F-2.1 - Act respecting municipal taxation

Section 255 Disposition versions

2023-12-08

255. Subject to subparagraph 1 of the second paragraph and to the fifth paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société québécoise des infrastructures and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, the Institut de recherches cliniques de Montréal, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1, the Conservatoire de musique et d’art dramatique du Québec or the Institut de recherches cliniques de Montréal for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school service centre or school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school service centre, a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

In the case of an immovable whose owner is the Société québécoise des infrastructures and of which ownership was transferred to the Société, by a person mentioned in section 204, under section 43 of the Public Infrastructure Act (chapter I-8.3) to make possible the carrying out of a project referred to in that section, the amount payable under the first paragraph of section 254 for the immovable, including any building built on the immovable during the project, is, while the project is being carried out, equal to the amount that would have been determined if that person were still the owner. In such a case, the paragraph of this section that mentions that person continues to apply to the immovable.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187; 2013, c. 23, s. 116; 2020, c. 1, ss. 309 and 310; 2023, c. 33, s. 75.

See the Regulation respecting compensations in lieu of taxes (chapter F-2.1, r. 2).

2022-01-01

255. Subject to subparagraph 1 of the second paragraph and to the fifth paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société québécoise des infrastructures and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school service centre or school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school service centre, a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

In the case of an immovable whose owner is the Société québécoise des infrastructures and of which ownership was transferred to the Société, by a person mentioned in section 204, under section 43 of the Public Infrastructure Act (chapter I-8.3) to make possible the carrying out of a project referred to in that section, the amount payable under the first paragraph of section 254 for the immovable, including any building built on the immovable during the project, is, while the project is being carried out, equal to the amount that would have been determined if that person were still the owner. In such a case, the paragraph of this section that mentions that person continues to apply to the immovable.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187; 2013, c. 23, s. 116; 2020, c. 1, ss. 309 and 310.

See the Regulation respecting compensations in lieu of taxes (chapter F-2.1, r. 2).

2020-06-15

255. Subject to subparagraph 1 of the second paragraph and to the fifth paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société québécoise des infrastructures and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school service centre or school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school service centre, a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

In the case of an immovable whose owner is the Société québécoise des infrastructures and of which ownership was transferred to the Société, by a person mentioned in section 204, under section 43 of the Public Infrastructure Act (chapter I-8.3) to make possible the carrying out of a project referred to in that section, the amount payable under the first paragraph of section 254 for the immovable, including any building built on the immovable during the project, is, while the project is being carried out, equal to the amount that would have been determined if that person were still the owner. In such a case, the paragraph of this section that mentions that person continues to apply to the immovable.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187; 2013, c. 23, s. 116; 2020, c. 1, ss. 309 and 310.

The multiplier "80%" specified in second and third paragraphs is replaced by

"84.5%" for the fiscal years 2020 to 2024.

The multiplier "25%" specified in fourth paragraph is replaced by

"71.5%" for the fiscal years 2020 to 2024.

2019, c. 30, s. 5

2019-12-11

255. Subject to subparagraph 1 of the second paragraph and to the fifth paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société québécoise des infrastructures and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

In the case of an immovable whose owner is the Société québécoise des infrastructures and of which ownership was transferred to the Société, by a person mentioned in section 204, under section 43 of the Public Infrastructure Act (chapter I-8.3) to make possible the carrying out of a project referred to in that section, the amount payable under the first paragraph of section 254 for the immovable, including any building built on the immovable during the project, is, while the project is being carried out, equal to the amount that would have been determined if that person were still the owner. In such a case, the paragraph of this section that mentions that person continues to apply to the immovable.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187; 2013, c. 23, s. 116.

The multiplier "80%" specified in second and third paragraphs is replaced by

"84.5%" for the fiscal years 2020 to 2024.

The multiplier "25%" specified in fourth paragraph is replaced by

"71.5%" for the fiscal years 2020 to 2024.

2019, c. 30, s. 5

2016-06-10

255. Subject to subparagraph 1 of the second paragraph and to the fifth paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société québécoise des infrastructures and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

In the case of an immovable whose owner is the Société québécoise des infrastructures and of which ownership was transferred to the Société, by a person mentioned in section 204, under section 43 of the Public Infrastructure Act (chapter I-8.3) to make possible the carrying out of a project referred to in that section, the amount payable under the first paragraph of section 254 for the immovable, including any building built on the immovable during the project, is, while the project is being carried out, equal to the amount that would have been determined if that person were still the owner. In such a case, the paragraph of this section that mentions that person continues to apply to the immovable.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187; 2013, c. 23, s. 116.

