F-2.1 - Act respecting municipal taxation

Updated to 1 April 1999

This document has official status.

chapter F-2.1

Act respecting municipal taxation

The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 55-2016 dated 3 February 2016, (2016) 148 G.O. 2 (French), 1272.

CHAPTER I INTERPRETATION AND APPLICATION

1991, c. 32, s. 1.

1. In this Act, unless the context indicates otherwise,

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a place of business, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code of Lower Canada, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“person” means any person, including a partnership;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“real estate tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“roll” means the real estate assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257.

1.1. This Act applies in the territory of every local municipality in Québec, with the exception of Northern, Cree or Naskapi villages.

However, the exception provided in the first paragraph applies subject to section 60 of the Cree Villages and the Naskapi Village Act (chapter V-5.1) and section 237 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

1991, c. 32, s. 3; 1996, c. 2, s. 682.

2. Unless otherwise indicated by the context, any provision of this Act which contemplates an immovable property, a movable property, a place of business or a unit of assessment is deemed to contemplate part of such an immovable property, movable property, place of business or unit of assessment, if only that part falls within the scope of the provision.

1979, c. 72, s. 2; 1991, c. 32, s. 4.

3. No suit, defence or exception founded upon the omission of any formality, even imperative, in any act of a community, municipality, school board, of one of their officers or of an assessor, shall prevail, unless the omission has caused actual prejudice or it be of a formality whose omission, according to the provisions of the law, would render null the proceeding from which it was omitted.

1979, c. 72, s. 3; 1991, c. 32, s. 5.

CHAPTER II JURISDICTION

4. A community has jurisdiction in matters of assessment in a local municipality whose territory is included in its own.

1979, c. 72, s. 4; 1991, c. 32, s. 6.

4.1. A local municipality whose territory is included in that of the Communauté urbaine de l’Outaouais may, with the approval of the Government, pass a resolution to exclude itself from the jurisdiction of the Community.

The clerk of the municipality shall transmit a certified copy of the resolution passed pursuant to the first paragraph to the Community by bailiff or by registered or certified mail. The Minister shall inform the municipality and the Community in writing of the decision of the Government.

If the resolution is approved by the Government, the Community shall cease to have jurisdiction with regard to the municipality from 1 January following the lapse of the 12 month period following the day on which the copy of the resolution is received by the Community.

In the case provided for in the third paragraph, the municipality is not required to contribute to the payment of the expenses incurred by the Community in matters of assessment, for every fiscal year, from the first year commencing after the lapse of the 12 month period referred to in the said paragraph. However, it shall pay to the Community, where applicable, a sum to cover the expenses incurred by the latter to retain an employee whose services are no longer required as a result of a decision of the municipality, to terminate his employment, or to maintain equipment or material which, for the same reason, has become useless or superfluous.

In the case provided for in the third paragraph, the municipality shall pay to the Community its aliquot share of the expenses incurred by the latter in matters of assessment for every fiscal year prior to those referred to in the fourth paragraph.

The third paragraph does not apply if the resolution passed under the first paragraph is repealed and a certified copy of the repealing resolution is transmitted to the Community, in the manner provided for in the second paragraph, before the time limit fixed in accordance with a by-law passed under subparagraph 3 of the seventh paragraph or, failing such a by-law, before 1 January following the lapse of the 12 month period referred to in the third paragraph. The repealing resolution does not require the approval of the Government; the clerk of the municipality must, however, transmit a certified true copy of the resolution to the Minister.

The council of the Community may, by by-law:

(1)  determine rules permitting the establishment of the sum referred to in the fourth paragraph or the aliquot share referred to in the fifth paragraph;

(2)  determine the terms and conditions applicable to the payment of that sum or aliquot share, including the interest on any sum exigible;

(3)  fix the time before which a certified copy of the resolution repealing the resolution passed under the first paragraph must be transmitted to the Community, in the manner provided for in the second paragraph, in order to avoid the application of the third paragraph.

1990, c. 85, s. 112; 1991, c. 32, s. 7.

5. A regional county municipality has jurisdiction in matters of assessment in a local municipality whose territory is included in its own, except in the case of a municipality governed by the Cities and Towns Act (chapter C-19).

However, it has jurisdiction in respect of a municipality governed by the Cities and Towns Act whose territory is included in its own, provided the whole municipality was subject to the jurisdiction in matters of assessment of a county corporation immediately before the latter ceased to exist. It also has jurisdiction in respect of a municipality governed by that Act whose territory is included in its own under articles 678.0.1 to 678.0.4 of the Municipal Code of Québec (chapter C-27.1)

Only the representatives of local municipalities that are under the jurisdiction of the regional county municipality pursuant to the first or second paragraph are qualified to participate in the deliberations and votes of the council of the regional county municipality in the exercise of its functions in matters of assessment. Only such local municipalities shall contribute to the payment of expenses resulting from such exercise. They cannot, in respect of such functions, exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1).

1979, c. 72, s. 5; 1988, c. 76, s. 14; 1991, c. 32, s. 8; 1996, c. 2, s. 683.

6. A local municipality which is not subject to the jurisdiction of a community or a regional county municipality in matters of assessment has such competence in its own regard.

A regional county municipality acting as a local municipality with respect to the unorganized territory included in its own, in accordance with the Act respecting municipal territorial organization (chapter O-9), is subject to this section and not to section 5.

1979, c. 72, s. 6; 1991, c. 32, s. 8.

7. Where, following an amalgamation or annexation, the whole territory of a local municipality ceases to be subject to the jurisdiction of a municipal body responsible for assessment and becomes subject to jurisdiction of another body, the conditions of the transfer shall be determined by mutual agreement or, failing agreement and at the request of one of the bodies, by the Commission.

1979, c. 72, s. 7; 1991, c. 32, s. 8.

8. The expenses incurred under section 4 or 5 by a community or regional county municipality with regard to several local municipalities shall be apportioned among them in the manner provided in the Act governing them in such matter, according to the criterion it determines by by-law, which may vary according to the nature of the expenditures.

Failing such a by-law, the expenses shall be apportioned among the local municipalities in relation to their respective standardized real estate values, within the meaning of section 261.1, or their respective fiscal potentials, within the meaning of section 261.5, depending on whether the expenditures are those of a regional county municipality or of a community.

1979, c. 72, s. 8; 1988, c. 19, s. 256; 1991, c. 32, s. 8.

9. (Replaced).

1979, c. 72, s. 9; 1991, c. 32, s. 8.

10. (Replaced).

1979, c. 72, s. 10; 1988, c. 76, s. 15; 1991, c. 32, s. 8.

11. (Replaced).

1979, c. 72, s. 11; 1986, c. 34, s. 2; 1988, c. 76, s. 16; 1991, c. 32, s. 8.

12. (Replaced).

1979, c. 72, s. 12; 1991, c. 32, s. 8.

13. (Replaced).

1979, c. 72, s. 13; 1991, c. 32, s. 8.

CHAPTER III PREPARATION OF THE ROLL

14. Every municipal body responsible for assessment shall cause its real estate assessment roll or, as the case may be, that of each local municipality in which it has jurisdiction to be drawn up by its assessor every three years and for three consecutive municipal fiscal years.

1979, c. 72, s. 14; 1988, c. 76, s. 17; 1991, c. 32, s. 9.

14.1. Where a local municipality decides to establish a roll of rental values, it, or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the roll of rental values to be drawn up unless it received, before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply, an authenticated copy of the resolution by which the municipality decides to establish such a roll. The body may cause the roll to be drawn up even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed. In a resolution to repeal, the municipality may provide that its roll then in force shall cease to apply for any subsequent fiscal year.

Where a local municipality decides to establish a roll of rental values in order to exercise the power granted to it by a special Act to impose, on the basis of the rental value of an immovable, a tax other than the business tax, a compensation, a tariff or an assessment of the members of an initiatives and development association for commercial districts, the municipality or, as the case may be, the municipal body responsible for assessment having jurisdiction in its regard shall cause the roll to be drawn up by its assessor for the same fiscal years for which the real estate assessment roll of the municipality applies. For the purposes of Chapters V.1, VII to XI and XV, Division IV.3 of Chapter XVIII and Chapter XIX, with the exception of paragraph 2 of section 262, every immovable the rental value of which is used as the basis for imposing the tax, the compensation, the tariff or the assessment referred to in this paragraph and the person who is the debtor thereof in respect of that immovable shall be deemed to be a place of business and the occupant thereof, respectively, subject to any inconsistent provision of the special Act. The second and third paragraphs apply to the resolution by which the municipality makes a decision under this paragraph.

1991, c. 32, s. 9; 1992, c. 53, s. 1; 1993, c. 43, s. 1.

CHAPTER III.1 POWERS AND OBLIGATIONS OF THE ASSESSOR

1991, c. 32, s. 9; 1998, c. 43, s. 1.

15. The assessor or his representative may, in the performance of his duties, visit and examine any property situated in the territory of the local municipality, between 8:00 a.m. and 9:00 p.m. from Monday to Saturday, except on holidays.

He must carry an identification card bearing his photograph issued or certified by the clerk of the municipal body responsible for assessment, and must show it on request.

1979, c. 72, s. 15; 1991, c. 32, s. 10; 1994, c. 30, s. 2.

16. Every owner or occupant who refuses access to any property to the assessor or his representative acting by virtue of section 15, or hinders him, without legitimate reason, is guilty of an offence and is liable to a fine of not less than $100 and not more than $50,000.

1979, c. 72, s. 16; 1990, c. 4, s. 424; 1991, c. 32, s. 11.

17. (Repealed).

1979, c. 72, s. 17; 1991, c. 32, s. 12.

18. Every owner or occupant of a property or his mandatary must produce or make available to the assessor or his representative, any information respecting the property that he requires for the performance of his duties, according as he requests him to produce it by means of a questionnaire or otherwise, or to make it available.

Every owner of a parcel of land or his mandatary must, in the same manner, where there is property on the parcel of land that must be entered on the roll in the name of its owner under Chapter V, produce or make available to the assessor or his representative any information respecting the owner of the property that he requires for the performance of his duties.

If the owner or occupant or his mandatary refuses, without valid reason, to produce or make available the information mentioned in the first and second paragraphs in compliance with the request of the assessor or his representative, or produces or makes available false information, he is guilty of an offence and liable to the fine prescribed in section 16.

1979, c. 72, s. 18; 1983, c. 57, s. 109; 1990, c. 4, s. 425; 1991, c. 32, s. 13; 1998, c. 31, s. 97.

