151.6.1. The city may establish a program for the purpose of granting a subsidy, in the circumstances described in subparagraphs 1 to 3 of the second paragraph of section 151.6 and for any of the fiscal years referred to in the fourth paragraph of that section, to any eligible lessee.
A lessee referred to in subparagraph g or h of paragraph 1 of section 236 of the Act respecting municipal taxation (chapter F-2.1) or in any of paragraphs 3 to 5 of that section is, among the lessees whose lease is entered into for all or part of a unit of assessment situated in the sector referred to in subparagraph 1 of the second paragraph of section 151.6 and that belongs to the group described in section 244.31 of that Act, an eligible lessee.
The amount of the subsidy is established according to the rules set out by the program. The rules may define categories among the eligible lessees and vary according to those categories. The rules shall also specify the conditions and procedures for the granting of the subsidy.
The cost of the aggregate of the subsidies granted to the lessees of units of assessment situated in a sector shall be a burden on the aggregate of the units situated in the sector that belong to the group described in section 244.31 of the Act respecting municipal taxation.