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F-2.1 - Act respecting municipal taxation

Section 253.49
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253.49. Sections 253.36 to 253.47 apply, taking account of the adaptations provided for in the second paragraph, in respect of any non taxable unit of assessment in respect of which the amount provided for in the first or third paragraph of section 205, the first paragraph of section 208, the second paragraph of section 210 or the first paragraph of section 254 must be paid.
The adaptations referred to in the first paragraph are as follows:
(1)  in the case of any unit referred to in the first paragraph, except a unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the unit’s non taxable value is considered to be a taxable value;
(2)  in the case of any unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the non taxable value of the land comprised in the unit is considered to be the taxable value of the unit;
(3)  in the case of any unit in respect of which the amount provided for in the second paragraph of section 210, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first paragraph of section 255, must be paid, the amount standing in lieu of the tax is considered to be the tax;
(4)  in the case of any unit in respect of which the amount provided for in the first or third paragraph of section 205 must be paid, that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of the amount;
(5)  where, in the case of any unit in respect of which the amount provided for in the first paragraph of section 254 must be paid, that amount is determined pursuant to the second, third or fourth paragraph of section 255,
(a)  that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of that amount;
(b)  the rate provided for in the second, third or fourth paragraph of section 255, as the case may be, and corresponding to a percentage of the aggregate taxation rate of the municipality is considered to be the tax rate fixed by the municipality;
(c)  any alteration to the rate referred to in subparagraph b owing to the projected aggregate taxation rate being replaced by the effective aggregate taxation rate, those expressions having the meanings given them in Division III of Chapter XVIII.1, gives rise to the re-application of section 253.38 or 253.43 as if it were an alteration referred to in section 253.39 or 253.44.
However, the fact that a unit ceases to be, or begins to be, a unit in respect of which the amount provided for in the first or third paragraph of section 205, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the second, third or fourth paragraph of section 255, must be paid, does not give rise to the granting or withdrawal of an abatement in respect of the unit or to an increase or decrease in the amount of an abatement already applicable in respect of the unit. The same applies where a unit in respect of which the amount provided for in the first paragraph of section 254 is established pursuant to the second or third paragraph of section 255 becomes a unit in respect of which that amount is established pursuant to the fourth paragraph of that section, or vice versa.
1995, c. 7, s. 5; 1996, c. 67, s. 54; 1999, c. 31, s. 10; 2006, c. 31, s. 92; 2013, c. 23, s. 114.
253.49. Sections 253.36 to 253.47 apply, taking account of the adaptations provided for in the second paragraph, in respect of any non taxable unit of assessment in respect of which the amount provided for in the first or third paragraph of section 205, the first paragraph of section 208, the second paragraph of section 210 or the first paragraph of section 254 must be paid.
The adaptations referred to in the first paragraph are as follows:
(1)  in the case of any unit referred to in the first paragraph, except a unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the unit’s non taxable value is considered to be a taxable value;
(2)  in the case of any unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the non taxable value of the land comprised in the unit is considered to be the taxable value of the unit;
(3)  in the case of any unit in respect of which the amount provided for in the second paragraph of section 210, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first paragraph of section 255, must be paid, the amount standing in lieu of the tax is considered to be the tax;
(4)  in the case of any unit in respect of which the amount provided for in the first or third paragraph of section 205 must be paid, that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of the amount;
(5)  where, in the case of any unit in respect of which the amount provided for in the first paragraph of section 254 must be paid, that amount is determined pursuant to any of the last three paragraphs of section 255,
(a)  that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of that amount;
(b)  the rate provided for in the second, third or fourth paragraph of section 255, as the case may be, and corresponding to a percentage of the aggregate taxation rate of the municipality is considered to be the tax rate fixed by the municipality;
(c)  any alteration to the rate referred to in subparagraph b owing to the projected aggregate taxation rate being replaced by the effective aggregate taxation rate, those expressions having the meanings given them in Division III of Chapter XVIII.1, gives rise to the re-application of section 253.38 or 253.43 as if it were an alteration referred to in section 253.39 or 253.44.
However, the fact that a unit ceases to be, or begins to be, a unit in respect of which the amount provided for in the first or third paragraph of section 205, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first three paragraphs of section 255, must be paid, does not give rise to the granting or withdrawal of an abatement in respect of the unit or to an increase or decrease in the amount of an abatement already applicable in respect of the unit. The same applies where a unit in respect of which the amount provided for in the first paragraph of section 254 is established pursuant to the second or third paragraph of section 255 becomes a unit in respect of which that amount is established pursuant to the fourth paragraph of that section, or vice versa.
1995, c. 7, s. 5; 1996, c. 67, s. 54; 1999, c. 31, s. 10; 2006, c. 31, s. 92.
253.49. Sections 253.36 to 253.47 apply, taking account of the adaptations provided for in the second paragraph, in respect of any non taxable unit of assessment in respect of which the amount provided for in the first or third paragraph of section 205, the first paragraph of section 208, the second paragraph of section 210 or the first paragraph of section 254 must be paid.
The adaptations referred to in the first paragraph are as follows:
(1)  in the case of any unit referred to in the first paragraph, except a unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the unit’s non taxable value is considered to be a taxable value;
(2)  in the case of any unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the non taxable value of the land comprised in the unit is considered to be the taxable value of the unit;
(3)  in the case of any unit in respect of which the amount provided for in the second paragraph of section 210, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first paragraph of section 255, must be paid, the amount standing in lieu of the tax is considered to be the tax;
(4)  in the case of any unit in respect of which the amount provided for in the first or third paragraph of section 205 must be paid, that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of the amount;
(5)  where, in the case of any unit in respect of which the amount provided for in the first paragraph of section 254 must be paid, that amount is determined pursuant to any of the last three paragraphs of section 255,
(a)  that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of that amount;
(b)  the rate provided for in the second, third or fourth paragraph of section 255, as the case may be, and corresponding to a percentage of the aggregate taxation rate of the municipality is considered to be the tax rate fixed by the municipality;
(c)  any alteration to the rate referred to in subparagraph b owing to the provisional aggregate taxation rate being replaced by the aggregate taxation rate based on the data contained in the financial report gives rise to the re-application of section 253.38 or 253.43 as if it were an alteration referred to in section 253.39 or 253.44.
