I-13.3, r. 3.5 - Regulation respecting computation of the maximum yield of the school tax for the 2014-2015 school year

Updated to 2 July 2014

This document has official status.

chapter I-13.3, r. 3.5

Regulation respecting computation of the maximum yield of the school tax for the 2014-2015 school year

Education Act

(chapter I-13.3, s. 455.1, 1st par., subpars. 1, 2 and 3).

1. For the computation of the maximum yield of the school tax provided for in section 308 of the Education Act (chapter I-13.3) for a school year, the allowable number of students must be determined by

(1)  calculating the number of 4-year-old preschool students who may be taken into account, by multiplying by 1.00 the number of such students legally enrolled for a minimum of 144 half days on 30 September of the preceding school year in the schools under the jurisdiction of the school board;

(2)  calculating the number of 4-year-old and 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such students legally enrolled for a minimum of 180 days on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 1, 7 and 8;

(3)  calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 9;

(4)  calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 10. Students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their vocational studies may not be taken into account for the purposes of this paragraph;

(5)  calculating the number of students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization who may be taken into account pursuant to paragraph 1 of section 4, by

(a)  multiplying by 3.40 the number of full-time students admitted to a program of study leading to a secondary school vocational diploma, except students referred to in subparagraph b, or to an attestation of vocational specialization, legally enrolled 2 school years before in the vocational training centres under the jurisdiction of the school board that were then recognized by the Minister of Education, Recreation and Sports for the purposes of budgetary rules;

(b)  multiplying by 3.40 the number of full-time students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their professional studies, legally enrolled on 30 September 2 school years before in the vocational training centres under the jurisdiction of the school board that were then recognized by the Minister for the purposes of budgetary rules;

(c)  multiplying by 3.40 the number of students corresponding to the number of new places, in terms of the enrollment capacity of an educational institution, allotted by the Minister for one or more vocational programs of study; and

(d)  adding the products obtained under subparagraphs a, b and c;

(6)  calculating the number of students admitted to adult education services, by multiplying by 2.40 the number of full-time students who may be taken into account for the school year covered by this computation of the maximum yield of the school tax in accordance with the Schedule to this Regulation;

(7)  calculating the number of handicapped 4-year-old and 5-year-old preschool, elementary school and secondary school students who may be taken into account, by multiplying by 6.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board that were then recognized by the Minister for the purposes of budgetary rules;

(8)  calculating the number of 5-year-old preschool students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.25 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;

(9)  calculating the number of elementary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.40 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;

(10)  calculating the number of secondary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 3.40 the number of such full-time students enrolled in welcoming classes and francization classes and legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;

(11)  calculating the number of preschool and elementary school students enrolled in school day care services who may be taken into account pursuant to paragraph 3 of section 4, by multiplying by 0.05 the number of such students;

(12)  calculating the number of students enrolled in the school board’s student transportation services who may be taken into account pursuant to paragraph 4 of section 4, by

(a)  multiplying by 0.75 the number of students enrolled on 30 September of the preceding school year in a transportation service employing vehicles used exclusively to transport such students;

(b)  multiplying by 0.40 the number of students enrolled on 30 September of the preceding school year in a transportation service employing vehicles that have specific public transit routes and are not reserved exclusively to transport such students; and

(c)  adding the products obtained under subparagraphs a and b; and

(13)  adding the numbers obtained under paragraphs 1 to 12.

O.C. 546-2014, s. 1.

2. The allowable number of students determined under section 1 must be adjusted by adding the number of students who may be taken into account for the purposes of the reduction in the school population.

The number of students who may be taken into account for the purposes of the reduction in the school population is determined by

(1)  calculating the number of students who may be taken into account for the purposes of the reduction in the total number of students by

(a)  multiplying by 0.99 the total of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1 for the preceding school year, to which is added, where applicable, the number obtained under subparagraph 1 of the second paragraph of section 2 for the same school year; and

(b)  subtracting from the product obtained under subparagraph a, the sum of the numbers obtained under paragraph 2, excluding 4-year-old preschool students, and paragraphs 3, 4 and 7 to 10 of section 1, as they read taking into account the application of section 3, if applicable;

(2)  determining the number of students who may be taken into account for the purposes of the reduction in the number of 5-year-old preschool students and elementary school students by

(a)  calculating the number of 5-year-old preschool students and elementary school students of the preceding school year who may be taken into account under paragraph 7 of section 1;