The multiplier "80%" specified in second and third paragraphs is replaced by

(a) "82.5%" for the fiscal year 2018; and

(b) "84.5%" for the fiscal year 2019.

The multiplier "25%" specified in fourth paragraph is replaced by

(a) "65%" for the fiscal years 2016 and 2017;

(b) "69.5%" for the fiscal year 2018; and

(c) "71.5%" for the fiscal year 2019.

2016, c. 17, s. 139

2013-11-13

255. Subject to subparagraph 1 of the second paragraph and to the fifth paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société québécoise des infrastructures and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

In the case of an immovable whose owner is the Société québécoise des infrastructures and of which ownership was transferred to the Société, by a person mentioned in section 204, under section 43 of the Public Infrastructure Act (chapter I-8.3) to make possible the carrying out of a project referred to in that section, the amount payable under the first paragraph of section 254 for the immovable, including any building built on the immovable during the project, is, while the project is being carried out, equal to the amount that would have been determined if that person were still the owner. In such a case, the paragraph of this section that mentions that person continues to apply to the immovable.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187; 2013, c. 23, s. 116.

2011-07-01

255. Subject to subparagraph 1 of the second paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société immobilière du Québec and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187.

2007-03-31

255. The amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the person mentioned in paragraph 1.2 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13.

2005-06-17

255. The amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80 % of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the person mentioned in paragraph 1.2 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80 % of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25 % of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115.

2004-11-01

255. The amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80 % of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the person mentioned in paragraph 1.2 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80 % of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25 % of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187.

2000-09-01

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a business establishment where the State, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the École nationale de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal property and business taxes that would be exigible if such immovable were not exempt from property tax, and if the activities carried on in the business establishment were not activities entitling the person carrying them on to exemption from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person mentioned in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1), to a public general and vocational college or to a private general and vocational college accredited for purposes of subsidies under the Act respecting private education (chapter E‐9.1) and in respect of an immovable contemplated in paragraph 17 of that section used by such an establishment, institution or college, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of preschool education or of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person mentioned in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales or by an institution accredited for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 25 % of the aggregate taxation rate of the local municipality.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2000, c. 12, s. 325.

1999-10-22

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a business establishment where the State, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal property and business taxes that would be exigible if such immovable were not exempt from property tax, and if the activities carried on in the business establishment were not activities entitling the person carrying them on to exemption from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person mentioned in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), to a public general and vocational college or to a private general and vocational college accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1) and in respect of an immovable contemplated in paragraph 17 of that section used by such an establishment, institution or college, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of preschool education or of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person mentioned in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales or by an institution accredited for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 25 % of the aggregate taxation rate of the local municipality.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70; 1999, c. 40, s. 133.

1996-09-04

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities carried on in the place of business were not activities entitling the person carrying them on to exemption from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person mentioned in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), to a public general and vocational college or to a private general and vocational college accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1) and in respect of an immovable contemplated in paragraph 17 of that section used by such an establishment, institution or college, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of preschool education or of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person mentioned in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales or by an institution accredited for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 25 % of the aggregate taxation rate of the local municipality.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70.

1994-06-17

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities carried on in the place of business were not activities entitling the person carrying them on to exemption from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person mentioned in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales, de l’Immigration et des Communautés culturelles (chapter M-21.1), to a public general and vocational college or to a private general and vocational college accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1) and in respect of an immovable contemplated in paragraph 17 of that section used by such an establishment, institution or college, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of preschool education or of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person mentioned in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales, de l’Immigration et des Communautés culturelles or by an institution accredited for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 25 % of the aggregate taxation rate of the local municipality.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79.

1993-07-01

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities carried on in the place of business were not activities entitling the person carrying them on to exemption from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1), to a public general and vocational college or to a private general and vocational college accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1) and in respect of an immovable contemplated in paragraph 17 of that section used by such an establishment, institution or college, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of preschool education or of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales or by an institution accredited for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 25 % of the aggregate taxation rate of the local municipality.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141.

1991-06-20

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities carried on in the place of business were not activities entitling the person carrying them on to exemption from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1), to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immovable contemplated in paragraph 17 of that section used by such a university or college establishment or by such an institution, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 25 % of the aggregate taxation rate of the local municipality.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148.

1989-07-01

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities of the place of business were not exempt from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1), to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immovable contemplated in paragraph 17 of that section used by such a university or college establishment or by such an institution, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10.

1989-04-26

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities of the place of business were not exempt from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immovable contemplated in paragraph 17 of that section used by such a university or college establishment, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204.

