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f-2.1, r. 2
- Regulation respecting compensations in lieu of taxes
Table of contents
Enabling statute
1
Alphanumeric
Title
F-2.1
Act respecting municipal taxation
Occurrences
0
Full text
Updated to 1 May 2024
This document has official status.
chapter
F-2.1, r. 2
Regulation respecting compensations in lieu of taxes
MUNICIPAL TAXATION — COMPENSATIONS IN LIEU OF TAXES
Act respecting municipal taxation
(chapter F-2.1, ss. 262 and 263.1)
.
F-2.1
09
September
01
1
2012
DIVISION
1
IMMOVABLES AND BUSINESS ESTABLISHMENTS NOT SUBJECT TO A COMPENSATION
O.C. 1086-92, Div. 1
;
O.C. 1170-2001, s. 1
.
1
.
The following immovables are excluded from the class of immovables contemplated in section 255 of the Act respecting municipal taxation (
chapter F-2.1
):
(
1
)
roadside rest areas, constructions or facilities forming part of the road network, with the exception of structures intended to lodge persons, shelter animals or store things and their bed;
(
2
)
lands constituting or intended to constitute the bed of a public thoroughfare or of a work forming a part of such thoroughfare;
(
3
)
the bed of watercourses or lakes, submerged lands or beach lots;
(
4
)
lands in parks established under a statute of Québec;
(
5
)
lands in wildlife sanctuaries or controlled zones established under the Act respecting the conservation and development of wildlife (
chapter C-61.1
);
(
6
)
lands in ecological reserves established under the Natural Heritage Conservation Act (
chapter C-61.01
);
(
7
)
other lands in the domain of the State.
Notwithstanding the foregoing, the following are not excluded:
(
1
)
lands contemplated in subparagraph 2 of the first paragraph that are used by the State or by the Société québécoise des infrastructures for purposes other than as the bed of a public thoroughfare or of a work forming a part of such thoroughfare;
(
2
)
lands contemplated in subparagraphs 4 to 7 of the first paragraph that constitute the bed of a buildings.
In a case where land in the domain of the State does not constitute the bed of a building, but is situated in a sector of the territory of a local municipality where buildings are concentrated and is served by municipal road, waterworks and sewer services, the only land excluded is any part of that land exceeding the average dimensions of the lots upon which the buildings in the sector are constructed.
Notwithstanding the third paragraph, land in the domain of the State remains excluded when comprised exclusively of land whose value entered on the roll is less than $50,000.
O.C. 1086-92, s. 1
;
O.C. 1055-95, s. 1
;
O.C. 313-99, s. 1
;
O.C. 1170-2001, s. 2
;
1569-2021
O.C. 1569-2021
,
s.
1
1
.
2
.
Business establishments comprised in an immovable excluded under section 1 of this Regulation and other business establishments where an activity similar to the normal activities of a person mentioned in any of paragraphs 13 to 16 of section 204 of the Act, is carried out are excluded from the class of business establishments contemplated in the first paragraph of section 255 of the Act.
O.C. 1086-92, s. 2
;
O.C. 1055-95, s. 2
;
O.C. 1170-2001, s. 3
.
DIVISION
2
AGGREGATE TAXATION RATE
O.C. 1086-92, Div. 2
;
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
3
.
This Division sets out rules for the establishment of the aggregate taxation rate of a local municipality to compute, for the purposes of section 210 or 255 of the Act, the amount of money that must be paid to the local municipality in respect of certain immovables.
O.C. 1086-92, s. 3
;
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
4
.
The aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the total amount of the revenues of the local municipality for the preceding fiscal year, taken into consideration in accordance with section 5, by the total amount of the taxable values for the preceding fiscal year, taken into consideration in accordance with section 5.2.
The quotient resulting from the division under the first paragraph is expressed as a 6 decimal number, rounded up if the seventh decimal is greater than 4.
O.C. 1086-92, s. 4
;
O.C. 1055-95, s. 3
;
O.C. 1170-2001, s. 4
;
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
4.1
.
(Replaced).
