F-2.1 - Act respecting municipal taxation

Section 506 Disposition versions

1983-12-22

506. In the case of a municipal corporation incorporated after 31 December 1982, the first fiscal period for which a roll must be prepared in accordance with the regulations made under paragraph 1 of section 263 is the period following the period during which the corporation is incorporated, subject to any contrary provision of the Act, letters patent or order to incorporate the corporation.

The roll is a new roll.

1979, c. 72, s. 506; 1983, c. 57, s. 127.

1979-12-21

506. In the case of a municipal corporation incorporated after 31 December 1982, the first fiscal period for which an annual roll must be prepared is the period following the period during which the corporation is incorporated, subject to any contrary provision of the act, letters patent or proclamation to incorporate the corporation.

1979, c. 72, s. 506.