F-2.1, r. 15 - Regulation respecting the payment required at the time of the filing of a complaint with the Administrative Tribunal of Québec

Updated to 1 September 2012

This document has official status.

chapter F-2.1, r. 15

Regulation respecting the payment required at the time of the filing of a complaint with the Administrative Tribunal of Québec

Act respecting municipal taxation

(chapter F-2.1, s. 262, par. 8; 1997, chapter 43, s. 837).

Implicitly revoked S.Q. 1997, c. 43, s. 292.

1. A complaint filed relating to an assessment roll or a rental value roll shall be accompanied by the payment of a sum of money determined in accordance with sections 2 to 4.

O.C. 1975-83, s. 1.

2. The amount of the payment required by section 1 for each unit of assessment or business establishment depends on its classification, as follows:

(1)  $40, where the complaint relates to a unit of assessment whose real estate value entered on the roll is less than $100,000;

(2)  $60, where the complaint relates to a unit of assessment whose real estate value entered on the roll is $100,000 or more but less than $250,000;

(3)  $75, where the complaint relates to a unit of assessment whose real estate value entered on the roll is $250,000 or more but less than $500,000;

(4)  $150, where the complaint relates to a unit of assessment whose real estate value entered on the roll is $500,000 or more but less than $1,000,000;

(5)  $300, where the complaint relates to a unit of assessment whose real estate value entered on the roll is $1,000,000 or more but less than $2,000,000;

(6)  $500, where the complaint relates to a unit of assessment whose real estate value entered on the roll is $2,000,000 or more but less than $5,000,000;

(7)  $1,000, where the complaint relates to a unit of assessment whose real estate value entered on the roll is $5,000,000 or more;

(8)  $40, where the complaint relates to a business establishment whose rental value entered on the roll is less than $50,000;

(9)  $75, where the complaint relates to a business establishment whose rental value entered on the roll is $50,000 or more but less than $100,000;

(10)  $140, where the complaint relates to a business establishment whose rental value entered on the roll is $100,000 or more.

O.C. 1975-83, s. 2; O.C. 1200-89, s. 1; O.C. 1090-92, s. 1; O.C. 1619-93, s. 1; O.C. 997-94, s. 1.

3. The amount of the payment required by section 1 is $40 where the complaint relates to a class not referred to in section 2.

O.C. 1975-83, s. 3; O.C. 1200-89, s. 2; O.C. 1619-93, s. 2; O.C. 997-94, s. 2.

4. Complaints that have the same subject and that relate to alterations concerning the same unit of assessment or the same business establishment are considered to be a single complaint where they are filed simultaneously and pertain to both the roll in force and to the previous roll or the roll filed for the following fiscal years.

O.C. 1975-83, s. 4; O.C. 1200-89, s. 3; O.C. 1090-92, s. 2.

5. The payment required by section 1 shall be made in legal tender or by certified cheque, money order, bank order or certified order to pay drawn on a financial services cooperative, to the order of the Minister of Finance.

O.C. 1975-83, s. 5.

6. (Revoked).

O.C. 1975-83, s. 6; O.C. 1619-93, s. 3.

7. This Regulation applies to a complaint relating to an assessment roll or a rental value roll applicable to the 1984 fiscal year or to a subsequent fiscal year.

O.C. 1975-83, s. 7.

8. (Omitted).

O.C. 1975-83, s. 8.

REFERENCES

O.C. 1975-83, 1983 G.O. 2, 3515

O.C. 1200-89, 1989 G.O. 2, 3382

O.C. 1090-92, 1992 G.O. 2, 4077

O.C. 1619-93, 1993 G.O. 2, 6424

O.C. 997-94, 1994 G.O. 2, 2958

S.Q. 1997, c. 43, ss. 837 and 851