O.C. 1170-2001, s. 5
;
O.C. 126-2010, s. 1
.
5
.
For the purpose of establishing the aggregate taxation rate, the revenues of the local municipality taken into consideration are those deriving from
(
1
)
the product obtained by multiplying the total of the value of the taxable immovables on the roll that are entered on the local municipality’s summary of the property assessment roll produced in accordance with section 12 of the Regulation respecting the real estate assessment roll (
chapter F-2.1, r. 13
) or, if the local municipality provides for the averaging of the variation in the taxable values in accordance with Division IV.3 of Chapter XVIII of the Act in respect of the local municipality’s property assessment roll, by multiplying the total of the adjusted value of the taxable immovables on the date of deposit of the local municipality’s collection roll by the sum of the following rates:
(
a
)
the basic general property tax rate or, if the local municipality results from an amalgamation and fixed different general property tax rates according to the territories of the local municipalities having ceased to exist on amalgamation, the basic general property tax rate of the local municipality with the highest population before the amalgamation;
(
b
)
the basic rate of any special property tax imposed on the whole territory of the municipality, to the extent that the special property tax is not covered by paragraph 2;
(
2
)
special property taxes imposed on ratepayers from part of the territory of the local municipality, the special annual tax imposed for the benefit of a financial reserve to finance expenditures related to the supply of water or to roads, taxes other than property taxes, compensations and modes of tariffing that the local municipality imposes on the owner, lessee or occupant of an immovable.
O.C. 1086-92, s. 5
;
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
5.1
.
Section 261.5.6.1 of the Act applies for the purpose of establishing revenues taken into consideration under section 5, with the necessary modifications.
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
5.2
.
For the purpose of establishing the aggregate taxation rate, the taxable values taken into consideration are those entered on the local municipality’s summary of the property assessment roll produced in accordance with section 12 of the Regulation respecting the real estate assessment roll (
chapter F-2.1, r. 13
) or, if the local municipality provides for the averaging of the variation in the taxable values in accordance with Division IV.3 of Chapter XVIII of the Act in respect of the local municipality’s property assessment roll, the taxable values on the date of deposit of the local municipality’s collection roll.
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
5.3
.
(Replaced).
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
5.4
.
(Replaced).
O.C. 126-2010, s. 1
;
1569-2021
O.C. 1569-2021
,
s.
2
1
.
DIVISION
3
PERSON PAYING COMPENSATION
6
.
Subject to section 57 of the Public Infrastructure Act (
chapter I-8.3
), the Minister of Municipal Affairs, Régions and Land Occupancy shall pay the sum provided for in the second paragraph of section 210 of the Act and the sums provided for in section 254 of the Act, as well as the non-real estate taxes, compensations and modes of tariffing contemplated in the first paragraph of section 257 of the Act.
Notwithstanding the foregoing, the Société québécoise des infrastructures shall pay the sum provided for in the second paragraph of section 254 of the Act in respect of any business establishment of which it or the State is the occupant in or on an immovable not belonging to any of them.
For the purposes of Divisions 4, 5 and 7, “compensation” means any sum, non-real estate tax or compensation or any mode of tariffing contemplated in this section.
O.C. 1086-92, s. 6
;
O.C. 1170-2001, s. 6
;
1569-2021
O.C. 1569-2021
,
s.
3
1
.
DIVISION
4
PRODUCING THE DEMAND FOR PAYMENT
O.C. 1086-92, Div. 4
;
1569-2021
O.C. 1569-2021
,
s.
4
1
.
7
.
The demand for payment of the compensation for a fiscal period shall be received by the person who must pay it not later than 31 December of the following fiscal period.
Notwithstanding the foregoing, the demand for payment of an additional compensation shall be received not later than 31 December of the fiscal period following the fiscal period during which the alteration is made to the roll giving rise to the additional compensation.
For the purposes of this section and Division 5, a demand for payment is not deemed to have been received unless it complies with the Act and this Regulation.
O.C. 1086-92, s. 7
.
7.1
.