18.1. Before 1 September of the second fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, the assessor must give notice by registered mail to the owner of any immovable to which a regulation under paragraph 10 of section 262 applies, stating

(1)  that the immovable mentioned in the notice is an immovable to which the regulation applies;

(2)  the method of assessment prescribed by the regulation;

(3)  the tenor of sections 18.2 to 18.5.

Failing such notification, the method of assessment prescribed by the regulation is not mandatory.

1998, c. 43, s. 2.

18.2. Before 1 January of the first fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, the assessor must communicate by registered mail to the owner to whom the notice under section 18.1 was given,

(1)  the cost new of the structures that are part of the immovable, which the assessor determines in accordance with the regulation under paragraph 10 of section 262;

(2)  the depreciation the assessor subtracts from that cost new.

The notice must break down the depreciation by specifying, where applicable, any amount resulting from physical deterioration, functional obsolescence or economic obsolescence. It must also state the quantification method used to determine each amount.

1998, c. 43, s. 2.

18.3. In the case of disagreement concerning information communicated by the assessor pursuant to section 18.2, the owner must, before 1 June of the first fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, communicate by registered mail to the assessor the information that is required under section 18.2 and that the owner wishes to have acknowledged.

1998, c. 43, s. 2.

18.4. Unless the owner has notified disagreement in accordance with section 18.3, only the information communicated by the assessor pursuant to section 18.2 shall be used for the purpose of determining the value of the structures that are part of an immovable in respect of which the method of assessment prescribed by a regulation under paragraph 10 of section 262 is mandatory.

Where the owner has notified disagreement in accordance with section 18.3, the following rules apply for the purpose of determining the value of the structures:

(1)  the assessor cannot determine a cost new greater than the cost new that was communicated or subtract an amount less than the amount specified in the breakdown communicated under section 18.2;

(2)  the owner cannot have acknowledged a cost new that is less than the cost new communicated or an amount greater than the amount specified in the breakdown.

The first and second paragraphs do not apply where, after the communication required under section 18.2 and referred to in the first paragraph, an event referred to in the second paragraph of section 46 occurs.

1998, c. 43, s. 2.

18.5. Before the deposit of the real estate assessment roll, the assessor must meet the owner to whom notice was given pursuant to section 18.1, or the owner’s mandatary, where a request to that effect is made by the owner to the assessor by registered mail before 1 June of the first fiscal year that precedes the first of the fiscal years for which the roll is drawn up.

1998, c. 43, s. 2.

CHAPTER IV ASSESSOR

19. Every municipal body responsible for assessment whose assessor is an officer may appoint a deputy having the powers and obligations of the assessor in case of his absence or inability or refusal to act, or vacancy in the office.

1979, c. 72, s. 19; 1991, c. 32, s. 14.

20. Sections 71, 72 and 73.1 of the Cities and Towns Act (chapter C-19) apply to every assessor who is an officer of the body, subject to section 27.

1979, c. 72, s. 20; 1985, c. 27, s. 88; 1991, c. 32, s. 15.

21. If the assessor of the body is a partnership or a corporation, that partnership or corporation shall exercise its functions through such of its partners, directors or employees as may be designated by it from among those who meet the requirement provided in section 22.

1979, c. 72, s. 21; 1991, c. 32, s. 16.

22. No natural person may be the assessor of a body, nor be his deputy, unless

(1)  he holds a permit from the Commission, issued before 23 December 1988, authorizing him to act as an assessor for the purposes of this Act, or

(2)  he became a member of the order after 1 January 1976.

1979, c. 72, s. 22; 1988, c. 76, s. 18; 1991, c. 32, s. 17; 1994, c. 40, s. 457.

23. For the purposes of sections 22, 24 and 26, the word “order” means the Ordre professionnel des évaluateurs agréés du Québec established pursuant to the Professional Code (chapter C-26).

1979, c. 72, s. 23; 1994, c. 40, s. 457.

24. The Commission, after consulting the order, shall establish the criteria by which it will issue the permit contemplated in section 22.

The criteria require Government approval.

If the criteria are approved, the Minister shall publish them in the Gazette officielle du Québec , and they come into force ten days after this publication.

1979, c. 72, s. 24; 1994, c. 40, s. 457.

25. The Commission, after inquiry, may revoke any permit issued by it.

Before revoking a permit, the Commission must notify the assessor in writing as prescribed by section 5 of the Act respecting administrative justice (chapter J-3) and allow the assessor at least 10 days to present observations.

The decision must be made and communicated in writing.

Within 30 days of receipt of the decision, the assessor may apply to the Commission for a review of the decision. The Commission may then, for cause and after giving the assessor the opportunity to present observations, maintain or review its decision.

1979, c. 72, s. 25; 1997, c. 43, s. 258.

26. The Commission shall notify the order whenever it issues or revokes a permit.

The order shall notify the Commission of every decision to withdraw a person’s right to act as an assessor.

1979, c. 72, s. 26; 1994, c. 40, s. 457.

27. If the assessor is an officer of the municipal body responsible for assessment, the revocation of his permit or the definitive forfeiture of his right to act as an assessor for the purposes of this Act entails his dismissal.

The assessor has no appeal to the Commission from dismissal under this section.

1979, c. 72, s. 27; 1991, c. 32, s. 18.

28. If the assessor is not an officer of the body and is a natural person, the revocation of his permit or the forfeiture of his right to act as an assessor for the purposes of this Act terminates his contract with the body.

Where the right of an assessor to act as an assessor is only suspended, the body may terminate his contract if it considers that the assessor is no longer able to fulfil his obligations under that contract.

1979, c. 72, s. 28; 1991, c. 32, s. 19.

29. If the assessor of the body is a partnership or a corporation and the permit of the partner, director or employee designated under section 21 is revoked or his right to act as an assessor, for the purposes of this Act, is withdrawn, the contract between the body and the partnership or corporation may remain binding if another partner, director or employee then meets the requirements provided in section 22 and is designated in accordance with section 21.

1979, c. 72, s. 29; 1991, c. 32, s. 20.

30. Before assuming office, the assessor of the body shall undertake under oath or by solemn affirmation before the clerk of the body to perform his duties impartially and according to law.

If the assessor is a partnership or a corporation, the undertaking shall be entered into on its behalf by the partner, director or employee designated under section 21.

1979, c. 72, s. 30; 1991, c. 32, s. 21.

CHAPTER V CONTENTS OF THE REAL ESTATE ASSESSMENT ROLL

1991, c. 32, s. 22.

DIVISION I UNITS OF ASSESSMENT

§ 1 . — General rule

31. Subject to Division IV, the immovables situated in the territory of a local municipality shall be entered on the real estate assessment roll.

For the purposes of this chapter, the word “roll” means the real estate assessment roll.

1979, c. 72, s. 31; 1991, c. 32, s. 23.

32. A building must be entered on the roll if it is substantially completed or substantially occupied for the purposes of its initial destination or of a new destination or if two years have elapsed from the beginning of the work. However, such time ceases to run in cases of irresistible force.

1979, c. 72, s. 32; 1988, c. 76, s. 19.

33. Immovables must be entered on the roll by units of assessment.

1979, c. 72, s. 33.

34. A unit of assessment consists of the greatest possible aggregate of immovables that meets the following requirements:

(1)  the parcel of land or the group of parcels of land is owned by the same owner, or the same group of owners in undivided ownership;

(2)  the parcels of land are contiguous or would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network;

(3)  if the immovables are in use, they are used for a single primary purpose; and

(4)  the immovables can normally and in the short term be transferred only as one whole and not in parts, taking into account the most probable use that may be made of them.

Where the parcel of land or group of parcels of land is not to be entered on the roll, the requirements prescribed in subparagraphs 1 and 2 of the first paragraph are met if the immovables other than the parcel of land or group of parcels of land are owned by the same owner or the same group of owners in undivided ownership and if the immovables are situated on parcels of land that are contiguous or that would be contiguous if they were not separated by a watercourse, a thoroughfare or a public utility network.

1979, c. 72, s. 34; 1980, c. 34, s. 12.

35. A unit of assessment must be entered on the roll in the name of the owner of the parcel of land.

However, where the parcel of land belongs to a public body and a building owned by another person is situated thereon, the unit of assessment must be entered on the roll in the name of the owner of that building.

Where the unit of assessment does not include a parcel of land, it is entered in the name of the owner of the immoveables which comprise it.

1979, c. 72, s. 35; 1980, c. 34, s. 13.

36. If the owner in the name of whom a unit of assessment must be entered is unknown, the assessor shall make a mention of it in the roll.

If the owner is deceased and the transmission owing to death is not registered in the registry office, the unit of assessment must be entered on the roll in the name of the estate of the deceased owner.

1979, c. 72, s. 36.

36.1. The assessor shall, at least every nine years, verify the accuracy of the data in his possession concerning each unit of assessment.

1988, c. 76, s. 20.

§ 2 . — Railways

37. Any person who operates a railway may propose a division into units of assessment of the immovables owned by him that are situated in the territory of a local municipality. For that purpose, that person shall file in the office of the clerk of the local municipality, before 1 March preceding the deposit of the roll, a written application describing the proposed units of assessment and indicating the reasons in support of the proposal.

If the municipality does not have jurisdiction in matters of assessment, its clerk shall transmit the application to the clerk of the municipal body responsible for assessment.

If he considers it advisable, the assessor may establish the units of assessment proposed in the application, notwithstanding section 34.

1979, c. 72, s. 37; 1991, c. 32, s. 24.

§ 3 . — Vertically divided immovables

38. If an immovable is divided vertically or into several parts which do not belong to the same owner, under a deed registered in the registry office, each part under separate ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.

A building situated mainly in a part of an immovable contemplated in the first paragraph forms part of the same unit of assessment as that part.

1979, c. 72, s. 38.

39. If an immovable is subject to a surface right under a deed registered in the registry office, that part of the immovable situated under the site of the surface right constitutes a separate unit of assessment and must be entered as such on the roll in the name of the owner of that part, and that part of the immovable which constitutes the surface right and that part situated above it constitute a separate unit of assessment and must be entered as such on the roll in the name of the superficiary.

The second paragraph of section 38 applies, with the necessary modifications, to the case provided for in this section.

1979, c. 72, s. 39.

§ 4 . — Immovable that was a trailer

40. Property that was a trailer before becoming an immovable, if it is not owned by the owner of the land on which it is located, constitutes, together with the other immovables situated on the site, a separate unit of assessment entered on the roll in the name of its owner.

1979, c. 72, s. 40; 1997, c. 93, s. 115; 1998, c. 31, s. 98.

