F-2.1 - Act respecting municipal taxation

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573. The lessee of a business establishment, premises or a dwelling comprised in a unit of assessment that is subject, during the fiscal period that began in 1979, to a supplemental tax or a surtax abolished by section 378, 418, 468 or 495 or to the corporation tax abolished by section 373, the rate of which ceases to differ from the tax rate on individuals by the effect of section 374, is entitled, on making an application therefor to the lessor within two years of the coming into force of this Act, to an adjustment of the rent of the business establishment, premises or dwelling, from 1 January 1980, in proportion to the abolition of those supplemental taxes or surtaxes or the cessation of such difference.
In the case of a lease of more than 12 months in force before 1 July 1980, the adjustment of rent must take into account any change that has occurred since the commencement of the lease in the municipal or school taxes affecting the unit of assessment, in the fire-insurance or liability insurance premiums or, if the business establishment, premises or dwelling is or are heated or lighted at the expense of the lessor, in the unit cost of fuel or electricity, unless the rent has already been adjusted proportionately to these changes.
The Régie du logement has the jurisdiction, to the exclusion of any court, to hear an application for the adjustment of the rent of a dwelling contemplated in article 1892 of the Civil Code, where the interest of the applicant in the object of the application does not exceed the amount of the jurisdiction of the Court of Québec. Sections 56 to 90 of the Act respecting the Régie du logement (chapter R-8.1) apply to that application, with the necessary modifications
The termination of a lease later than 21 December 1979 does not prevent the lessee from obtaining an adjustment of rent, unless the lessor proves that he has taken into account the abolition of the surtaxes and supplemental taxes or the cessation of the difference in the rates in establishing the rent.
A municipal corporation must disclose without charge to a lessee, on demand, the amount of the municipal and school assessment, to 31 December 1979, of the unit of assessment contemplated in the first paragraph and, where applicable, indicate to him if it is an immovable contemplated in section 552 of the Education Act (chapter I-14) as it read on 20 December 1979.
1979, c. 72, s. 573; 1980, c. 34, s. 56; 1982, c. 32, s. 97; 1988, c. 21, s. 66; 1999, c. 40, s. 133.
573. The lessee of a place of business, premises or a dwelling comprised in a unit of assessment that is subject, during the fiscal period that began in 1979, to a supplemental tax or a surtax abolished by section 378, 418, 468 or 495 or to the corporation tax abolished by section 373, the rate of which ceases to differ from the tax rate on individuals by the effect of section 374, is entitled, on making an application therefor to the lessor within two years of the coming into force of this Act, to an adjustment of the rent of the place of business, premises or dwelling, from 1 January 1980, in proportion to the abolition of those supplemental taxes or surtaxes or the cessation of such difference.
In the case of a lease of more than 12 months in force before 1 July 1980, the adjustment of rent must take into account any change that has occurred since the commencement of the lease in the municipal or school taxes affecting the unit of assessment, in the fire-insurance or liability insurance premiums or, if the place of business, premises or dwelling is or are heated or lighted at the expense of the lessor, in the unit cost of fuel or electricity, unless the rent has already been adjusted proportionately to these changes.
The Régie du logement has the jurisdiction, to the exclusion of any court, to hear an application for the adjustment of the rent of a dwelling contemplated in articles 1650 to 1650.3 of the Civil Code of Lower Canada, where the interest of the applicant in the object of the application does not exceed the amount of the jurisdiction of the Court of Québec. Sections 56 to 90 of the Act respecting the Régie du logement (chapter R-8.1) apply to that application, mutatis mutandis.
The termination of a lease later than 21 December 1979 does not prevent the lessee from obtaining an adjustment of rent, unless the lessor proves that he has taken into account the abolition of the surtaxes and supplemental taxes or the cessation of the difference in the rates in establishing the rent.
A municipal corporation must disclose without charge to a lessee, on demand, the amount of the municipal and school assessment, to 31 December 1979, of the unit of assessment contemplated in the first paragraph and, where applicable, indicate to him if it is an immovable contemplated in section 552 of the Education Act (chapter I-14) as it read on 20 December 1979.
1979, c. 72, s. 573; 1980, c. 34, s. 56; 1982, c. 32, s. 97; 1988, c. 21, s. 66.