A summary of the roll, produced in accordance with section 12 of the Regulation respecting the real estate assessment roll (
chapter F-2.1, r. 13
) for the preceding fiscal year, stands in lieu of a demand for payment in respect of the immovables of the local municipality referred to in section 210 or the second paragraph of section 254.1 of the Act.
1569-2021
O.C. 1569-2021
,
s.
5
1
.
DIVISION
5
TERMS OF PAYMENT
§
1
. —
Payment of the compensation in respect of the immovables for which the amount that must be paid is based on a percentage of the aggregate taxation rate
O.C. 1086-92, Sd. 1
;
1569-2021
O.C. 1569-2021
,
s.
6
1
.
8
.
The Minister of Municipal Affairs, Regions and Land Occupancy must pay to the local municipality the amount to which the local municipality is entitled based on the percentage and the aggregate taxation rate applicable for the fiscal year for which the compensation is payable.
The payment must be made by 10 June of the year or within 60 days following receipt by the Minister of the local municipality’s financial report for the year, whichever is later.
For the purposes of the second paragraph, a financial report is deemed to have been received only if it complies with the Act governing the local municipality in that matter.
O.C. 1086-92, s. 8
;
1569-2021
O.C. 1569-2021
,
s.
6
1
.
9
.
(Replaced).
O.C. 1086-92, s. 9
;
O.C. 1055-95, s. 4
;
O.C. 313-99, s. 2
;
O.C. 1170-2001, s. 8
;
O.C. 126-2010, s. 2
;
1569-2021
O.C. 1569-2021
,
s.
6
1
.
10
.
(Replaced).
O.C. 1086-92, s. 10
;
O.C. 82-98, s. 1
;
O.C. 1170-2001, s. 9
;
O.C. 126-2010, s. 3
;
1569-2021
O.C. 1569-2021
,
s.
6
1
.
11
.
(Revoked).
O.C. 1086-92, s. 11
;
O.C. 1055-95, s. 5
;
O.C. 313-99, s. 3
.
12
.
(Replaced).
O.C. 1086-92, s. 12
;
O.C. 1055-95, s. 6
;
O.C. 313-99, s. 4
;
O.C. 126-2010, s. 4
;
1569-2021
O.C. 1569-2021
,
s.
6
1
.
§
2
. —
Payment of any other compensation
13
.
This Subdivision applies, subject to Subdivision 3, to the payment of any compensation other than that contemplated in Subdivision 1.
O.C. 1086-92, s. 13
.
14
.
The competent person under section 6 shall pay to the municipality the amount for which it has applied.
The payment shall be made
(
1
)
where the amount of the demand is less than $3,000, not later than 31 May of the fiscal period for which the compensation is payable or, where the demand is received after 2 March of that fiscal period, within 90 days following its receipt;
(
2
)
where the amount of the demand is equal to or greater than $3,000, not later than 10 June of the fiscal period for which the compensation is payable or, where the demand is received after 2 March of that fiscal period, within 100 days following its receipt.
For the purposes of the second paragraph, where, on the date of the receipt by the competent person of the demand for payment, the Minister has not received the municipality’s budget for the fiscal period for which the compensation is payable or the extract from the roll comprising any entry used in computing the compensation, the demand is deemed to have been received only on the date of the receipt of the budget or the date of the receipt of the extract, whichever date is later.
O.C. 1086-92, s. 14
;
O.C. 313-99, s. 5
.
§
2.1
. —
Terms of payment
1569-2021
O.C. 1569-2021
,
s.
7
1
.
15
.
The amounts of money paid by the Minister of Municipal Affairs, Regions and Land Occupancy under the second paragraph of section 210 or section 254 of the Act must be made as a single payment to the local municipality for all immovables situated in its territory. No annual payment is payable if less than $100.
The first paragraph does not apply to the immovables referred to in the first paragraph of section 254.1 of the Act.
O.C. 1086-92, s. 15
;
O.C. 313-99, s. 6
;
1569-2021
O.C. 1569-2021
,
s.
7
1
.
§
3
. —
Additional compensation or refund of compensation
16
.
