuil: 2.42;

(4)  in the case of Ville de Gatineau: 2.05;

(5)  in the case of Ville de Québec: 2.13;

(6)  in the case of Ville de Sherbrooke: 2.22;

(7)  in the case of Ville de Trois-Rivières: 1.97;

(8)  in the case of Ville de Lévis: 2.05;

(9)  in the case of Ville de Saguenay: 1.99.

2000, c. 54, s. 82; 2001, c. 68, s. 65.

2000-12-20

244.40. The applicable coefficient is 1.96.

However, in the case of a municipality whose territory is comprised within the territory of a public transit authority mentioned in this paragraph, or coincides therewith, the applicable coefficient is the coefficient mentioned in one or the other of the following subparagraphs, according to the body whose territory is comprised in or coincides with the territory of the municipality :

(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 2.50;

(2)  in the case of the Société de transport de la Ville de Laval: 2.18;

(3)  in the case of the Société de transport de la rive sud de Montréal: 2.42;

(4)  in the case of the Société de transport de l’Outaouais: 2.05;

(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 2.13;

(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 2.22;

(7)  in the case of the Corporation intermunicipale de transport des Forges: 1.97;

(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 2.05;

(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 1.99.

In the case of a municipality whose territory is comprised within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless its territory is served by the public transit network of the transit authority, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C‐37.1) or any by-law under that section.

2000, c. 54, s. 82.