I-13.3, r. 6 - Regulation respecting determination of the base amount for calculation of the maximum yield of the school tax

Updated to 1 September 2012

This document has official status.

chapter I-13.3, r. 6

Regulation respecting determination of the base amount for calculation of the maximum yield of the school tax

Education Act

(chapter I-13.3, s. 455.1).

1. For the purpose of calculating the maximum yield of the school tax, as provided for in section 308 of the Education Act (chapter I-13.3) in the case of the amalgamation or total annexation of school board territories having occurred after 30 June 1990, the base amount referred to in subparagraph 2 of the second paragraph of that section is, from the school year during which those changes take effect and for the subsequent 4 school years, established by means of the following formula:

               b
M = m x (a + ______) 																										
              1000        

For the purposes of the formula in the first paragraph,

(1)  M is the base amount determined under this Regulation;

(2)  m is the base amount referred to in subparagraph 2 of the second paragraph of section 308 of the Act;

(3)  a is the number of school boards that are party to the amalgamation or annexation and whose allowable number of students, as established pursuant to the regulation respecting computation of the maximum yield of the school tax for the school year during which the amalgamation or annexation takes effect, would have been 1,000 or more;

(4)  b is the allowable number of students of the school boards that are party to the amalgamation or annexation and whose allowable number of students, as established pursuant to the regulation respecting computation of the maximum yield of the school tax for the school year during which the amalgamation or annexation takes effect, would have been less than 1,000.

O.C. 1018-92, s. 1.

2. In the case of the termination of a regional school board, the base amount for a school board that was a member of the regional school board or that results from the amalgamation taking effect on the date of termination of the regional school board of school boards that were members of the regional school board is, for the school year during which the regional school board ceases to exist and for the subsequent school year, increased by a part of the base amount for the regional school board that corresponds to the proportion that the allowable number of students of the regional school board allowed by that school board and established pursuant to the regulation respecting computation of the maximum yield of the school tax for the school year during which the regional school board ceases to exist is of the total allowable number of students in the regional school board.

Notwithstanding the foregoing, in the case of the termination of a regional school board having occurred after 30 June 1990 and taking effect on the date of the amalgamation of all the territories of the school boards that are members of that regional school board, the base amount for the school board resulting from the amalgamation, as established pursuant to section 1, is increased, from the school year during which those changes take effect and for the subsequent 4 school years, by the amount of the base amount referred to in subparagraph 2 of the second paragraph of section 308 of the Education Act (chapter I-13.3).

O.C. 1018-92, s. 2.

3. (Omitted).

O.C. 1018-92, s. 3.

4. (Omitted).

O.C. 1018-92, s. 4.

REFERENCES

O.C. 1018-92, 1992 G.O. 2, 3438