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F-2.1 - Act respecting municipal taxation

Section 584
Disposition versions

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584. For a local municipality governed by the Municipal Code of Québec (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1993 or from the fiscal period preceding that date for which the municipality imposes the business tax or the surtax on non-residential immovables under this Act.
For a municipal corporation governed by another Act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is considered to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129; 1985, c. 27, s. 106; 1986, c. 34, s. 26; 1987, c. 42, s. 14; 1988, c. 76, s. 85; 1991, c. 32, s. 159; 1999, c. 40, s. 133.
584. For a local municipality governed by the Municipal Code (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1993 or from the fiscal period preceding that date for which the municipality imposes the business tax or the surtax on non-residential immovables under this Act.
For a municipal corporation governed by another Act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129; 1985, c. 27, s. 106; 1986, c. 34, s. 26; 1987, c. 42, s. 14; 1988, c. 76, s. 85; 1991, c. 32, s. 159.
584. For a municipal corporation governed by the Municipal Code (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from such date as the Minister may determine by regulation or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
For a municipal corporation governed by another Act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129; 1985, c. 27, s. 106; 1986, c. 34, s. 26; 1987, c. 42, s. 14; 1988, c. 76, s. 85.
584. For a municipal corporation governed by the Municipal Code (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1989 or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
For a municipal corporation governed by another Act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129; 1985, c. 27, s. 106; 1986, c. 34, s. 26; 1987, c. 42, s. 14.
584. For a municipal corporation governed by the Municipal Code (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1988 or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
For a municipal corporation governed by another Act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129; 1985, c. 27, s. 106; 1986, c. 34, s. 26.
584. For a municipal corporation governed by the Municipal Code (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1987 or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
For a municipal corporation governed by another act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129; 1985, c. 27, s. 106.
584. For a municipal corporation governed by the Municipal Code (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1986 or from the fiscal period preceding that date for which the corporation imposes a business tax under this act.
For a municipal corporation governed by another act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129.
584. For a municipal corporation governed by the Municipal Code, paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1986 or from the fiscal period preceding that date for which the corporation imposes a business tax under this act.
For a municipal corporation governed by another act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584; 1983, c. 57, s. 129.
584. For a municipal corporation governed by the Municipal Code, paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1984 or from the fiscal period preceding that date for which the corporation imposes a business tax under this act.
For a municipal corporation governed by another act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this act.
The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.
A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.
1979, c. 72, s. 584.
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