F-2.1 - Act respecting municipal taxation

Section 253.38 Disposition versions

2004-11-01

253.38. The amount of the abatement applicable to the tax payable, in respect of a unit of assessment, for the first fiscal year for which the roll applies is the amount obtained by performing the following operations consecutively:

(1)  multiplying the taxable value of the unit on 1 January of the first fiscal year by the tax rate fixed for that fiscal year;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year.

The maximum amount of tax for the first fiscal year for which the roll applies is established by increasing, by the percentage fixed by the municipality for that fiscal year, the product obtained by multiplying the taxable value of the unit on 31 December of the preceding fiscal year by the tax rate fixed for the latter fiscal year.

For the purposes of subparagraph 1 of the first paragraph, the taxable value of the unit is reduced by the portion of that value attributable to an increase referred to in paragraph 7 of section 174, whether the increase is indicated at the time the roll is deposited or in an alteration to the roll, if the event giving rise to the increase does not give rise to an alteration to the preceding roll.

Where a unit in existence on 1 January of the first fiscal year for which the roll applies results from the combining of several whole units that were in existence on the day preceding that date, the rules prescribed in the first three paragraphs apply in respect of the new unit as if its taxable value on 31 December of the preceding fiscal year was the sum of the taxable values on the latter date of the units combined.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 13; 2004, c. 20, s. 182.

1998-06-20

253.38. The amount of the abatement applicable to the tax payable, in respect of a unit of assessment, for the first fiscal year for which the roll applies is the amount obtained by performing the following operations consecutively:

(1)  multiplying the taxable value of the unit on 1 January of the first fiscal year by the tax rate fixed for that fiscal year;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year.

The maximum amount of tax for the first fiscal year for which the roll applies is established by increasing, by the percentage fixed by the municipality for that fiscal year, the product obtained by multiplying the taxable value of the unit on 31 December of the preceding fiscal year by the tax rate fixed for the latter fiscal year.

For the purposes of subparagraph 1 of the first paragraph, the taxable value of the unit is reduced by the portion of that value attributable to an increase referred to in paragraph 7 of section 174, whether the increase is indicated at the time the roll is deposited or in an alteration to the roll, if the event giving rise to the increase does not give rise to an alteration to the preceding roll.

Where a unit in existence on 1 January of the first fiscal year for which the roll applies results from the combining of several whole units that were in existence on the day preceding that date, the rules prescribed in the first three paragraphs apply in respect of the new unit as if its taxable value on 31 December of the preceding fiscal year was the sum of the taxable values on the latter date of the units combined.

For the purposes of this subdivision in respect of the surtax or the tax on non-residential immovables imposed on a unit of assessment to which any of sections 244.13, 244.25 and 244.27 applies, any reference to the rate of the tax is a reference to that part of the rate applicable to the unit under the section that applies to the unit.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 13.

1995-02-08

253.38. The amount of the abatement applicable to the tax payable, in respect of a unit of assessment, for the first fiscal year for which the roll applies is the amount obtained by performing the following operations consecutively:

(1)  multiplying the taxable value of the unit on 1 January of the first fiscal year by the tax rate fixed for that fiscal year;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year.

The maximum amount of tax for the first fiscal year for which the roll applies is established by increasing, by the percentage fixed by the municipality for that fiscal year, the product obtained by multiplying the taxable value of the unit on 31 December of the preceding fiscal year by the tax rate fixed for the latter fiscal year.

For the purposes of subparagraph 1 of the first paragraph, the taxable value of the unit is reduced by the portion of that value attributable to an increase referred to in paragraph 7 of section 174, whether the increase is indicated at the time the roll is deposited or in an alteration to the roll, if the event giving rise to the increase does not give rise to an alteration to the preceding roll.

Where a unit in existence on 1 January of the first fiscal year for which the roll applies results from the combining of several whole units that were in existence on the day preceding that date, the rules prescribed in the first three paragraphs apply in respect of the new unit as if its taxable value on 31 December of the preceding fiscal year was the sum of the taxable values on the latter date of the units combined.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

1994-06-17

253.38. The percentage of increase of the tax mentioned in section 253.36 on a taxable unit of assessment is determined by comparing the amount of the tax that would be due on 1 January of the fiscal year considered with the amount of the tax for the preceding fiscal year as if the latter tax had been imposed on the basis of the value of the unit of assessment on 31 December of the preceding fiscal year.

For the purposes of the first paragraph, the amount of tax resulting from the value added to the unit by an alteration made to the roll for the fiscal year considered under paragraph 7 of section 174 is not taken into account, unless the alteration also has effect in respect of the preceding fiscal year.

The first two paragraphs apply subject to the second paragraph of section 253.39.

1994, c. 30, s. 78.