1986-09-01

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec or the Société de la Place des Arts de Montréal carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities of the place of business were not exempt from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immovable contemplated in paragraph 17 of that section used by such a university or college establishment, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21.

1984-03-14

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec or the Société de la Place des Arts de Montréal carries on its ordinary business, the amounts are equal, respectively, to the aggregate of the municipal real estate taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities of the place of business were not exempt from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immovable contemplated in paragraph 17 of that section used by such a university or college establishment, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immovable belonging to a school board used by a person contemplated in paragraph 1, 13 or 14 of section 204 and in respect of an immovable contemplated in paragraph 15 or 16 of that section used for elementary or secondary education purposes and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73.

1982-12-18

255. With respect to an immoveable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec or the Société de la Place des Arts de Montréal carries on its ordinary business, the amounts are equal, respectively, to the aggregate of the municipal real estate taxes and to the aggregate of the business taxes that would be exigible if such immoveable were not exempt from real estate tax, and if the activities of the place of business were not exempt from business tax.

Subject to the fourth paragraph, with respect to an immoveable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immoveable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immoveable belonging to a university establishment contemplated in paragraph 13 of section 204, to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immoveable contemplated in paragraph 17 of that section used by such a university or college establishment, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immoveable belonging to a school board used by a person contemplated in paragraph 1, 13 or 14 of section 204 and in respect of an immoveable contemplated in paragraph 15 or 16 of that section used for elementary or secondary education purposes and in respect of an immoveable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immoveable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219.

1982-02-24

255. With respect to an immoveable contemplated in paragraphs 1 and 2.1 of section 204, and to a place of business situated in such an immoveable, the amounts are equal, respectively, to the aggregate of the municipal real estate taxes and to the aggregate of the business taxes that would be exigible if such immoveable were not exempt from real estate tax, and if the activities of the place of business were not exempt from business tax.

Subject to the fourth paragraph, with respect to an immoveable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immoveable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immoveable belonging to a university establishment contemplated in paragraph 13 of section 204, to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immoveable contemplated in paragraph 17 of that section used by such a university or college establishment, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immoveable belonging to a school board used by a person contemplated in paragraph 1, 13 or 14 of section 204 and in respect of an immoveable contemplated in paragraph 15 or 16 of that section used for elementary or secondary education purposes and in respect of an immoveable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immoveable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96.

1980-12-19

255. In respect of an immoveable contemplated in paragraph 1 of section 204, and in respect of a place of business situated in such an immoveable, the amounts are equal to the aggregate of the municipal real estate taxes and the aggregate of the business taxes, respectively, that would be exigible if that immoveable were not exempt from real estate tax and if the activity carried on in that place of business were not exempt from business tax.

Subject to the fourth paragraph, with respect to an immoveable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immoveable contemplated in paragraph 17 of that section used by a person contemplated in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immoveable belonging to a university establishment contemplated in paragraph 13 of section 204, to a public general and vocational college or to a private general and vocational college declared to be of public interest or recognized for purposes of grants under the Act respecting private education (chapter E-9) and in respect of an immoveable contemplated in paragraph 17 of that section used by such a university or college establishment, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

In respect of an immoveable belonging to a school board used by a person contemplated in paragraph 1, 13 or 14 of section 204 and in respect of an immoveable contemplated in paragraph 15 or 16 of that section used for elementary or secondary education purposes and in respect of an immoveable contemplated in paragraph 17 of that section used for the same purposes by a person contemplated in paragraph 15 or by a school board or by a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immoveable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255; 1980, c. 34, s. 44.

1979-12-21

255. With respect to an immoveable contemplated in paragraph 1 of section 204, the amount is equal to the aggregate of the municipal real estate taxes, and the business tax, if any, that would be exigible if that immoveable were not exempt from tax.

Subject to the fourth paragraph, with respect to an immoveable contemplated in paragraph 14 or 15 of section 204, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

With respect to an immoveable of a university establishment contemplated in paragraph 13 of section 204, of a public general and vocational college or of a private general and vocational college recognized to be of public interest or recognized for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 80% of the aggregate taxation rate of the municipal corporation.

With respect to an immoveable contemplated in paragraph 15 of section 204 and that of a school board or of a private educational institution recognized to be of public interest or recognized for purposes of grants under the Act respecting private education, used for the purposes of elementary and secondary education, the amount is equal to the product obtained by multiplying the value of that immoveable entered on the roll by a rate equal to 40% of the aggregate taxation rate of the municipal corporation.

1979, c. 72, s. 255.