§ 5 . — Co-ownership

41. If an immovable is the subject of a declaration of co-ownership pursuant to article 441l of the Civil Code of Lower Canada, each of its portions under divided ownership constitutes a separate unit of assessment and must be entered as such on the roll in the name of its owner.

The share of a coproprietor in the common portions of the immovable is part of the unit of assessment constituted by his exclusive portion of the immovable.

1979, c. 72, s. 41.

DIVISION II VALUE OF THE IMMOVABLES ENTERED ON THE ROLL

§ 1 . — General rule

42. The roll must indicate the value of each unit of assessment, on the basis of its actual value.

The values entered on the roll of a local municipality must, on the whole, tend to represent the same proportion of the actual value of the units of assessment.

No motion or action to quash or set aside the roll or any entries on the roll may be brought on the ground of a contravention of the second paragraph.

1979, c. 72, s. 42; 1983, c. 57, s. 110; 1991, c. 32, s. 160.

43. The actual value of a unit of assessment is its exchange value in the free and open market, that is, the price most likely to be paid at a sale by agreement made in the following conditions:

(1)  the vendor and the purchaser are willing, respectively, to sell and to purchase the unit of assessment, and they are not compelled to do so; and

(2)  the vendor and the purchaser are reasonably informed of the condition of the unit of assessment, of the use that can most likely be made of it and of conditions in the real estate market.

1979, c. 72, s. 43.

44. The most likely sale price of a unit of assessment that is not likely to be the subject of a sale by agreement is established by taking into account the price that its owner would be justified in paying and demanding if he were both purchaser and vendor, in the conditions set forth in section 43.

1979, c. 72, s. 44.

45. To establish the actual value of a unit of assessment, particular account must be taken of the incidence that the realization of the benefits or losses it may bring, considered objectively, may have on its most likely sale price.

1979, c. 72, s. 45.

45.1. For the purposes of sections 43 to 45, the vendor is deemed to hold all the rights of the lessee in respect of the unit of assessment.

1992, c. 53, s. 2.

46. For the purposes of establishing the actual value used as a basis for the value entered on the roll, the condition of the unit of assessment on 1 July of the second fiscal year preceding the first of the fiscal years for which the roll is made, the real estate market conditions on that date and the most likely use made of the unit on that date are taken into account.

However, where an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174 occurs after the date determined under the first paragraph, the condition of the unit of assessment taken into account is the condition existing immediately after the event, regardless of any change in the condition of the unit since the date determined under the first paragraph, arising from a cause other than an event referred to in the abovementioned paragraphs. The most likely use taken into account in such a case is the use inferred from the condition of the unit.

The condition of a unit includes, in addition to its physical condition, its economic and legal situation, subject to section 45.1, as well as its physical surroundings.

Where the unit for which an actual value is being established does not correspond to any unit on the roll in force on the applicable date under the first or second paragraph, the immovables that existed on that date and that form part of the unit for which the actual value is being established are deemed to have constituted the corresponding unit on that date.

For the purposes of determining market conditions on the date contemplated in the first paragraph, the information relating to transfers of ownership that have occurred before and after that date, may, in particular, be taken into account.

1979, c. 72, s. 46; 1988, c. 76, s. 21; 1991, c. 32, s. 25; 1994, c. 30, s. 3; 1996, c. 67, s. 1.

46.1. The assessor shall, in drawing up a roll, equilibrate the values entered on the roll.

However, in the case of a local municipality having a population of less than 5,000 inhabitants, the assessor is dispensed from such obligation if the roll in force is the result of an equilibration.

The equilibration made in preparing a new roll shall consist in adjusting all or some of the values entered on the roll in force in order to eliminate as much as possible the differences between the proportions of the actual value represented by the values entered on the roll.

1988, c. 76, s. 22; 1991, c. 32, s. 26.

§ 2 . — Railways

47. The value entered on the roll of the land forming the road bed of the railway of a railway company, except the road bed of a railway situated in a yard or building, is determined in conformity with section 48.

The road bed includes the ditches and embankments laid out on each side of the railway for the purposes of the railway.

1979, c. 72, s. 47; 1986, c. 34, s. 3; 1993, c. 43, s. 2.

48. The value entered on the roll of any land contemplated in section 47 is established by multiplying the area of the land by the rate obtained by dividing the total assessment of the other parcels of land entered on the roll on the date of deposit of the roll by the total area of the territory of the local municipality on that date.

1979, c. 72, s. 48; 1986, c. 34, s. 4; 1991, c. 32, s. 160.

49. (Replaced).

1979, c. 72, s. 49; 1986, c. 34, s. 4.

50. (Replaced).

1979, c. 72, s. 50; 1986, c. 34, s. 4.

51. (Replaced).

1979, c. 72, s. 51; 1986, c. 34, s. 4.

52. (Replaced).

1979, c. 72, s. 52; 1986, c. 34, s. 4.

53. (Replaced).

1979, c. 72, s. 53; 1986, c. 34, s. 4.

54. (Replaced).

1979, c. 72, s. 54; 1986, c. 34, s. 4.

DIVISION III OTHER PARTICULARS

55. Whenever the law provides that only part of the value of an immoveable is taxable or that it is exempt from real estate taxes, the roll must state the taxable value of the immoveable or the fact that it is exempt, as the case may be.

All information entered pursuant to this section must be accompanied with a reference to its legislative source.

1979, c. 72, s. 55; 1994, c. 30, s. 4.

56. The roll shall identify every unit of assessment which is an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).

Where applicable, it shall indicate that the unit is situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

1979, c. 72, s. 56; 1991, c. 29, s. 11; 1996, c. 26, s. 85.

57. The roll must identify every unit of assessment that may be subject to the surtax on vacant land, whether serviced or not, provided for by section 486 of the Cities and Towns Act (chapter C-19) or by article 990 of the Municipal Code (chapter C-27.1), if the local municipality adopts a resolution to that effect.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be deemed to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by a municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

1979, c. 72, s. 57; 1980, c. 34, s. 14; 1982, c. 63, s. 192; 1991, c. 32, s. 27; 1993, c. 78, s. 1.

57.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23 and, where applicable, specify that the third paragraph of section 244.13 or 244.25 applies to the unit or indicate to which of the categories defined by regulation of the Minister under paragraph 10 of section 263 the unit belongs.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax or tax must be paid in accordance with the first paragraph of section 208 or in respect of which an amount must be paid in lieu of the surtax or tax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, is deemed to be a unit of assessment that may be subject to the surtax or tax referred to in the said paragraph.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5.

57.2. The roll of a local municipality whose territory is included in that of a community must contain the entries referred to in section 57.1.

1993, c. 78, s. 2.

57.3. The roll of a local municipality whose territory is outside the territory of a community but within the territory of a public transit authority and which is required to pay an aliquot share of the expenditures of the public transit authority on the basis of its fiscal potential within the meaning of section 261.6 or 261.7, or on another basis of apportionment that includes the fiscal potential or that is otherwise established from the entries referred to in section 57.1, shall include the entries referred to in section 57.1.

For the purposes of the first paragraph,

(1)  the expression “public transit authority” means the Société de transport de la Communauté urbaine de Montréal, the Société de transport de la rive sud de Montréal, the Société de transport de l’Outaouais, the Société de transport de la Communauté urbaine de Québec and every intermunicipal transit corporation constituted under the Act respecting municipal and intermunicipal transit corporations (chapter C-70);

(2)  the rules for apportioning the expenditures of the public transit authority for the fiscal year preceding the first fiscal year for which the roll is made shall be taken into consideration, subject to either of the following paragraphs:

(a)  where the expenditures for that preceding fiscal year are apportioned on the basis of the fiscal potential or on the other basis of apportionment referred to in the first paragraph, the roll need not contain the entries referred to in section 57.1 if the public transit authority adopts a resolution stating that such entries will not be required for the purpose of apportioning its expenditures for the fiscal years for which the roll is made, and if it sends an authenticated copy of the resolution to the municipal body responsible for assessment before the deposit of the roll;

(b)  where the expenditures for the preceding fiscal year are not apportioned on the basis of the fiscal potential or on the other basis of apportionment referred to in the first paragraph, the roll must contain the entries referred to in section 57.1 if the public transit authority adopts a resolution to that effect and sends an authenticated copy thereof to the municipal body responsible for assessment before 1 April of such preceding fiscal year; the latter may cause the entries to be made even if the copy is received after the expiry of the time limit.

1993, c. 78, s. 2.

58. The roll must indicate the area of the land forming part of a unit of assessment.

The area of the land is established according to the indication in the cadastre.

If the area is not indicated in the cadastre or if there is a discrepancy between the cadastre and the title-deed to the land, the area is established according to the title-deed.

However, if the area actually occupied differs from that indicated in the cadastre or title-deed, the area actually occupied prevails.

The area of any land established under this section is valid only for the purposes of its assessment under this Act, and the measurements necessary for that purpose are not subject to the requirements of the Act respecting land survey (chapter A-22).

1979, c. 72, s. 58.

59. (Repealed).

1979, c. 72, s. 59; 1997, c. 96, s. 184.

60. (Repealed).

1979, c. 72, s. 60; 1980, c. 16, s. 91; 1987, c. 57, s. 799.

60.1. (Repealed).

1980, c. 16, s. 91; 1987, c. 57, s. 799.

61. Where a provision of this Act applies to only part of a unit of assessment, the roll must indicate what fraction of the value of that unit of assessment relates to that part, separately indicate the information required by this Act and pertaining to that part which differs from that pertaining to the remainder of the unit of assessment, and delimit that part.

However, in the case of the immovables forming a unit of assessment subject to the fifth paragraph of section 244.11 or 244.23, the roll shall make no distinction between the non-residential or residential immovables subject to the first paragraph of the said section and residential immovables not subject to the said paragraph.

1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6.

62. The roll must contain any other particular required by the regulation made pursuant to paragraph 1 of section 263.

1979, c. 72, s. 62.

DIVISION IV IMMOVABLES NOT ENTERED ON THE ROLL

63. If owned, administered or managed by a public body, the following immoveables are not to be entered on the roll:

(1)  public roads and the works forming part thereof;

(2)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;

(3)  land forming the object of a claim or of timber limits, township reserves, forests in the public domain, special forest reserves or experimental or demonstration forests;

(4)  any structure erected on an immoveable contemplated in subparagraph 3;

(5)  waterworks or sewer systems, and plants or equipment for water or garbage treatment;

(6)  a mass transit network known as the “metro” and contemplated in Division V of Title II of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2).

