a-18.1, r. 12.1 - Regulation respecting the reimbursement of property taxes of certified forest producers

Updated to 24 February 2022

This document has official status.

chapter A-18.1, r. 12.1

Regulation respecting the reimbursement of property taxes of certified forest producers

Sustainable Forest Development Act

(chapter A-18.1, s. 173).

The amounts prescribed in the Regulation have been indexed pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 29 January 2022, page 79. (s. 5.1, Sch. 1) (Effect from 1 January 2022)

1. A certified forest producer, that meets the conditions set out in sections 130 and 131 of the Sustainable Forest Development Act (chapter A-18.1), may receive, in accordance with section 220.3 of the Act respecting municipal taxation (chapter F-2.1), the reimbursement of part of the property taxes paid.

O.C. 1218-2013, s. 1; S.Q. 2022, c. 3, s. 4.

2. To be eligible for reimbursement of property taxes, the development expenses must

(1)  have an impact on the establishment, maintenance or improvement of a timber stand;

(2)  comply with applicable municipal by-laws;

(3)  be described in Schedule 1;

(4)  (paragraph revoked);

(5)  be described in the report provided for in section 5.

O.C. 1218-2013, s. 2; S.Q. 2022, c. 3, s. 5.

3. The total amount of eligible development expenses is calculated using the following formula:

O.C. 1218-2013, s. 3; O.C. 1228-2017, s. 1.

4. A certified forest producer that, in a particular calendar year ending before 1 January 2022 or a particular fiscal year ending before that date, as the case may be, has incurred expenses for an amount less than the amount of property taxes paid during that period may carry forward that amount over the 5 calendar years following the particular calendar year or the 5 fiscal years following the particular fiscal year.

A certified forest producer that, in a particular calendar year or a particular fiscal year, as the case may be, has incurred expenses for an amount greater than the amount of property taxes paid during that period may carry forward the excess amount over the 10 calendar years following the particular calendar year or the 10 fiscal years following the particular fiscal year. Accumulated surplus expenses are claimed according to the order in which they occur.

The amount carried forward will be considered as having been incurred in the year of the carry-forward if the certified forest producer still meets the conditions set out in sections 130 and 131 of the Sustainable Forest Development Act (chapter A-18.1).

O.C. 1218-2013, s. 4; S.Q. 2022, c. 3, s. 6.

5. The forest engineer’s report required under section 131 of the Sustainable Forest Development Act (chapter A-18.1) must comply with the form and content provided for in Schedule 2.

O.C. 1218-2013, s. 5.

5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.

The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.

Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.

Indices used for the adjustment of the value of an expense on the basis of the family of development expenses

Family of development expenses	Index A	Weight of index A	Index B	Weight of index B
PtRMe1	Annual change of CPI6 Québec without energy	85.34%	Annual change of the price of diesel7	14.66%
PtRMa2	Annual change of CPI6 Québec without energy	94.81%	Annual change of the price of premium gasoline7	5.19%
E. P.3	Annual change of CPI6 Québec without energy	92.03%	Annual change of the price of premium gasoline7	7.97%
T. T.4	Annual change of CPI6 Québec	100%	N/A	0%
T. C.5	Annual change of CPI6 Québec without energy	85.34%	Annual change of the price of diesel7	14.66%

1 Site preparation and mechanical reforestation

2 Site preparation and manual reforestation

3 Stand tending

4 Technical work

5 Commercial treatments

6 Consumer Price Index published by Statistics Canada

7 Prices of petroleum products published by the Régie de l’énergie

O.C. 1228-2017, s. 2.

The adjustment rates by family of development expenses for the year 2022 are:

PtRMe            2.32%

PtRMa            2.86%

E. P.               3.17%

T. T.               2.66%

T. C.               2.32%

6. (Revoked).

O.C. 1218-2013, s. 6; O.C. 1228-2017, s. 3.

7. This Regulation replaces the Regulation respecting the reimbursement of property taxes of certified forest producers (chapter A-18.1, r. 12).

O.C. 1218-2013, s. 7.

8. (Omitted).

O.C. 1218-2013, s. 8.

Schedule 1

(s. 2)

DEVELOPMENT EXPENSES ELIGIBLE FOR REIMBURSEMENT OF PROPERTY TAXES OF CERTIFIED FOREST PRODUCERS

  

O.C. 1218-2013, Sch. 1; O.C. 1228-2017, s. 4.

SCHEDULE 2

(s. 5)

REPORT PREPARED BY A FOREST ENGINEER CONTAINING A STATEMENT OF EXPENSES FOR THE REIMBURSEMENT OF PROPERTY TAXES OF CERTIFIED FOREST PRODUCERS (Sustainable Forest Development Act, chapter A-18.1, s. 131)

  

O.C. 1218-2013, Sch. 2; O.C. 1228-2017, s. 5; S.Q. 2022, c. 3, s. 7.

TRANSITIONAL

2017

(O.C. 1228-2017) SECTION 6 . This Regulation is, with respect to a certified forest producer who is a natural person, applicable to development expenses incurred as of 1 January 2018, and, in other cases, as of the first fiscal year of the producer that begins after 31 December 2017.

REFERENCES

O.C. 1218-2013, 2013 G.O. 2, 3408

O.C. 1228-2017, 2017 G.O. 2, 3893

S.Q. 2022, c. 3, ss. 4 to 7