Section 245 of the Act applies, with the necessary modifications, to determine in which cases an alteration to the roll of a local municipality entails, in respect of a compensation for an immovable referred to in the first paragraph of section 254.1 of the Act, the obligation to pay additional compensation or refund an amount collected in excess.
The third paragraph of section 254.1 of the Act applies to determine in which cases an alteration to the roll of a local municipality entails such an obligation in respect of another immovable. In that case, no additional compensation or amount collected in excess is due if it is less than $100 for all immovables situated in the territory of a local municipality.
Section 245 of the Act applies, with the necessary modifications, to establish the amount of additional compensation or amount collected in excess.
Despite the foregoing, the aggregate taxation rate used to compute the amount of the compensation referred to in Subdivision 1 and established for a fiscal year is not affected by an alteration to the roll that is made after the date on which the roll is taken into consideration in establishing the rate.
O.C. 1086-92, s. 16
;
O.C. 126-2010, s. 5
;
1569-2021
O.C. 1569-2021
,
s.
8
1
.
17
.
The competent person under section 6 shall, within 150 days following the receipt by him of a demand for payment of an additional compensation, pay the municipality the additional compensation to which it is entitled.
O.C. 1086-92, s. 17
.
18
.
The municipality shall, within 150 days following the sending by the competent person of a demand for refund of compensation collected in excess, refund the amount collected in excess to that person.
The competent person may not send such a demand after 31 December of the fiscal period following the fiscal period during which the alteration to the roll is made giving rise to the amount collected in excess. Notwithstanding the foregoing, in the case of an amount collected in excess contemplated in section 12, the demand may not be sent after the expiry of the time limit provided for in that section.
O.C. 1086-92, s. 18
;
O.C. 1170-2001, s. 12
.
19
.
Notwithstanding section 17 or 18, as the case may be, the competent person may pay an additional compensation or refund himself for an amount collected in excess by increasing or decreasing the amount of any payment that is provided for in this Regulation or a regulation made under paragraph 7 of section 262 of the Act and that must be made by the person after the date on which he received the demand for payment of the additional compensation or ascertained the existence of an amount collected in excess.
Any person availing himself of the first paragraph shall send a notice of his decision to the municipality. Such notice shall be sent not later than the date of the payment the amount of which is increased or decreased, or, where it is offset entirely by the amount collected in excess, before the expiry of the time limit within which the payment ought to have been made. Furthermore, the notice concerning an amount collected in excess may not be sent after the expiry of the time limit applicable under the second paragraph of section 18 to the sending of a demand for refund.
Where it is sent before the amount of the payment is increased or decreased, the notice shall explain the consequences of the decision taken under the first paragraph, particularly with respect to computation of the interest under Subdivision 4, and shall inform the municipality of the right provided for in section 20.
O.C. 1086-92, s. 19
;
O.C. 1170-2001, s. 13
.
20
.
Before the amount of a payment is increased or decreased as the result of a decision taken under section 19 and notwithstanding such decision, the competent person may pay the additional compensation to the municipality or the municipality may refund to the person the amount collected in excess.
O.C. 1086-92, s. 20
.
§
4
. —
Interest
21
.
The amount of any payment that is provided for in any of Subdivisions 1 and 2 and that is not made within the prescribed time limit shall bear interest from the expiry of that time limit.
O.C. 1086-92, s. 21
.
22
.
The amount of any additional compensation or any amount collected in excess that is provided for in Subdivision 3 and is not paid or refunded within the time limit provided for in section 17 or 18, as the case may be, shall bear interest from the expiry of that time limit.
Notwithstanding the foregoing:
(
1
)
where the additional compensation results from an alteration to the roll entailed by an agreement reached under section 138.4 of the Act, a decision of the Administrative Tribunal of Québec or a court decision, that additional compensation shall bear interest from the date on which the sole or the final payment of the original compensation related thereto became payable;
(
2
)
where the amount collected in excess results from an alteration contemplated in subparagraph 1, that amount shall bear interest from the date on which it was paid;
(
3
)
where the amount collected in excess is contemplated neither in subparagraph 2 nor in section 12 and where the competent person sends in respect of that amount the notice provided for in the second paragraph of section 19 before the demand for refund provided for in section 18, the amount collected in excess shall bear interest from the expiry of 150 days from the sending of the notice.