However, the following must be entered on the roll:

(1)  the land forming the site of an immoveable contemplated in the first paragraph, except that contemplated in subparagraph 1, 3 or 6 of the first paragraph;

(2)  any structure contemplated in the first paragraph intended to lodge persons, shelter animals or store things, except that contemplated in subparagraph 4 of the first paragraph.

Notwithstanding the second paragraph, the land forming the bed of a public throughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.

1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30.

64. An immovable contemplated in the first paragraph of section 63 must be entered on the roll if it is occupied by a person other than a public body. That person is deemed to be the owner of the immovable.

The first paragraph does not apply in the case where the immovable thus occupied is contemplated in subparagraph 3 or 4 of the first paragraph of section 63.

Where land constitutes both the road bed of the railway of a railway company and the bed of a public road or of works forming part thereof that is under the administration or management of a public body, the land is considered to be the latter and is deemed to be neither occupied nor used by the railway company. Section 47 does not apply to such land.

1979, c. 72, s. 64; 1993, c. 43, s. 4.

65. The following immovables are not to be entered on the roll:

(1)  machines, apparatus and their accessories, other than those of an oil refinery, which are used or intended for purposes of industrial production or agricultural operations;

(2)  mobile equipment mainly used for industrial or transport purposes, or intended for that use;

(3)  a mineral substance in natural deposit of such size, composition and in such location as to allow reasonable hope of extracting therefrom, at present or in the future, products which may be sold at a profit;

(4)  galeries, shafts, excavations, tunnels, or the equipment of underground or open mines;

(5)  reserves of raw materials in peat-bogs, quarries and sandpits;

(6)  a railway, including a railway situated in a yard or building where the undertaking is VIA Rail Canada Inc., the Canadian National Railway Company (C.N.) or Canadian Pacific Limited (C.P. Rail), bridge, tunnel, fence or other works forming part thereof, intended for the operation of a railway undertaking, except the land forming the bed of such an immovable and a structure intended to lodge persons, shelter animals or store things;

(7)  a dam, embankment, a flume or other works intended for driving timber or for conveying timber to a mill or a wood processing plant;

(8)  an access road to forest or mining operations.

In addition to land and land development works, subparagraph 1 of the first paragraph does not apply

(1)  to structures intended to lodge persons, shelter animals or store things;

(2)  to concrete foundations supporting or intended to support property;

(3)  to an immovable mainly used or mainly intended to ensure the usefulness of another immovable that must be entered on the roll.

A mechanical or electrical system integrated into a structure intended to lodge persons, shelter animals or store things does not form part of that structure and may be subject, as the case may be, to subparagraph 1 of the first paragraph or to subparagraph 3 of the second paragraph.

Where only part of an immovable falls within the scope of subparagraph 1 of the first paragraph, section 2 does not apply; in such a case, the whole immovable is excluded from the roll, if it falls mainly within the scope of such subparagraph; if not, the whole immovable is entered on the roll.

1979, c. 72, s. 65; 1980, c. 11, s. 130; 1987, c. 64, s. 336; 1991, c. 29, s. 12; 1991, c. 32, s. 31; 1993, c. 43, s. 5; 1993, c. 78, s. 4; 1998, c. 31, s. 99.

65.1. Immovables situated within the battery limits of an oil refinery, with the exception of the land, land development works, structures intended to lodge persons, shelter animals or store things and sites in or on which property is or will be located shall not be entered on the roll.

1991, c. 32, s. 32.

66. The immovables forming part of a system of gas distribution to Québec consumers are not to be entered on the roll.

Any structure forming part of the system which is used or intended to be used to lodge persons, shelter animals or store things is, however, to be entered on the roll.

The second paragraph does not apply to an underground gallery, an access shaft or a gas storage installation. It does not apply, either, to a conduit and its accessories, except a conduit designed for pressures of 7,000 kilopascals or more.

Where the land which forms the site of one element of the system belongs to a person other than the person who operates the system, its value is reduced in proportion to the right held by the operator of the system. The value of that right is not added to the value of the immovables of the person who operates the system.

The first four paragraphs do not apply in respect of a system of gas distribution where the link between the structures forming part of the system and the immovables of consumers is effected essentially by means of vehicle transport.

1979, c. 72, s. 66; 1980, c. 34, s. 15; 1995, c. 73, s. 1; 1997, c. 93, s. 116.

67. The structures forming part of a telecommunications system other than a television, radio or wireless telecommunication system are not to be entered on the roll.

The second and fourth paragraphs of section 66 apply, with the necessary modifications, to the case provided for in this section.

However, conduits, underground galleries, access shafts or other structures that exclusively house apparatus or installations, together with their accessories, actually used in the operation of the system, except a switching station, are not to be entered on the roll.

1979, c. 72, s. 67; 1980, c. 11, s. 131; 1980, c. 34, s. 16; 1997, c. 92, s. 20.

68. Structures forming part of a system of production, transmission or distribution of electric power and any accessory works are not to be entered on the roll.

Dams and power plants and any accessory works are not to be entered on the roll.

A structure that is part of a transformer or distributing station, consisting of foundations, exterior walls and a roof, and the land subjacent to the structure, are to be entered on the roll.

Thoroughfares, fences or landscape development works are not to be entered on the roll if they are accessory to a structure that is part of the system.

Access shafts, underground galleries, reservoirs and any accessory works, if they are part of the system, are not to be entered on the roll, notwithstanding the third paragraph.

The fourth paragraph of section 66 applies to the case provided for in this section.

Any structure used to produce electric power supplied to a person who operates a system referred to in this section is deemed to be a part of that system, and the person who operates the structure is deemed to operate such a system.

1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4.

68.1. A movable thing attached for a permanency to an immovable by nature contemplated in paragraph 1, 1.2, 2.1, 13, 14, 15, 16 or 17 of section 204 is entered on the roll only in the proportion in which it is used to provide a service to the immovable by nature.

1986, c. 34, s. 5.

DIVISION V SCHEDULE TO THE ROLL

1991, c. 32, s. 33.

69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises for which the Commission, in accordance with section 236.1, has recognized the activity carried on by that person. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E-15.1).

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, which is intended to be the subject of such a lease, which is occupied exclusively by the owner or is intended to be so occupied by him, and is either a non-residential immovable other than an immovable included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or a residential immovable subject to the first paragraph of section 244.11, constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be deemed to be a taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act, the aggregate of the parts intended for lodging constitutes separate premises.

The roll of a local municipality without a resolution in force adopted pursuant to the first paragraph shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. However, a municipality may adopt a resolution to prescribe that its roll contain no abridged schedule; such a resolution shall have effect only with respect to the first roll coming into force after the adoption of the resolution; in such a case, the municipality shall not, for the purposes of the fiscal years to which that roll applies, impose the surtax on non-residential immovables which is provided for in section 244.11; in the case where a municipality does not have jurisdiction in matters of assessment, its clerk shall send an authenticated copy of the resolution, before 1 April of the fiscal year preceding the first fiscal year for which the said roll applies, to the municipal body responsible for assessment.

The third and fourth paragraphs of section 57.1 apply, adapted as required, to the resolution provided for in the first paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5.

CHAPTER V.1 CONTENTS OF THE ROLL OF RENTAL VALUES

1991, c. 32, s. 33.

DIVISION I PLACES OF BUSINESS

1991, c. 32, s. 33.

69.1. Every place of business situated in the territory of a local municipality shall be entered on the roll of rental values of the municipality.

1991, c. 32, s. 33.

69.2. Every unit of assessment which must be entered on the real estate assessment roll in which a person carries on an activity mentioned in section 232 and by reason of which the person may be required to pay the business tax referred to in the said section, or by reason of which a sum in lieu of such tax must be paid either by the Government in accordance with the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries, is a place of business.

However, where such an activity is carried on in a part of the unit forming the object of a lease, or in several parts forming the objects of separate leases, each part constitutes a place of business distinct from the remainder of the unit.

A unit made up solely of the road bed of a railway to which section 47 applies is not a place of business. Notwithstanding section 2, this paragraph applies only to a whole unit.

1991, c. 32, s. 33; 1993, c. 43, s. 6.

69.3. Each place of business shall be entered in the name of the person who carries on the activity referred to in section 69.2.

1991, c. 32, s. 33.

69.4. The assessor must, at least once every three years, verify the accuracy of the information in his possession concerning each place of business.

However, in the case of a local municipality having a population of less than 5 000 inhabitants, he shall do so at least once every six years.

1991, c. 32, s. 33.

DIVISION II RENTAL VALUE OF PLACES OF BUSINESS

1991, c. 32, s. 33.

69.5. The roll shall indicate the rental value of each place of business.

The rental value shall be established on the basis of the gross annual rent that would most likely be obtained under a lease renewable from year to year, according to market conditions, including real estate taxes or sums in lieu thereof and the operating expenses of the unit of assessment or, as the case may be, of that part of the unit represented by the place of business and excluding the price or value of services other than those relating to the immovable.

1991, c. 32, s. 33.

69.6. Sections 42 to 46.1 apply to the roll of rental values, subject to the following adaptations:

(1)  “roll” means the roll of rental values;

(2)  “value” means the rental value;

(3)  “unit of assessment” means the place of business;

(4)  “exchange value” means the rental value defined in the second paragraph of section 69.5;

(5)  “price” and “sale price” mean the annual rent;

(6)  “sale” and “transfer of ownership” mean a lease renewable from year to year;

(7)  “vendor” means the lessor;

(8)  “purchaser” means the lessee;

(9)  “sell” means to lease;

(10)  “purchase” means to rent;

(11)  in section 46, the reference to paragraphs 6 to 8, 12, 12.1, 18 and 19 of section 174 is a reference to paragraph 6 of section 174.2.

1991, c. 32, s. 33; 1994, c. 30, s. 7; 1996, c. 67, s. 2.

DIVISION III OTHER PARTICULARS

1991, c. 32, s. 33.

69.7. The roll of rental values shall identify each place of business in respect of which a sum in lieu of the business tax must be paid, either by the Government under the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries.

For the purposes of any provision of an Act or a statutory instrument, such a place of business and its rental value shall be considered as being non-taxable, subject to the second paragraph of section 253.34.

1991, c. 32, s. 33.

69.7.1. The roll of rental values shall indicate, where applicable, that a place of business is subject to the third paragraph of section 232.

1993, c. 43, s. 7.

69.8. The roll of rental values shall contain any other particular required by a regulation made under paragraph 1 of section 263.

1991, c. 32, s. 33.