However, the fact that a unit ceases to be, or begins to be, a unit in respect of which the amount provided for in the first or third paragraph of section 205, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first three paragraphs of section 255, must be paid, does not give rise to the granting or withdrawal of an abatement in respect of the unit or to an increase or decrease in the amount of an abatement already applicable in respect of the unit. The same applies where a unit in respect of which the amount provided for in the first paragraph of section 254 is established pursuant to the second or third paragraph of section 255 becomes a unit in respect of which that amount is established pursuant to the fourth paragraph of that section, or vice versa.
1995, c. 7, s. 5; 1996, c. 67, s. 54; 1999, c. 31, s. 10.
253.49. Sections 253.36 to 253.47 apply, taking account of the adaptations provided for in the second paragraph, in respect of any non taxable unit of assessment in respect of which the amount provided for in the first or fifth paragraph of section 205, the first paragraph of section 208, the second paragraph of section 210 or the first paragraph of section 254 must be paid.
The adaptations referred to in the first paragraph are as follows:
(1)  in the case of any unit referred to in the first paragraph, except a unit in respect of which the amount provided for in the fifth paragraph of section 205 must be paid, the unit’s non taxable value is considered to be a taxable value;
(2)  in the case of any unit in respect of which the amount provided for in the fifth paragraph of section 205 must be paid, the non taxable value of the land comprised in the unit is considered to be the taxable value of the unit;
(3)  in the case of any unit in respect of which the amount provided for in the second paragraph of section 210, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first paragraph of section 255, must be paid, the amount standing in lieu of the tax is considered to be the tax;
(4)  in the case of any unit in respect of which the amount provided for in the first or fifth paragraph of section 205 must be paid, that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of the amount;
(5)  where, in the case of any unit in respect of which the amount provided for in the first paragraph of section 254 must be paid, that amount is determined pursuant to any of the last three paragraphs of section 255,
(a)  that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of that amount;
(b)  the rate provided for in the second, third or fourth paragraph of section 255, as the case may be, and corresponding to a percentage of the aggregate taxation rate of the municipality is considered to be the tax rate fixed by the municipality;
(c)  any alteration to the rate referred to in subparagraph b owing to the provisional aggregate taxation rate being replaced by the aggregate taxation rate based on the data contained in the financial report gives rise to the re-application of section 253.38 or 253.43 as if it were an alteration referred to in section 253.39 or 253.44.
However, the fact that a unit ceases to be, or begins to be, a unit in respect of which the amount provided for in the first or fifth paragraph of section 205, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first three paragraphs of section 255, must be paid, does not give rise to the granting or withdrawal of an abatement in respect of the unit or to an increase or decrease in the amount of an abatement already applicable in respect of the unit. The same applies where a unit in respect of which the amount provided for in the first paragraph of section 254 is established pursuant to the second or third paragraph of section 255 becomes a unit in respect of which that amount is established pursuant to the fourth paragraph of that section, or vice versa.
1995, c. 7, s. 5; 1996, c. 67, s. 54.
253.49. Sections 253.36 to 253.47 apply, taking account of the adaptations provided for in the second paragraph, in respect of any non taxable unit of assessment in respect of which the amount provided for in the first or third paragraph of section 205, the first paragraph of section 208, the second paragraph of section 210 or the first paragraph of section 254 must be paid.
The adaptations referred to in the first paragraph are as follows:
(1)  in the case of any unit referred to in the first paragraph, except a unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the unit’s non taxable value is considered to be a taxable value;
(2)  in the case of any unit in respect of which the amount provided for in the third paragraph of section 205 must be paid, the non taxable value of the land comprised in the unit is considered to be the taxable value of the unit;
(3)  in the case of any unit in respect of which the amount provided for in the second paragraph of section 210, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first paragraph of section 255, must be paid, the amount standing in lieu of the tax is considered to be the tax;
(4)  in the case of any unit in respect of which the amount provided for in the first or third paragraph of section 205 must be paid, that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of the amount;
(5)  where, in the case of any unit in respect of which the amount provided for in the first paragraph of section 254 must be paid, that amount is determined pursuant to any of the last three paragraphs of section 255,
(a)  that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of that amount;
(b)  the rate provided for in the second, third or fourth paragraph of section 255, as the case may be, and corresponding to a percentage of the aggregate taxation rate of the municipality is considered to be the tax rate fixed by the municipality;
(c)  any alteration to the rate referred to in subparagraph b owing to the provisional aggregate taxation rate being replaced by the aggregate taxation rate based on the data contained in the financial report gives rise to the re-application of section 253.38 or 253.43 as if it were an alteration referred to in section 253.39 or 253.44.
However, the fact that a unit ceases to be, or begins to be, a unit in respect of which the amount provided for in the first or third paragraph of section 205, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first three paragraphs of section 255, must be paid, does not give rise to the granting or withdrawal of an abatement in respect of the unit or to an increase or decrease in the amount of an abatement already applicable in respect of the unit. The same applies where a unit in respect of which the amount provided for in the first paragraph of section 254 is established pursuant to the second or third paragraph of section 255 becomes a unit in respect of which that amount is established pursuant to the fourth paragraph of that section, or vice versa.
1995, c. 7, s. 5.
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