Where the alteration to the roll follows a recourse before the Administrative Tribunal of Québec, the additional compensation or the amount collected in excess bears no interest for the period indicated in the decision of the Tribunal, where applicable, as the period during which the hearing of the recourse has been subject to an undue delay for which the debtor of the additional compensation or amount collected in excess, or the party litigant whose debtor is the successor, is not responsible.
O.C. 1086-92, s. 22
;
O.C. 82-98, ss. 2 and 3
;
O.C. 313-99, s. 7
.
23
.
The rate of interest shall be the rate in force under section 28 of the Tax Administration Act (chapter A-6.002).
O.C. 1086-92, s. 23
.
24
.
The interest on the amount of a payment provided for in any of Subdivisions 1 and 2 or on an additional compensation provided for in Subdivision 3 shall cease to accrue on the day of the issue of the cheque by means of which the principal is paid off.
O.C. 1086-92, s. 24
.
25
.
Where, under section 19, the competent person pays an additional compensation or refunds himself for an amount collected in excess by increasing or decreasing the amount of several payments, each such adjustment shall take into account the part of the principal and interest, where applicable, that the person decides to pay or refund to himself by that adjustment.
Between 2 adjustments, the balance of the principal shall continue to bear interest, where applicable.
O.C. 1086-92, s. 25
.
26
.
Notwithstanding sections 21 to 25, no amount of interest shall be payable if it is less than $5.
O.C. 1086-92, s. 26
.
§
5
. —
Decimal numbers
27
.
Where the amount of the compensation payable or of any payment, additional compensation, amount collected in excess or interest related to the compensation is a decimal number, the decimal part of the number is struck out and, where the first decimal would have been a figure greater than 4, the whole number is increased by 1.
O.C. 1086-92, s. 27
;
O.C. 126-2010, s. 6
.
DIVISION
6
(Revoked)
O.C. 1086-82, Div. 6
;
O.C. 126-2010, s. 7
.
28
.
(Revoked).
O.C. 1086-92, s. 28
;
O.C. 1055-95, s. 7
;
O.C. 126-2010, s. 7
.
29
.
(Revoked).
O.C. 1086-92, s. 29
;
O.C. 1055-95, s. 8
;
O.C. 126-2010, s. 7
.
30
.
(Revoked).
O.C. 1086-92, s. 30
;
O.C. 1055-95, s. 9
;
O.C. 1170-2001, s. 14
;
O.C. 126-2010, s. 7
.
DIVISION
7
TRANSITIONAL AND FINAL
31
.
This Regulation applies for the purposes of computing and paying any compensation payable for any fiscal period from that of 1992.
Notwithstanding the foregoing, section 16 applies to determine whether an additional compensation must be paid or whether an amount collected in excess must be refunded in respect of a compensation payable for any fiscal period, even prior to that of 1992, as a result of an alteration to the roll made after 20 August 1992, as well as to establish the amount of such additional compensation or amount collected in excess.
O.C. 1086-92, s. 31
.
32
.
For the purposes of computing the aggregate taxation rate or the provisional aggregate taxation rate for the 1992 fiscal period, the revenues derived from the application of a provision whose repeal, abrogation or replacement is provided for in a provision or in the Schedule mentioned in section 584 of the Act are not taken into account.
O.C. 1086-92, s. 32
.
32.1
.
Subject to the second paragraph, Division 2 applies for the purposes of establishing a weighted aggregate taxation rate for each of the fiscal years to which a property assessment roll applies if its coming into force coincides with the beginning of any fiscal year from 2009 to 2021.
In the case of a municipality of which no property assessment roll came into force in 2006, 2007 or 2008, the rules applicable to establish the weighted aggregate taxation rate, for each of the fiscal years to which a property assessment roll that came into force in 2009 applies, are the rules referred to in paragraph 1 of section 32.2.