CHAPTER VI DEPOSIT AND COMING INTO FORCE OF THE ROLL

70. The assessor shall sign the roll and, on or after 15 August preceding the first fiscal year for which the roll is made but not later than the following 15 September, he shall deposit it at the office of the clerk of the local municipality. If, at the time of the deposit of the roll, no unit of assessment identified in accordance with section 57.1 includes separate premises of which the owner or occupant is a person entitled to a subsidy under section 244.20 which are required to be entered on the abridged schedule appended to the roll pursuant to the fourth paragraph of section 69, a blank abridged schedule shall be deposited.

If the assessor is a partnership or a corporation, its representative designated under section 21 shall sign the roll.

1979, c. 72, s. 70; 1988, c. 76, s. 23; 1991, c. 32, s. 34; 1992, c. 53, s. 4.

71. On sufficient proof furnished by the municipal body responsible for assessment, that the roll cannot be deposited before 16 September preceding the first fiscal year for which it is made, the Minister may allow it to be deposited on such later date as he may determine, but this must not be later than the ensuing 1 November.

1979, c. 72, s. 71; 1983, c. 57, s. 111; 1988, c. 76, s. 24; 1991, c. 32, s. 35.

72. If the roll is not deposited in accordance with section 70 or 71, the roll in force on 31 December preceding the first fiscal year for which the new roll should have been made shall become the roll of the local municipality for that fiscal year.

In such a case, the assessor is required to draw up a new roll for the next two fiscal years and deposit it in accordance with section 70 or 71.

If the roll referred to in the second paragraph is not so deposited, the first paragraph again applies and the assessor is required to draw up a new roll for the last fiscal year in the three-year cycle and deposit it in accordance with section 70 or 71.

If the roll referred to in the third paragraph is not thus deposited, the roll in force on 31 December preceding the fiscal year for which the new roll should have been made shall become the roll of the municipality for that fiscal year.

1979, c. 72, s. 72; 1988, c. 76, s. 25; 1991, c. 32, s. 36.

72.1. The following fiscal years shall be deemed to be the third year of application of a roll:

(1)  every fiscal year for which a roll applies which is in addition to those for which it was made in accordance with section 14, 14.1 or 183;

(2)  the second fiscal year for which a roll made under the second paragraph of section 72 applies;

(3)  the fiscal year for which a roll made under the third paragraph of section 72 applies.

1988, c. 76, s. 26; 1991, c. 32, s. 36.

73. Within fifteen days after the roll has been deposited, the clerk of the local municipality shall give notice that the roll has been deposited in his office and that any person may examine it there.

1979, c. 72, s. 73; 1987, c. 68, s. 77; 1991, c. 32, s. 160.

74. The notice provided for in section 73 must also mention the period during which an application for review under Division I of Chapter X may be filed in respect of the roll, the place where the application must be filed and the manner for filing.

1979, c. 72, s. 74; 1982, c. 63, s. 193; 1988, c. 76, s. 27; 1996, c. 67, s. 3.

74.1. During the three months preceding the beginning of each of the second and third fiscal years to which a roll applies, the clerk of the local municipality shall give a notice that mentions the period during which an application for review under Division I of Chapter X, on the ground that the assessor did not make an alteration to the roll that he ought to have made pursuant to section 174 or 174.2, may be filed in respect of the roll, the place where the application must be filed and the manner for filing.

Notwithstanding paragraph 3 of section 72.1, the first paragraph of this section does not apply in cases where the roll applies to only one fiscal year.

1988, c. 76, s. 28; 1991, c. 32, s. 37; 1996, c. 67, s. 4.

75. The clerk of the local municipality shall post up in his office the notice provided for by section 73 or 74.1 and publish it in a newspaper circulated in the territory of the municipality.

1979, c. 72, s. 75; 1988, c. 76, s. 29; 1991, c. 32, s. 160.

76. The roll comes into force at the beginning of the first fiscal year for which it is made or, in the case of a roll deposited under the third paragraph of section 72, at the beginning of the fiscal year for which it is made.

The roll remains in force for any fiscal period for which it is made, even if it is the subject of an application for review, a proceeding before the Tribunal, a proposal for a correction or a petition to have it set aside or quashed in whole or in part, subject to section 183.

1979, c. 72, s. 76; 1988, c. 76, s. 30; 1991, c. 32, s. 38; 1996, c. 67, s. 5; 1997, c. 43, s. 259.

77. Between the deposit and the coming into force of the roll, it may be used to fix any tax rate, prepare any budget and take any other step which must or may be taken in advance as regards the fiscal period in which the roll comes into force.

During the same time, the roll may be altered in accordance with section 174 or 174.2, in addition to the case provided for in section 174.1, but such an alteration has effect only from the coming into force of the roll.

1979, c. 72, s. 77; 1988, c. 76, s. 31; 1991, c. 32, s. 39.

CHAPTER VII OWNERSHIP AND CUSTODY OF THE ROLL

78. The roll is the property of the local municipality for which it is made.

The documents gathered or prepared by the assessor for the preparation or updating of the roll, whether or not they were used for such purpose, are the property of the owner of the roll. The municipal body responsible for assessment is the custodian of such documents, for the benefit of their owner, and shall decide where they must be kept.

For the purposes of this chapter, the word “document” includes a track, a tape, a disk, a cassette or other data carrier and the data it contains. The ownership or the custody of such a document entails for the body or the municipality the right to obtain, without cost, from the assessor and any other person who has entered data therein, all the information necessary to have access to the data and to be able to transcribe it on a conventional document; that right does not, however, include the right to obtain the software without cost.

1979, c. 72, s. 78; 1983, c. 57, s. 112; 1991, c. 32, s. 40.

79. Notwithstanding section 9 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), no person has a right of access to the documents contemplated in the second paragraph of section 78, except the graphic register the preparation and updating of which are provided for by the regulation under paragraph 1 of section 263 and by the Manuel d’évaluation foncière du Québec to which the regulation refers.

However, any person may examine such a document respecting the immovable of which he is the owner or the occupant or respecting the place of business of which he is the occupant, if that document has been used as the basis for an entry on the roll concerning that immovable or place of business and has been prepared by the assessor. The same applies to a person having filed an application for review or to an applicant with respect to the immovable or place of business in respect of which the application for review or a proceeding brought before the Tribunal has been made.

In addition to the local municipality and the municipal body responsible for assessment, the Minister may examine such a document prepared by the assessor and obtain a copy thereof without cost.

1979, c. 72, s. 79; 1987, c. 68, s. 78; 1991, c. 32, s. 41; 1996, c. 67, s. 6; 1997, c. 93, s. 117; 1997, c. 43, s. 260.

80. The Minister may, without cost, obtain from the clerk of the local municipality a copy of or an extract from the roll in force or the roll preceding the latter.

He may also commission a person to examine or obtain a copy of any document contemplated in the second paragraph of section 78 and prepared by the assessor, and require that person to report to him on his findings. The person holding the document shall present and exhibit it or give a copy thereof without cost to the mandatary of the Minister ordering him to do so.

1979, c. 72, s. 80; 1991, c. 32, s. 160.

80.1. In the case of a document contemplated in the third paragraph of section 78, the right of the Minister or his mandatary to obtain a copy of it without cost does not apply to the data carrier itself, but to the transcription onto a conventional document of the data it contains and that are the object of the request of the Minister or his mandatary. The right of the Minister or his mandatary to consult such a document applies, at his option, to the data carrier or to the transcription; in the first case, the Minister is entitled to obtain without cost all the information necessary to have access to the data contained on the data carrier; that right does not, however, include the right to obtain the software without cost.

The right of an owner, an occupant, a person having filed an application for review or a person having brought a proceeding before the Tribunal to consult such a document applies only to the transcription of the data contained on the data carrier and that are contemplated in the second paragraph of section 79.

1983, c. 57, s. 113; 1991, c. 32, s. 42; 1996, c. 67, s. 7; 1997, c. 43, s. 261; 1997, c. 93, s. 118.

80.2. The assessor must, within 30 days after the deposit of the roll, send to the Minister of Municipal Affairs, free of charge, any extract from the roll containing an entry used for calculating a sum payable by the Government under any of sections 210, 254 and 257.

The assessor must, within the same time limit, send to the Minister of Agriculture, Fisheries and Food, free of charge, any extract from the roll relating to a unit of assessment including an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is situated within an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

Such an extract may be sent in the form of an authenticated copy or any other document, depending on what is more convenient for the Minister concerned and the assessor.

1991, c. 32, s. 43; 1994, c. 30, s. 8; 1996, c. 26, s. 85.

CHAPTER VIII NOTICE OF ASSESSMENT AND ACCOUNT FOR TAXES

81. The clerk of the local municipality shall, before 1 March each year, mail a notice of assessment to every person in whose name a unit of assessment or a place of business, as the case may be, is entered on the roll. However, the clerk shall mail the notice of assessment within 60 days after the deposit of the roll in the case of a notice sent for the fiscal year during which the roll comes into force and that relates to a unit or place whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

The clerk shall, before 1 March each year, mail a tax account to every person referred to in the first paragraph if the unit of assessment or place of business entered in his name is subject to a municipal real estate tax or a business tax, as the case may be, which has been imposed and which is to be collected during the fiscal year concerned. The account may include other municipal taxes or compensations payable by the addressee.

Where a unit of assessment or place of business is entered in the name of more than one person, the clerk may mail the notice or account to only one of them, indicating therein that it is intended for the addressee and for the other persons, who may be designated collectively.

The notice and the account must comply with the regulation made under paragraph 2 of section 263. They may be contained in a single document.

The municipal tax or compensation account not referred to in the second paragraph shall be sent to the addressee not later than 31 December of the fiscal year that follows the fiscal year for which the tax or compensation is imposed.

1979, c. 72, s. 81; 1980, c. 34, s. 19; 1982, c. 2, s. 86; 1987, c. 69, s. 3; 1991, c. 32, s. 44; 1994, c. 30, s. 9; 1996, c. 67, s. 8.

82. Where the community has jurisdiction over the billing and sending of the tax accounts of the local municipality, the secretary or the treasurer of the community shall carry out the functions assigned to the clerk of the local municipality under section 81.

During the application of an agreement under which the municipality, in accordance with the first paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of assessment notices and tax accounts, the functions provided for in section 81 shall be exercised by the clerk of the local municipality or municipal body responsible for assessment to which the delegation has been made.

1979, c. 72, s. 82; 1991, c. 32, s. 45; 1994, c. 30, s. 10.

83. Where the budget of the local municipality is adopted after the beginning of the fiscal year, the date of 1 March provided for in section 81 is replaced for that fiscal year, with respect to the sending of the notice and of the account, by the date corresponding to the sixtieth day following the adoption of the budget.