(b)  multiplying by 0.99 the total of the numbers obtained under subparagraph a and paragraphs 2, 3, 8 and 9 of section 1 for the preceding school year, to which is added, where applicable, the number obtained under subparagraph 2 of the second paragraph of section 2 for the same school year;

(c)  calculating the number of 5-year-old preschool students and elementary school students who may be taken into account under paragraph 7 of section 1; and

(d)  subtracting from the product obtained under subparagraph b, the total of the numbers obtained under subparagraph c and paragraph 2, excluding 4-year-old preschool students, and paragraphs 3, 8 and 9 of section 1, as they read taking into account the application of section 3, if applicable;

(3)  calculating the number of students who may be taken into account for the purposes of the reduction in the number of secondary school students by

(a)  calculating the number of secondary school students year who may be taken into account under paragraph 7 of section 1 for the preceding school year;

(b)  multiplying by 0.99 the total of the numbers obtained under subparagraph a and paragraphs 4 and 10 of section 1 for the preceding school year, to which is added, where applicable, the number obtained under subparagraph 3 of the second paragraph of section 2 for the same school year;

(c)  calculating the number of secondary school students who may be taken into account under paragraph 7 of section 1; and

(d)  subtracting from the product obtained under subparagraph b, the total of the numbers obtained under subparagraph c and paragraphs 4 and 10 of section 1, as they read taking into account the application of section 3, if applicable;

(4)  subtracting from the sum of the numbers obtained under paragraphs 2 and 3, the number obtained under paragraph 1 and multiplying by 0.37 the resulting number; and

(5)  adding the numbers obtained under paragraphs 1 and 4.

In the operations prescribed in this section, when a number is lower than zero, it is deemed to be zero.

O.C. 546-2014, s. 2.

3. Where the sum obtained by adding the numbers of full-time students referred to in paragraph 2, excluding 4-year-old preschool students, and paragraphs 3, 4 and 7 to 10 of section 1 exceeds the sum obtained by adding the numbers of full-time students referred to in paragraphs 2 to 4 and 7 to 10 of section 1 for the preceding school year by 200 or 2%, and is at least 200 or 2% lower than the sum obtained by adding the numbers of full-time students in the categories referred to in paragraph 2, excluding 4-year-old preschool students, and paragraphs 3, 4 and 7 to 10 of section 1, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, paragraphs 2 to 4 of section 1 are to be read as follows:

“(2)  calculating the number of 4-year-old and 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such full-time students, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 1, 7 and 8;

“(3)  calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 9;

“(4)  calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 10;”.

O.C. 546-2014, s. 3.

4. For the purposes of section 1,

(1)  students who may be taken into account by a school board for the purposes of paragraph 5 of section 1 are students who were admitted to a vocational training centre under the jurisdiction of the school board to receive educational services in vocational training, in vocational education programs authorized pursuant to section 467 of the Education Act (chapter I-13.3);

(2)  the number of full-time students is obtained by adding the number of students enrolled full-time who participate in the minimum number of hours of activities prescribed by the basic school regulation applicable to them and the number of students enrolled part-time converted into a number of full-time students by

(a)  using the following equation to calculate the proportion of full-time attendance per student enrolled part-time:

the student’s number of hours of activities
             per school year
_____________________________________________

  the minimum number of hours of activities
         per school year prescribed
       by the basic school regulation
         applicable to the student            

(b)  adding, for each of the categories of students referred to in paragraphs 1 to 10 of section 1, the proportions obtained under subparagraph a;

(3)  the students who may be taken into account by a school board for the purposes of paragraph 11 of section 1 are 4-year-old and 5-year-old preschool students and elementary school students, enrolled on 30 September of the preceding school year in the day care services of the school board for a minimum of 2 periods per day, at least 3 days per week; and

(4)  the students who may be taken into account by a school board for the purposes of paragraph 12 of section 1 are the students for whom the school board provides transportation at the beginning and end of classes each day.

O.C. 546-2014, s. 4.

5. For the computation of the maximum yield of the school tax for the 2014-2015 school year, the amount per student is $804.64, or $1,046 if the allowable number of students is less than 1,000, and the base amount is $241,386, namely the amounts established for the 2013-2014 school year indexed by 1.31%.

O.C. 546-2014, s. 5.

6. (Omitted).