O.C. 126-2010, s. 8
;
O.C. 1291-2013, s. 1
;
O.C. 213-2015, s. 1
;
178-2016
O.C. 178-2016
,
s.
1
1
;
S.Q. 2019, c. 30, s. 4
;
1569-2021
O.C. 1569-2021
,
s.
9
1
.
32.2
.
For the fiscal years to which a property assessment roll that came into force in 2006, 2007 or 2008 applies, the rules to establish the weighted aggregate taxation rate of the municipality are,
(
1
)
subject to paragraph 2, the rules provided for in sections 130 to 132, as amended by section 13 of chapter 33 of the Statutes of 2007, 133 to 135 and 137 of chapter 31 of the Statutes of 2006, account being taken of any modification made to section 134 of that chapter by section 144 and the schedule to chapter 60 of the Statutes of 2006;
(
2
)
if the Minister set that rate under section 136 of chapter 31 of the Statutes of 2006, the rules used by Minister for that purpose.
O.C. 126-2010, s. 8
.
32.3
.
If the modifications provided for in the schedule to chapter 60 of the Statutes of 2006 apply to a municipality, under section 144 of that chapter, for a fiscal year for which the weighted aggregate taxation rate of the municipality must be established by applying section 5.3, that section is modified
(
1
)
by replacing “2” in the first paragraph by “3”;
(
2
)
by replacing “third or two thirds, depending on whether the fiscal year for which the weighted aggregate taxation rate is the first or the second” in the third paragraph by “quarter, half or three quarters, depending on whether the fiscal year for which the weighted aggregate taxation rate is established is the first, the second or the third”;
(
3
)
by striking out the fourth paragraph.
O.C. 126-2010, s. 8
.
32.4
.
The amount to stand in lieu of any tax or compensation that the Government must pay for any of the fiscal years 2022 to 2024 to any local municipality in respect of an immovable or business establishment referred to in the first paragraph of section 255 of the Act whose owner or occupant is the State is equal to the product obtained by multiplying the non-taxable value of the immovable for the preceding fiscal year by 135% of the aggregate taxation rate of the local municipality established under section 2.
1569-2021
O.C. 1569-2021
,
s.
10
1
.
32.5
.
For the purposes of the second and third paragraphs of section 255 of the Act, for the purpose of computing an amount payable for any of the fiscal years 2022 to 2024, the multiplier “80%” specified in those paragraphs is replaced by the multiplier “100%”.
For the purposes of the fourth paragraph of that section, for the purpose of computing an amount payable for any of the fiscal years 2022 to 2024, the multiplier “25%” specified in that paragraph is replaced by the multiplier “82%”.
1569-2021
O.C. 1569-2021
,
s.
10
1
.
32.6
.
Section 7.1 applies only from the fiscal year 2024 in respect of an immovable or part of an immovable that becomes non-taxable due to a change arising from the application of the sixth paragraph of section 208 of the Act, as amended by section 115 of Chapter 31 of the Statutes of 2021.
1569-2021
O.C. 1569-2021
,
s.
10
1
.
33
.
(Omitted).
O.C. 1086-92, s. 33
.
34
.
(Omitted).
O.C. 1086-92, s. 34
.
REFERENCES
O.C. 1086-92, 1992 G.O. 2, 4058
S.Q. 1993, c. 32, s. 22
O.C. 1055-95, 1995 G.O. 2, 2659
O.C. 82-98, 1998 G.O. 2, 1105
O.C. 313-99, 1999 G.O. 2, 476
O.C. 1170-2001, 2001 G.O. 2, 5723
O.C. 126-2010, 2010 G.O. 2, 657
S.Q. 2010, c. 31, s. 91
S.Q. 2013, c. 23, s. 164
O.C. 1291-2013, 2013 G.O. 2, 3631
O.C. 213-2015, 2015 G.O. 2, 471
O.C. 178-2016, 2016 G.O. 2, 1399
O.C. 178-2016, 2016 G.O. 2, 1399
S.Q. 2019, c. 30, s. 4
1569-2021, 2021 G.O. 2, 5147
O.C. 1569-2021, 2021 G.O. 2, 5147
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