If the notice and the account cannot be sent within the prescribed time, the local municipality or, as the case may be, the community or the other municipality having jurisdiction referred to in section 82 shall fix the date before which the notice and the account must be sent. As soon as possible after the passing of the resolution by which the municipality or the community fixes that date, the clerk of the municipality or of the community shall transmit a certified copy thereof to the Minister.

1979, c. 72, s. 83; 1984, c. 38, s. 154; 1991, c. 32, s. 46; 1995, c. 34, s. 76.

CHAPTER IX

Repealed, 1997, c. 43, s. 262.

1997, c. 43, s. 262.

84. (Repealed).

1979, c. 72, s. 84; 1997, c. 43, s. 262.

85. (Repealed).

1979, c. 72, s. 85; 1996, c. 67, s. 9; 1997, c. 43, s. 262.

86. (Repealed).

1979, c. 72, s. 86; 1994, c. 30, s. 11.

87. (Repealed).

1979, c. 72, s. 87; 1997, c. 43, s. 262.

88. (Repealed).

1979, c. 72, s. 88; 1982, c. 63, s. 194; 1991, c. 32, s. 47; 1997, c. 43, s. 262.

89. (Repealed).

1979, c. 72, s. 89; 1994, c. 30, s. 12; 1997, c. 43, s. 262.

90. (Repealed).

1979, c. 72, s. 90; 1994, c. 30, s. 13; 1997, c. 43, s. 262.

91. (Repealed).

1979, c. 72, s. 91; 1994, c. 30, s. 14; 1997, c. 43, s. 262.

92. (Repealed).

1979, c. 72, s. 92; 1994, c. 30, s. 15.

93. (Repealed).

1979, c. 72, s. 93; 1994, c. 30, s. 15.

94. (Repealed).

1979, c. 72, s. 94; 1997, c. 43, s. 262.

95. (Repealed).

1979, c. 72, s. 95; 1997, c. 43, s. 262.

96. (Repealed).

1979, c. 72, s. 96; 1992, c. 61, s. 306; 1997, c. 43, s. 262.

97. (Repealed).

1979, c. 72, s. 97; 1997, c. 43, s. 262.

98. (Repealed).

1979, c. 72, s. 98; 1994, c. 30, s. 16.

99. (Repealed).

1979, c. 72, s. 99; 1994, c. 30, s. 16.

100. (Repealed).

1979, c. 72, s. 100; 1982, c. 63, s. 195; 1988, c. 76, s. 32; 1991, c. 32, s. 48; 1994, c. 30, s. 17; 1997, c. 43, s. 262.

101. (Repealed).

1979, c. 72, s. 101; 1994, c. 30, s. 18; 1997, c. 43, s. 262.

102. (Repealed).

1979, c. 72, s. 102; 1994, c. 30, s. 19.

103. (Repealed).

1979, c. 72, s. 103; 1997, c. 43, s. 262.

104. (Repealed).

1979, c. 72, s. 104; 1997, c. 43, s. 262.

105. (Repealed).

1979, c. 72, s. 105; 1994, c. 30, s. 20; 1997, c. 43, s. 262.

106. (Repealed).

1979, c. 72, s. 106; 1997, c. 43, s. 262.

107. (Repealed).

1979, c. 72, s. 107; 1997, c. 43, s. 262.

108. (Repealed).

1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33; 1991, c. 32, s. 49; 1994, c. 30, s. 21; 1997, c. 43, s. 262.

109. (Repealed).

1979, c. 72, s. 109; 1983, c. 55, s. 161; 1994, c. 30, s. 22; 1997, c. 43, s. 262.

110. (Repealed).

1979, c. 72, s. 110; 1982, c. 63, s. 197; 1988, c. 76, s. 34; 1991, c. 32, s. 50; 1994, c. 30, s. 23; 1997, c. 43, s. 262.

111. (Repealed).

1979, c. 72, s. 111; 1994, c. 30, s. 24; 1997, c. 43, s. 262.

112. (Repealed).

1979, c. 72, s. 112; 1997, c. 43, s. 262.

113. (Repealed).

1979, c. 72, s. 113; 1997, c. 43, s. 262.

114. (Repealed).

1979, c. 72, s. 114; 1982, c. 63, s. 198; 1988, c. 76, s. 35; 1991, c. 32, s. 51; 1997, c. 43, s. 262.

115. (Repealed).

1979, c. 72, s. 115; 1997, c. 43, s. 262.

116. (Repealed).

1979, c. 72, s. 116; 1994, c. 30, s. 25; 1997, c. 43, s. 262.

117. (Repealed).

1979, c. 72, s. 117; 1997, c. 43, s. 262.

118. (Repealed).

1979, c. 72, s. 118; 1982, c. 63, s. 199; 1988, c. 76, s. 36; 1991, c. 32, s. 52; 1997, c. 43, s. 262.

119. (Repealed).

1979, c. 72, s. 119; 1997, c. 43, s. 262.

120. (Repealed).

1979, c. 72, s. 120; 1982, c. 63, s. 200; 1988, c. 76, s. 37; 1991, c. 32, s. 53; 1997, c. 43, s. 262.

121. (Repealed).

1979, c. 72, s. 121; 1988, c. 21, s. 66; 1994, c. 30, s. 26; 1997, c. 43, s. 262.

122. (Repealed).

1979, c. 72, s. 122; 1994, c. 30, s. 27; 1997, c. 43, s. 262.

123. (Repealed).

1979, c. 72, s. 123; 1994, c. 30, s. 28; 1997, c. 43, s. 262.

CHAPTER X ADMINISTRATIVE REVIEW AND PROCEEDING BEFORE THE TRIBUNAL

1996, c. 67, s. 10; 1997, c. 43, s. 263.

DIVISION I ADMINISTRATIVE REVIEW

1996, c. 67, s. 10.

124. A person having an interest in contesting the correctness, existence or absence of an entry on the roll relating to a property owned by himself or another person, may file an application for review in that regard with the municipal body responsible for assessment.

Such a person may in particular,

(1)  contest the entry of a property that is not an immovable that is to be entered on the roll, or the omission of a property that is such an immovable;

(2)  contest the correctness, existence or absence of an entry contemplated in section 55;

(3)  demand the uniting of several immovables into a single unit of assessment, or the division of a unit of assessment into several units.

A person bound to pay tax or compensation to the local municipality or school board which uses the roll is deemed to have an interest as required in this section.

However, no application for review may be filed with regard to the schedule to the roll provided for in section 69.

During the time that an agreement entered into under section 196.1 is effective, all applications for review in respect of property situated in the territory of a local municipality with which the agreement was entered into must be filed with that municipality.

1979, c. 72, s. 124; 1991, c. 32, s. 54; 1996, c. 67, s. 11.

125. No local municipality, municipal body responsible for assessment or school board may file an application for review regarding a property not entered on the roll in its name unless the application is based on a question of law.

1979, c. 72, s. 125; 1991, c. 32, s. 55; 1996, c. 67, s. 12.

126. The Minister of Municipal Affairs may file an application for review with regard to an entry used for calculating a sum payable by the Government under any of sections 210, 254 and 257.

The Minister of Agriculture, Fisheries and Food may file an application for review with regard to an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

1979, c. 72, s. 126; 1980, c. 34, s. 20; 1991, c. 32, s. 56; 1994, c. 30, s. 29; 1996, c. 67, s. 13.

127. (Repealed).

1979, c. 72, s. 127; 1991, c. 29, s. 13.

128. The application for review must state briefly the grounds invoked and the conclusions sought.

1979, c. 72, s. 128; 1996, c. 67, s. 14.

129. The application for review must be made on the form prescribed by regulation under paragraph 2 of section 263, otherwise it is deemed not to have been filed.

1979, c. 72, s. 129; 1982, c. 63, s. 201; 1996, c. 67, s. 15.

130. The application for review must be filed before 1 May following the coming into force of the roll.

1979, c. 72, s. 130; 1988, c. 76, s. 38; 1996, c. 67, s. 16.

131. Where, under section 83, the notice of assessment for the fiscal year in which the roll comes into force is sent after the last day of February of that fiscal year, the application for review must be filed before the expiry of 60 days from that sending.

1979, c. 72, s. 131; 1983, c. 57, s. 114; 1988, c. 76, s. 39; 1995, c. 34, s. 77; 1996, c. 67, s. 17.

131.1. If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Municipal Affairs receives a demand for payment of a sum payable by the Government for that fiscal year under any of sections 210, 254 and 257, he may, if he has not received the extract from the roll containing the entry used for calculating the sum before 1 March of the fiscal year in accordance with section 80.2, file an application for review under section 126 with regard to the entry within 60 days of the receipt of the demand.

If, after the last day of February of the fiscal year during which the roll comes into force, the Minister of Agriculture, Fisheries and Food receives an application for the reimbursement of real estate taxes and compensations payable for that fiscal year under the second paragraph of section 36.2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), he may, if he has not received the extract from the roll relating to the unit before 1 March of the fiscal year in accordance with section 80.2 of this Act, file an application for review under section 126 of this Act with regard to the unit of assessment that is the subject of the application for a reimbursement within 60 days of receipt of the application.

1986, c. 34, s. 6; 1988, c. 76, s. 40; 1991, c. 32, s. 57; 1994, c. 30, s. 30; 1995, c. 64, s. 12; 1996, c. 67, s. 18.

131.2. An application for review may be filed at any time in the course of a fiscal year in which an event justifying an alteration to the roll under section 174 or 174.2 occurs or in the course of the following fiscal year where the assessor fails to make the alteration.

1988, c. 76, s. 41; 1991, c. 32, s. 58; 1996, c. 67, s. 19.

132. Every application for review concerning an alteration to the roll made under section 174 or 174.2 must be filed before 1 May following the coming into force of the roll, or before the sixty-first day after the sending of the notice provided for in section 180 to the person in whose name the property affected by the alteration is or was entered on the roll, whichever comes later, or, in the case of an application under section 126, before the sixty-first day after the receipt by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.

1979, c. 72, s. 132; 1982, c. 2, s. 88; 1991, c. 32, s. 59; 1994, c. 30, s. 31; 1996, c. 67, s. 20.

133. Where, in accordance with section 183, a new roll is deposited to replace a roll quashed or set aside as a whole, an application for review regarding the new roll must be filed within 60 days from the sending to the addressee, in accordance with subparagraph 3 of the third paragraph of section 183, of the notice of assessment or, in the case of an application under section 126, within 60 days from the receipt by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll sent in accordance with the said subparagraph.

1979, c. 72, s. 133; 1980, c. 11, s. 132; 1983, c. 57, s. 115; 1991, c. 32, s. 60; 1994, c. 30, s. 32; 1996, c. 67, s. 21.

