I-1 - Retail Sales Tax Act

Full text
44. (Repealed).
1965 (1st sess.), c. 27, s. 3; 1968, c. 31, s. 10; 1979, c. 72, s. 337.
44. All legislative or contractual provisions relating to the sharing of the proceeds of a municipal retail sales tax are repealed as from the 1st of April 1965.
However, the city of Montréal shall receive out of the one-fourth of the tax collected in the economic region of Montréal the amounts which it was entitled to levy on the proceeds of the municipal retail sales tax or of the compensation in lieu thereof, as a contribution to the Fund for the Montréal Council of Arts or to the operating deficit of the Régie de la Place des Arts. Consequently, the amount equal to 40% of one-fourth of the tax collected in such economic region shall be apportioned in proportion to population only after such deductions have been made. For the purposes of sections 34 to 38, however, the amount shall be deemed to have been apportioned without such deductions.
1965 (1st sess.), c. 27, s. 3; 1968, c. 31, s. 10.