O.C. 546-2014, s. 6.

SCHEDULE

(s. 1, par. 6)

                                  NUMBER OF EQUIVALENT
                                FULL-TIME ADULT STUDENTS
                          IN GENERAL EDUCATION FOR THE 2014-2015
                                       SCHOOL YEAR

Code         School board (commission scolaire)                     Number of
                                                               equivalent full-time 
                                                                    students

711000       Monts-et-Marées, CS des                                  505.8

712000       Phares, CS des                                           362.4

713000       Fleuve-et-des-Lacs, CS du                                367.7

714000       Kamouraska-Rivière-du-Loup, CS de                        346.7

721000       Pays-des-Bleuets, CS du                                  418.4

722000       Lac-Saint-Jean, CS du                                    665.0

723000       Rives-du-Saguenay, CS des                                816.0

724000       De La Jonquière, CS                                      375.9

731000       Charlevoix, CS de                                         88.9

732000       Capitale, CS de la                                     2,276.3

733000       Découvreurs, CS des                                      469.7

734000       Premières-Seigneuries, CS des                            919.6

735000       Portneuf, CS de                                          161.1

741000       Chemin-du-Roy, CS du                                     672.7

742000       Énergie, CS de l’                                        488.8

751000       Hauts-Cantons, CS des                                    198.3

752000       Région-de-Sherbrooke, CS de la                         1,020.0

753000       Sommets, CS des                                          260.5

761000       Pointe-de-l’Île, CS de la                              3,381.9

762000       Montréal, CS de                                        9,050.4

763000       Marguerite-Bourgeoys, CS                               2,951.2

771000       Draveurs, CS des                                         755.6

772000       Portages-de-l’Outaouais, CS des                          707.5

773000       Coeur-des-Vallées, CS au                                 332.9

774000       Hauts-Bois-de-l’Outaouais, CS des                        247.1

781000       Lac-Témiscamingue, CS du                                 109.7

782000       Rouyn-Noranda, CS de                                     267.1

783000       Harricana, CS                                            143.9

784000       Or-et-des-Bois, CS de l’                                 290.7

785000       Lac-Abitibi, CS du                                       125.5

791000       Estuaire, CS de l’                                       219.8

792000       Fer, CS du                                               126.9

793000       Moyenne-Côte-Nord, CS de la                               21.7

801000       Baie-James, CS de la                                      53.0

811000       Îles, CS des                                              34.8

812000       Chic-Chocs, CS des                                       350.8

813000       René-Lévesque, CS                                        346.7

821000       Côte-du-Sud, CS de la                                    375.8

822000       Appalaches, CS des                                       289.3

823000       Beauce-Etchemin, CS de la                                840.6

824000       Navigateurs, CS des                                      564.5

831000       Laval, CS de                                           1,522.1

841000       Affluents, CS des                                      1,558.9

842000       Samares, CS des                                          929.9

851000       Seigneurie-des-Mille-Îles, CS de la                      952.9

852000       Rivière-du-Nord, CS de la                                770.4

853000       Laurentides, CS des                                      236.0

854000       Pierre-Neveu, CS                                         224.3

861000       Sorel-Tracy, CS de                                       414.6

862000       Saint-Hyacinthe, CS de                                   374.3

863000       Hautes-Rivières, CS des                                  473.1

864000       Marie-Victorin, CS                                     1,529.7

865000       Patriotes, CS des                                        501.2

866000       Val-des-Cerfs, CS du                                     587.5

867000       Grandes-Seigneuries, CS des                              633.0

868000       Vallée-des-Tisserands, CS de la                          394.8

869000       Trois-Lacs, CS des                                       351.1

871000       Riveraine, CS de la                                      225.1

872000       Bois-Francs, CS des                                      396.5

873000       Chênes, CS des                                           264.5

881000       Central Québec, CS                                        48.4

882000       Eastern Shores, CS                                        55.1

883000       Eastern Townships, CS                                    143.7

884000       Riverside, CS                                            377.9

885000       Sir-Wilfrid-Laurier, CS                                  326.3

886000       Western Québec, CS                                       252.2

887000       English-Montréal, CS                                   3,708.3

888000       Lester-B.-Pearson, CS                                  1,596.6

889000       New Frontiers, CS                                        139.9
    

O.C. 546-2014, Sch.

REFERENCES

O.C. 546-2014, 2014 G.O. 2, 1384