134. Where the clerk sends the notice of assessment tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the place of business indicated in the notice may be filed after the expiry of the time prescribed in section 130 or 131, as the case may be, provided that the application is filed before the expiry of 60 days following the sending or of 120 days if the notice relates to a unit or place whose value entered on the roll is equal to or greater than $1,000,000 or $100,000, respectively.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22.

134.1. Where, by reason of circumstances of irresistible force, an application for review could not be filed within the time applicable under sections 130 to 134, the application may be filed within 60 days after those circumstances cease to exist.

1996, c. 67, s. 22.

135. The filing of an application for review is effected by the filing of the form referred to in section 129, duly filled out, at the office of the municipal body responsible for assessment or of the local municipality, as the case may be, or at any other location determined by the body or municipality. The filing of the application may also be effected by the sending of the form, duly filled out, by registered mail to the body or municipality; in such a case, the application is deemed to have been filed on the day of its sending.

The sum of money determined by the by-law passed by the body under section 263.2 must be included with the form, otherwise the application is deemed not to have been filed.

If an application for review concerns two or more units of assessment or places of business, one application per unit of assessment or place of business is deemed to have been filed.

The personnel on duty at a location at which an application for review is filed must assist a person who requires it in filling out the form and in computing the sum of money that must accompany the application.

1979, c. 72, s. 135; 1982, c. 2, s. 89; 1982, c. 63, s. 202; 1991, c. 32, s. 62; 1992, c. 53, s. 5; 1994, c. 30, s. 33; 1996, c. 67, s. 22.

135.1. If an application for review is filed pursuant to an agreement entered into under section 196.1 with a local municipality that does not have jurisdiction over assessment, the clerk shall send the form, any sum of money included therewith and any other accompanying documents to the municipal body responsible for assessment.

1996, c. 67, s. 22.

136. The clerk of the municipal body responsible for assessment with whom an application for review has been filed or to whom the form has been sent pursuant to section 135.1, shall as soon as possible send the form and other accompanying documents, if any, to the assessor.

Other than in the case where the application was filed with the local municipality or where the local municipality is the applicant, the clerk of the municipal body shall send a copy of the form and accompanying documents, if any, to the municipality.

1979, c. 72, s. 136; 1991, c. 32, s. 63; 1994, c. 30, s. 34; 1996, c. 67, s. 22.

137. If the applicant is not the person in whose name the unit of assessment or place of business concerned in the application for review is entered on the roll, the clerk of the municipal body responsible for assessment shall send a copy of the form to that person as soon as possible.

1979, c. 72, s. 137; 1991, c. 32, s. 64; 1994, c. 30, s. 35; 1996, c. 67, s. 22.

138. (Repealed).

1979, c. 72, s. 138; 1991, c. 32, s. 65; 1996, c. 67, s. 23.

138.1. The clerk of the municipal body responsible for assessment shall inform the Minister of Municipal Affairs of every application for review which, in the event of an alteration to the roll in favour of the applicant, would have the effect of requiring the Government to pay an amount under section 210, 254 or 257 in respect of the property concerned in the application.

The clerk shall inform the Minister of Agriculture, Fisheries and Food of any application for review which, in the event of an alteration to the roll in favour of the applicant, would cause a unit of assessment to become subject to the second paragraph of section 80.2 or would cause a change in the proportion of the taxable value of the unit represented by the taxable value of the agricultural operation described in that paragraph.

1986, c. 34, s. 7; 1991, c. 29, s. 14; 1991, c. 32, s. 66; 1994, c. 30, s. 36; 1996, c. 67, s. 24.

138.2. The clerk of the municipal body responsible for assessment shall, where an application for review seeks to have a third person entered on the roll as an occupant, inform that third person of the application.

1996, c. 67, s. 25.

138.3. The assessor seized of an application for review shall assess the merits of the contestation. He shall, before the expiry of the time limit prescribed in section 138.4, make to the applicant a written proposal to alter the roll or inform the applicant in writing that no alteration will be proposed.

In the latter case, the assessor’s decision must contain reasons.

1996, c. 67, s. 25.

138.4. Where an application for review must be filed before 1 May following the coming into force of the roll, the applicant and the assessor may enter into an agreement on an alteration to the roll on or before 1 September of the same year.

In every other case, such an agreement may be entered into on or before the later of 1 September following the coming into force of the roll and the date occurring four months after the date of the filing of the application for review.

The agreement must be in writing and specify the date from which the alteration to the roll resulting from the agreement is to have effect.

A municipal body responsible for assessment may, before 15 August of the year following the coming into force of the roll, extend until 1 November of the same year the time limit for entering into an agreement under the first paragraph.

The clerk of the body must, as soon as possible, give notice of the extension to the Tribunal and to the persons having filed an application for review referred to in the first paragraph who have not entered into an agreement under that paragraph.

1996, c. 67, s. 25; 1997, c. 43, s. 264.

DIVISION II PROCEEDINGS BEFORE THE TRIBUNAL

1996, c. 67, s. 25; 1997, c. 43, s. 265.

138.5. The person having filed the application for review may bring before the Tribunal a proceeding having the same object as the application

(1)  where the assessor made to the person a proposal to alter the roll;

(2)  where the assessor informed the person in writing that no alteration would be proposed;

(3)  where the time limit for entering into an agreement under section 138.4 expired without such an agreement being entered into.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or place of business concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a place of business that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the sending to the applicant of a writing of the assessor referred to in subparagraph 1 or 2 of that paragraph or the expiry of the time limit referred to in subparagraph 3 of that paragraph, as the case may be.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266.

138.6. (Repealed).

1996, c. 67, s. 25; 1997, c. 43, s. 267.

138.7. (Repealed).

1996, c. 67, s. 25; 1997, c. 43, s. 267.

138.8. (Repealed).

1996, c. 67, s. 25; 1997, c. 43, s. 267.

138.9. In addition to the applicant, the following persons are parties to the dispute before the Tribunal by the sole fact of the filing of the motion:

(1)  the local municipality;

(2)  the municipal body responsible for assessment;

(3)  the person in whose name the unit of assessment or place of business concerned in the motion is entered on the roll;

(4)  the Minister of Municipal Affairs in a case described in the first paragraph of section 138.1;

(5)  the Minister of Agriculture, Fisheries and Food in a case described in the second paragraph of section 138.1;

(6)  the person that the motion seeks to have entered on the roll as occupant of the unit of assessment.

1996, c. 67, s. 25; 1997, c. 43, s. 268.

138.10. The secretary of the Tribunal shall send a copy of the motion and of the accompanying documents, if any, to the assessor and to the parties to the dispute other than the applicant.

1996, c. 67, s. 25; 1997, c. 43, s. 269.

139. (Repealed).

1979, c. 72, s. 139; 1988, c. 76, s. 42; 1991, c. 32, s. 67; 1997, c. 43, s. 270.

140. The vice-president responsible for the immovable property division of the Tribunal may ask the assessor to make a study of the entries or omissions referred to in the motion and to send to the Tribunal and to the parties a report containing the details of the assessment and, if it is contested, a reply to the reasons for the contestation and the conclusion that he recommends.

The vice-president may request that the applicant transmit a report explaining the reasons for his contestation to the Tribunal, the assessor and to the other parties.

The vice-president shall fix a time limit for the transmission of the report which must be of not less than 30 days, unless otherwise agreed by the person required to transmit the report.

1979, c. 72, s. 140; 1988, c. 76, s. 43; 1991, c. 32, s. 68; 1994, c. 30, s. 37; 1997, c. 43, s. 271.

141. Except with the agreement of the parties, a hearing shall not take place unless a written notice from the Tribunal has been handed in person or mailed to the parties, at least 30 days previously.

However, the Tribunal may summarily find for the applicant on the statement of his motion and give notice of its decision to the parties, if the assessor so recommends with the agreement of the parties other than the applicant and if none of the parties sends a notice of disagreement with the recommendation to the Tribunal, upon the expiry of 30 days from the sending of a notice by the Tribunal to the parties stating the assessor’s recommendation and the proposed decision.

Where such is the case, the council of the municipal body responsible for assessment or of the local municipality may delegate to the executive or administrative committee the authority to express such agreement or disagreement.

1979, c. 72, s. 141; 1980, c. 34, s. 21; 1982, c. 63, s. 203; 1988, c. 76, s. 44; 1991, c. 32, s. 69; 1994, c. 30, s. 38; 1996, c. 67, s. 26; 1997, c. 43, s. 272.

142. The assessor may delegate one of his assistants to replace him as a witness.

1979, c. 72, s. 142; 1994, c. 30, s. 39; 1996, c. 67, s. 27; 1997, c. 43, s. 273.

142.1. The applicant is not required to appear or be represented by his attorney at the hearing where he has filed in the record a written acceptance of the assessor’s recommendation.

1985, c. 27, s. 89; 1997, c. 43, s. 274.

143. The Tribunal shall not alter, add or strike out an entry if its correctness, existence or absence has not been the subject of a proceeding heard before it.

1979, c. 72, s. 143; 1997, c. 43, s. 275.

144. The Tribunal is not bound to alter, add or strike out an entry unless the error or irregularity found might cause actual prejudice.

1979, c. 72, s. 144; 1997, c. 43, s. 276.

145. To decide if actual prejudice is caused for the purposes of section 144, the whole unit of assessment or place of business must be taken into account.

1979, c. 72, s. 145; 1991, c. 32, s. 70.

146. Section 145 does not apply where an error or irregularity affects a part of the unit of assessment that is subject to a taxation scheme separate from that applicable to the remainder of the unit of assessment.

1979, c. 72, s. 146.

147. Where the Tribunal, on deciding a proceeding regarding the value entered on the roll of a unit of assessment or place of business, considers that the value must be changed to prevent actual prejudice, it shall fix the value to be entered by dividing the actual value of the unit of assessment or place of business that it has established in accordance with sections 43 to 46 or 69.5 and 69.6 by the factor of the roll determined under section 264 for the first fiscal year for which the roll applies, subject to sections 47 and 48.

For the purposes of this section, the Tribunal may fix a lower or higher value than those proposed by the parties.

1979, c. 72, s. 147; 1983, c. 57, s. 116; 1986, c. 34, s. 8; 1988, c. 76, s. 45; 1991, c. 32, s. 71; 1997, c. 43, s. 277.

147.1. The Tribunal shall specify the date on which any alteration it decides to make to the roll takes effect.

1988, c. 76, s. 46; 1997, c. 43, s. 278.

