C-37.2 - Act respecting the Communauté urbaine de Montréal

Section 220 Disposition versions

1999-12-20

1996-12-23

1991-06-20

1988-12-23

1986-09-01

1985-06-20

1984-06-20

1983-12-22

1982-07-11

1980-12-19

0001-01-01

220. The expenses of the Community, including those resulting from payment of interest on and accessories and amortization of its loans, shall be charged to the municipalities in its territory.

Except the expenses relating to a service governed by a special tariff or of those otherwise governed by this act or by other acts, those expenses shall be apportioned among the municipalities in proportion to their respective fiscal potentials.

For the purposes of the second paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2:

(1)  the product obtained from the multiplication of the sum of the amounts computed in accordance with subparagraphs a, b and c by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):

(a)  the total of the values entered on the roll of taxable immoveables;

(b)  the total of the values entered on the roll of the immoveables contemplated in paragraph 1 of section 204 of the act mentioned above and of those belonging to the Crown in right of Canada to the extent that sums in lieu of taxes are paid in their regard;

(c)  that part of the values entered on the roll of the immoveables, contemplated in paragraphs 13 to 16 of that section, which correspond to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above:

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1 of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the rental values of the places of business in respect of which a business tax may be imposed;

(b)  that part of the values entered on the roll of rental values of the places of business exempt from business tax and in respect of which amounts are paid to stand in lieu of business tax which corresponds to the proportion represented by such amounts in relation to the total amount of business tax that could be imposed on such places of business if they were not tax-exempt.

Within fifteen days of the adoption or the automatic coming into force of the budget, the treasurer shall determine the provisional or final share of the expenses provided for in such budget payable by each municipality, and the amount of each payment, which must be equal except the last, which may be a lesser amount.

If the treasurer has not received all the information provided by this section in time enabling him to establish the apportionment in accordance with this act, he shall prepare a provisional apportionment based at the same time, where such is the case, on the information already received and on the most recent data put at his disposal.

Upon receiving all the required information, the treasurer shall make, in accordance with this section, the final apportionment by making the required adjustments.

No contestation may be undertaken by a municipality on the provisional apportionment made by the treasurer in accordance with this section.

If the budget of the Community is amended by a decision of the Commission municipale du Québec, the treasurer must, within fifteen days of such decision, amend accordingly the aliquot shares payable by the municipalities and increase or reduce, as the case may be, the amount of the fourth payment.

Within ten days of the establishment of such shares and payments, the treasurer shall advise the municipalities of the amount of the shares and payments payable by each of them.

Any reduction of the aliquot share of a municipality shall apply as regards that municipality from the payment following the date of that decision, and any increase of the aliquot shares of the other municipalities as a result of that decision shall be added, as regards those municipalities, to the amount of the fourth payment.

Each municipality shall pay its aliquot share of the expenses thus determined by the treasurer, on 1 March, 1 June, 1 September and 1 November each year. Any instalment not paid when due and any other sum owing to the Community or payable to the latter under any law, shall bear interest at the maximum nominal rate permitted by the Government for municipal loans effected by way of bond issue. Nevertheless, the Council may, at the sitting at which the budget is adopted, prescribed a lesser rate of interest applicable, in such case, to any sum due or payable to the Community in its next fiscal period.

Even if a municipality contests its share or one of the payments as determined by the treasurer of the Community, it shall be held to pay it in the meantime, pending final settlement of its contestation; should a municipality fail to pay an amount due to the Community under this section and under sections 278 and 279, the Community may, on resolution of its executive committee, have it advised by formal notice that it must pay any share or amount due to the Community under the above sections within ninety days of the day the said notice is sent. Should a municipality fail to comply with such notice within the delay, the Commission municipale du Québec may, at the request of the executive committee, petition to have the said municipality declared in default in accordance with Division VI of the Act respecting the Commission municipale (chapter C-35).

The assessment commissioner shall draw up, after the deposit of the assessment roll and of the roll of rental values, a statement of the total assessments, comprising real estate assessments as well as rental assessments.

The statement of the total assessments is based on the roll deposited on 15 September each year and kept up to date until the following 15 October. In the case where sections 71 and 72 of the Act respecting municipal taxation (chapter F-2.1) apply, the dates mentioned above are changed accordingly. The statement is used for the purposes of the second paragraph and shall not be amended, unless a roll is quashed or set aside by a final judgment. After the deposit of a new roll to replace a roll quashed or set aside, the assessment commissioner shall draw up a new statement of the total assessments, which is used for the preparation of the new apportionment in accordance with this section.

The factors established for the rolls by the Minister, under the Act respecting municipal taxation, apply to the amounts appearing in respect of each municipality on the statement of the total assessments.

1969, c. 84, s. 257; 1971, c. 90, s. 22; 1972, c. 73, s. 9; 1975, c. 87, s. 10; 1979, c. 72, s. 420.