573. The lessee of a place of business, premises or a dwelling comprised in a unit of assessment that is subject, during the fiscal period that began in 1979, to a supplemental tax or a surtax abolished by section 378, 418, 468 or 495 or to the corporation tax abolished by section 373, the rate of which ceases to differ from the tax rate on individuals by the effect of section 374, is entitled, on making an application therefor to the lessor within two years of the coming into force of this act, to an adjustment of the rent of the place of business, premises or dwelling, from 1 January 1980, in proportion to the abolition of those supplemental taxes or surtaxes or the cessation of such difference.
In the case of a lease of more than twelve months in force before 1 July 1980, the adjustment of rent must take into account any change that has occurred since the commencement of the lease in the municipal or school taxes affecting the unit of assessment, in the fire-insurance or liability insurance premiums or, if the place of business, premises or dwelling is or are heated or lighted at the expense of the lessor, in the unit cost of fuel or electricity, unless the rent has already been adjusted proportionately to these changes.
The Régie du logement has the jurisdiction, to the exclusion of any court, to hear an application for the adjustment of the rent of a dwelling contemplated in articles 1650 to 1650.3 of the Civil Code, where the interest of the applicant in the object of the application does not exceed the amount of the jurisdiction of the Provincial Court. Sections 56 to 90 of the Act respecting the Régie du logement (chapter R-8.1) apply to that application, mutatismutandis.
The termination of a lease later than 21 December 1979 does not prevent the lessee from obtaining an adjustment of rent, unless the lessor proves that he has taken into account the abolition of the surtaxes and supplemental taxes or the cessation of the difference in the rates in establishing the rent.
A municipal corporation must disclose without charge to a lessee, on demand, the amount of the municipal and school assessment, to 31 December 1979, of the unit of assessment contemplated in the first paragraph and, where applicable, indicate to him if it is an immoveable contemplated in section 552 of the Education Act (chapter I-14) as it read on 20 December 1979.
1979, c. 72, s. 573; 1980, c. 34, s. 56; 1982, c. 32, s. 97.
573. The lessee of a place of business, premises or a dwelling comprised in a unit of assessment that is subject, during the fiscal period that began in 1979, to a supplemental tax or a surtax abolished by section 378, 418, 468 or 495, is entitled, on making an application therefor to the lessor within two years of the coming into force of this act, to an adjustment of the rent of the place of business, premises or dwelling, from 1 January 1980, in proportion to the abolition of those supplemental taxes or surtaxes.
In the case of a lease of more than twelve months in force before 1 July 1980, the adjustment of rent must take into account any change that has occurred since the commencement of the lease in the municipal or school taxes affecting the unit of assessment, in the fire-insurance or liability insurance premiums or, if the place of business, premises or dwelling is or are heated or lighted at the expense of the lessor, in the unit cost of fuel or electricity, unless the rent has already been adjusted proportionately to these changes.
The Régie du logement has the jurisdiction, to the exclusion of any court, to hear an application for the adjustment of the rent of a dwelling contemplated in articles 1650 to 1650.3 of the Civil Code, where the interest of the applicant in the object of the application does not exceed the amount of the jurisdiction of the Provincial Court. Sections 56 to 90 of the Act respecting the Régie du logement (chapter R-8.1) apply to that application, mutatismutandis.
The termination of a lease later than 21 December 1979 does not prevent the lessee from obtaining an adjustment of rent, unless the lessor proves that he has taken into account the abolition of the surtaxes and supplemental taxes in establishing the rent.
A municipal corporation must disclose without charge to a lessee, on demand, the amount of the municipal and school assessment, to 31 December 1979, of the unit of assessment contemplated in the first paragraph and, where applicable, indicate to him if it is an immoveable contemplated in section 552 of the Education Act (chapter I-14) as it read on 20 December 1979.
1979, c. 72, s. 573; 1980, c. 34, s. 56.
573. The lessee of a place of business, premises or a dwelling comprised in a unit of assessment that is subject, during the fiscal period that began in 1979, to a supplemental tax or a surtax abolished by section 378, 418, 468 or 495, is entitled, on making an application therefor to the lessor within two years of 21 December 1979, to an adjustment of the rent of the place of business, premises or dwelling, from 1 January 1980, proportionate to the reduction of taxes resulting from that abolition of taxes, in respect of that unit of assessment, but the factors enumerated in article 1664f of the Civil Code must be taken into account for the year 1980 and in respect of leases for over twelve months.
1979, c. 72, s. 573.