I-13.3, r. 3.7 - Regulation respecting computation of the maximum yield of the school tax for the 2017-2018 school year

Updated to 28 June 2017

This document has official status.

not in force

chapter I-13.3, r. 3.7

Regulation respecting computation of the maximum yield of the school tax for the 2017-2018 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

(a)  multiplying by 1.00 the number of students legally enrolled for a minimum of 144 half days, but for less than 180 days, on 30 September of the preceding school year in the schools under the jurisdiction of the school board;

(b)  multiplying by 1.80 the number of 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 paragraph 7;

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

(2)  calculating the number of 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 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, by multiplying by 3.40 the sum of the following numbers:

(a)  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 for the purposes of budgetary rules;

(b)  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)  the number of new places available to welcome students in vocational training centres under the jurisdiction of the school board during the school year for which the maximum yield of the school tax is calculated. Those places must have been authorized by the Minister within the framework of the allocation for the addition or the rearrangement of space for vocational training provided for in the budgetary rules for one or more vocational programs of study;

(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 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;

(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 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 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 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, 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, 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;

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

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

O.C. 643-2017, s. 1.

2. For the purposes of section 1,

(1)  students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization 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 in accordance with the first paragraph of 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)  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;

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

O.C. 643-2017, s. 2.

3. The allowable number of students determined under section 1 must be adjusted by adding the number of additional students to take into account the reduction in the school population.

The number of additional students is determined by

(1)  calculating the number of students who may be taken into account for the purpose of calculating the reduction in the number of students at every level of education by

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

(b)  subtracting from the product obtained under subparagraph a, the sum of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1 for the school year for which the maximum yield of the school tax is calculated, as they read taking into account the application of section 4, if applicable;

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

(a)  multiplying by 0.99 the number of 5-year-old preschool students and elementary school students determined for the preceding school year under paragraph 7 of section 1 and under paragraphs 2, 3, 8 and 9 of section 1, to which is added, where applicable, the number obtained under subparagraph 2 of this paragraph for the same school year;

(b)  subtracting from the product obtained under subparagraph a, the total of the numbers of 5-year-old preschool students and elementary school students obtained under paragraphs 2, 3, 7, 8 and 9 of section 1 for the school year for which the maximum yield of the school tax is calculated, as they read taking into account the application of section 4, if applicable;

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

(a)  multiplying by 0.99 the number of secondary school students determined for the preceding school year under paragraphs 4, 7 and 10 of section 1, to which is added, where applicable, the number obtained under subparagraph 3 of this paragraph for the same school year;

(b)  subtracting from the product obtained under subparagraph a, the total number of secondary school students determined under paragraphs 4, 7 and 10 of section 1 for the school year for which the maximum yield of the school tax is calculated, taking into account the application of section 4, where 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;

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

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

O.C. 643-2017, s. 3.

4. Where the total number of full-time students determined under paragraphs 2 to 4 and 7 to 10 of section 1 exceeds by 200 or 2% the total number of full-time students determined for the preceding school year under the same paragraphs of section 1 and is at least 200 or 2% lower than the total number of full-time students in the categories referred to in paragraphs 2 to 4 and 7 to 10 of section 1, established according to the Minister’s school enrolment estimates for the school year for which the maxi mum 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 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 school 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 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 school 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 school 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. 643-2017, s. 4.

5. For the computation of the maximum yield of the school tax for the 2017-2018 school year, the amount per student is $834.12 or $1,085 if the allowable number of students is less than 1,000, and the base amount is $250,229, namely the amounts established for the 2016- 2017 school year indexed by 1.36%.

O.C. 643-2017, s. 5.

6. (Omitted).

O.C. 643-2017, s. 6.

Schedule

(s. 1, par 6)

NUMBER OF EQUIVALENT
FULL-TIME ADULT STUDENTS
IN GENERAL EDUCATION FOR THE 2017-2018 SCHOOL YEAR

Code	School board	Number of full-time students
711000	Monts-et-Marées, CS des	512.4
712000	Phares, CS des	338.1
713000	Fleuve-et-des-Lacs, CS du	335.8
714000	Kamouraska — Rivière-du-Loup, CS de	275.2
721000	Pays-des-Bleuets, CS du	449.7
722000	Lac-Saint-Jean, CS du	653.3
723000	Rives-du-Saguenay, CS des	942.8
724000	De La Jonquière, CS	457.4
731000	Charlevoix, CS de	93.4
732000	Capitale, CS de la	2,275.9
733000	Découvreurs, CS des	447.6
734000	Premières-Seigneuries, CS des	899.6
735000	Portneuf, CS de	144.8
741000	Chemin-du-Roy, CS du	738.0
742000	Énergie, CS de l’	429.6
751000	Hauts-Cantons, CS des	214.9
752000	Région-de-Sherbrooke, CS de la	1,193.3
753000	Sommets, CS des	246.2
761000	Pointe-de-l’Île, CS de la	3,484.3
762000	Montréal, CS de	7,724.0
763000	Marguerite-Bourgeoys, CS	2,721.4
771000	Draveurs, CS des	803.7
772000	Portages-de-l’Outaouais, CS des	787.3
773000	Coeur-des-Vallées, CS au	402.1
774000	Hauts-Bois-de-l’Outaouais, CS des	196.6
781000	Lac-Témiscamingue, CS du	105.1
782000	Rouyn-Noranda, CS de	244.5
783000	Harricana, CS	125.8
784000	Or-et-des-Bois, CS de l’	289.2
785000	Lac-Abitibi, CS du	95.9
791000	Estuaire, CS de l’	217.3
792000	Fer, CS du	136.6
793000	Moyenne-Côte-Nord, CS de la	14.5
801000	Baie-James, CS de la	74.4
811000	Îles, CS des	27.3
812000	Chic-Chocs, CS des	383.5
813000	René-Lévesque, CS	430.8
821000	Côte-du-Sud, CS de la	406.6
822000	Appalaches, CS des	279.4
823000	Beauce-Etchemin, CS de la	893.2
824000	Navigateurs, CS des	661.5
831000	Laval, CS de	1,745.2
841000	Affluents, CS des	1,733.3
842000	Samares, CS des	838.1
851000	Seigneurie-des-Mille-Îles, CS de la	1,015.0
852000	Rivière-du-Nord, CS de la	846.6
853000	Laurentides, CS des	250.6
854000	Pierre-Neveu, CS	177.3
861000	Sorel-Tracy, CS de	463.5
862000	Saint-Hyacinthe, CS de	469.9
863000	Hautes-Rivières, CS des	430.8
864000	Marie-Victorin, CS	1,486.8
865000	Patriotes, CS des	507.2
866000	Val-des-Cerfs, CS du	509.6
867000	Grandes-Seigneuries, CS des	684.8
868000	Vallée-des-Tisserands, CS de la	284.5
869000	des Trois-Lacs, CS des	344.3
871000	Riveraine, CS de la	228.0
872000	Bois-Francs, CS des	330.0
873000	Chênes, CS des	343.5
881000	Central Québec, CS	46.3
882000	Eastern Shores, CS	41.3
883000	Eastern Townships, CS	175.5
884000	Riverside, CS	515.5
885000	Sir-Wilfrid-Laurier, CS	338.6
886000	Western Québec, CS	243.9
887000	English-Montréal, CS	4,030.3
888000	Lester-B.-Pearson, CS	1,596.7
889000	New Frontiers, CS	159.4

O.C. 643-2017, Sch..

REFERENCES

O.C. 643-2017, 2017 G.O. 2, 1995