148. Unless the Tribunal decides otherwise for special reasons and subject to section 148.3, the losing party shall pay the costs of the adverse party in accordance with the tariff determined by regulation of the Government pursuant to section 92 of the Act respecting administrative justice (chapter J-3).

1979, c. 72, s. 148; 1997, c. 43, s. 279.

148.1. The costs awarded to a party by the Tribunal shall, on a written application of the party, be taxed by the secretary of the Tribunal upon two days’ notice to the other party.

A party may, within 10 days from the decision of the secretary, contest the decision by means of a notice in writing to the secretary, before the member of the Tribunal who presided over the hearing.

1997, c. 43, s. 279.

148.2. Witnesses, advocates, stenographers, stenotypists and persons recording and transcribing the depositions have a recourse for their taxed costs against the party retaining their services and, if the adverse party, on a decision of the Tribunal, is bound to pay the costs, against the latter party as well. The former party has a right of subrogation against the latter.

1997, c. 43, s. 279.

148.3. Except for a motion relating to a unit of assessment or a place of business whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the only costs the applicant may be bound to pay upon a decision of the Tribunal under section 148 are those of stenography, stenotyping or the recording of the depositions and any transcription thereof.

1997, c. 43, s. 279.

149. As soon as possible after the Tribunal makes its decision, the secretary shall send a certified true copy thereof to the parties and to the school board concerned.

1979, c. 72, s. 149; 1991, c. 32, s. 72; 1994, c. 30, s. 40; 1997, c. 43, s. 280.

150. (Replaced).

1979, c. 72, s. 150; 1991, c. 32, s. 73; 1994, c. 30, s. 40.

CHAPTER XI CORRECTION ex officio

151. Between the date of the deposit of the roll and the next 1 May, the assessor may, ex officio, propose to the person in whose name the unit of assessment or place of business concerned is entered on the roll that an entry on the roll be altered or struck out or that an entry be added to the roll, including an entry contemplated in the second paragraph of section 124.

However, no such proposal may be made with regard to the schedule to the roll provided for in section 69.

1979, c. 72, s. 151; 1991, c. 32, s. 74; 1996, c. 67, s. 28.

152. (Repealed).

1979, c. 72, s. 152; 1996, c. 67, s. 29.

153. A proposal for a correction shall be made by the sending of a notice in writing that sets forth the proposed correction, the right provided in section 154, the manner in which the right may be exercised and how the time in which it may be exercised is established.

A copy of the notice shall be sent to any person who, under section 179 or 180, would be entitled to receive the certificate of alteration or a copy of the notice of alteration if the proposed alteration were made.

1979, c. 72, s. 153; 1982, c. 2, s. 90; 1988, c. 84, s. 614; 1991, c. 32, s. 75; 1994, c. 30, s. 41; 1996, c. 67, s. 30.

154. Every person referred to in any of sections 124 to 126 may file an application for review in respect of the proposal, as if such correction were an entry on or an omission from the roll, before the later of the following eventualities:

(1)  the expiry of the time allowed, referred to in section 130, and

(2)  the expiry of 60 days after the sending of the notice provided for in section 153 or, in the case of an application under section 126, the expiry of 60 days after the receipt by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of a copy of the notice.

1979, c. 72, s. 154; 1991, c. 29, s. 15; 1991, c. 32, s. 76; 1994, c. 30, s. 42; 1996, c. 67, s. 31.

155. If, at the expiry of the time allowed under section 154, no application for review has been filed under that section, the assessor shall correct the roll in conformity with his proposal.

1979, c. 72, s. 155; 1996, c. 67, s. 32.

156. At the request of the local municipality, the vice-president responsible for the immovable property division of the Tribunal may, between the date on which the roll is deposited and the end of the period to which it applies, demand that the assessor submit to the Tribunal a substantiated report on the correctness, existence or absence of any entry on the roll.

The assessor shall send his report to the Tribunal, to the clerk of the local municipality and the clerk of the municipal body responsible for assessment, within 60 days from the demand.

Within the same time, the assessor may, on the basis of his report, make a proposal under section 151, in which case sections 153 to 155 apply.

1979, c. 72, s. 156; 1988, c. 76, s. 47; 1991, c. 32, s. 77; 1994, c. 30, s. 43; 1996, c. 67, s. 33; 1997, c. 43, s. 281.

157. The assessor shall not propose a correction in respect of an entry on or an omission from the roll which is the subject of an application for review or of a motion before the Tribunal.

However, if the motion is withdrawn before the Tribunal renders a decision on it, the assessor may within 60 days of the withdrawal, propose a correction in respect of the entry or omission.

1979, c. 72, s. 157; 1980, c. 34, s. 22; 1988, c. 21, s. 66; 1996, c. 67, s. 34; 1997, c. 43, s. 282.

157.1. The assessor shall not propose a correction in order to make an alteration to the roll that he may make pursuant to any provision of Chapter XV other than paragraph 1 of section 174 or of section 174.2.

1982, c. 63, s. 204; 1991, c. 32, s. 78; 1996, c. 67, s. 35.

CHAPTER XII

Repealed, 1997, c. 43, s. 283.

1988, c. 21, s. 66; 1997, c. 43, s. 283.

158. (Repealed).

1979, c. 72, s. 158; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

159. (Repealed).

1979, c. 72, s. 159; 1980, c. 34, s. 23.

160. (Repealed).

1979, c. 72, s. 160; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

160.1. (Repealed).

1982, c. 63, s. 205; 1997, c. 43, s. 283.

161. (Repealed).

1979, c. 72, s. 161; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

162. (Repealed).

1979, c. 72, s. 162; 1988, c. 21, s. 66; 1994, c. 30, s. 44; 1997, c. 43, s. 283.

163. (Repealed).

1979, c. 72, s. 163; 1997, c. 43, s. 283.

164. (Repealed).

1979, c. 72, s. 164; 1994, c. 30, s. 45; 1997, c. 43, s. 283.

165. (Repealed).

1979, c. 72, s. 165; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

166. (Repealed).

1979, c. 72, s. 166; 1997, c. 43, s. 283.

167. (Repealed).

1979, c. 72, s. 167; 1982, c. 63, s. 206; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

168. (Repealed).

1979, c. 72, s. 168; 1988, c. 21, s. 66; 1997, c. 43, s. 283.

169. (Repealed).

1979, c. 72, s. 169; 1988, c. 76, s. 48; 1994, c. 30, s. 46; 1997, c. 43, s. 283.

CHAPTER XIII

Repealed, 1997, c. 43, s. 283.

1997, c. 43, s. 283.

170. (Repealed).

1979, c. 72, s. 170; 1988, c. 21, s. 66; 1988, c. 76, s. 49; 1994, c. 30, s. 47; 1997, c. 43, s. 283.

CHAPTER XIV QUASHING OR SETTING ASIDE OF THE ROLL

171. The roll or any entry on the roll may be quashed by means of a motion to quash, in conformity with the Act governing the interested local municipality.

On pain of dismissal, a motion to quash must be brought,

(1)  where it concerns the whole roll, before 1 May following the deposit of the roll;

(2)  where it concerns an entry which has not been altered, before 1 May following the deposit of the roll, or before the sixty-first day after the sending, for the fiscal year during which the roll comes into force, of the notice of assessment setting forth such entry, whichever comes later;

(3)  where it concerns an entry which has been altered in accordance with section 174 or 174.2, before 1 May following the deposit of the roll, or before the sixty-first day after the sending of the notice setting forth the alteration, whichever comes later.

1979, c. 72, s. 171; 1991, c. 32, s. 79; 1996, c. 5, s. 77.

172. Section 171 does not exclude a recourse under article 33 of the Code of Civil Procedure (chapter C-25), but that recourse cannot be exercised after the expiry of a period of one year beginning from the expiry of the period allowed by the second paragraph of section 171.

This section applies in respect of a collection roll.

1979, c. 72, s. 172; 1994, c. 30, s. 48.

172.1. Notwithstanding sections 171 and 172, none of the recourses provided for therein may be exercised in respect of the schedule to the roll provided for in section 69 or in respect of any of the entries made therein.

1991, c. 32, s. 80.

173. Where an entry becomes the subject of both a proceeding before the Tribunal and an action or motion to quash or set aside, the Tribunal may, on the application of a party, suspend any proceedings before it until judgment on the action or motion to quash or set aside has become res judicata.

1979, c. 72, s. 173; 1988, c. 37, s. 1; 1997, c. 43, s. 284.

CHAPTER XV KEEPING THE ROLL UP TO DATE

174. The assessor shall alter the real estate assessment roll

(1)  to make it consistent with his proposal for a correction, in the case provided for by section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to give effect to a change of owner of an immovable;

(4)  to enter thereon an immovable unduly omitted or strike out a property unduly entered thereon;

(5)  to indicate that an immovable is not taxable or to indicate what part of its value is not taxable, if that indication has been unduly omitted, or to strike it out if it has been unduly entered;

(6)  to indicate a decrease in the value of a unit of assessment which results from a fire in or the destruction, demolition or disappearance of all or part of an immovable comprised in the unit;

(7)  to indicate an increase in the value of a unit of assessment which results from the realization of a condition provided for in section 32 or from work performed on a building already comprised in the unit, where such work is substantially completed or where two years have elapsed from the beginning of the work, whichever event occurs first;

(8)  to take account of the fact that a property entered on the roll has ceased to be an immovable that is to be entered thereon, or that a property not entered on the roll has become such an immovable;

(9)  to take account of the fact that an immovable exempt from tax has ceased to be exempt, or vice versa; that an immovable contemplated in section 255 has ceased to be contemplated, or vice versa; that an immovable contemplated in any paragraph of that section becomes contemplated in one of the other paragraphs of the same section;

(10)  to take account of a change of occupant where this act provides that the occupant must be entered on the roll;

(11)  to take account of the fact that a portion of the value of a unit of assessment has become non taxable or has ceased to be non taxable, or that the non taxable portion of the value of a unit of assessment has increased or decreased;

(12)  to give effect to one of the following cadastral operations: a division, a subdivision, a new subdivision, a redivision, a cancellation, a correction, an addition or a replacement of lot numbers effected under the Cadastre Act (chapter C-1) or under article 2174, 2174a, 2174b or 2175 of the Civil Code of Lower Canada;

(12.1)  to reflect a change in situation that, under section 34, warrants the combining of several units of assessment into a single unit, the division of a unit of assessment into two or more units, the adding or elimination of a whole unit, the subtraction of a part of a unit or the addition of one part of a unit to another unit;

(13)  to make the necessary changes as regards the information required for the purposes of the surtax on serviced or unserviced vacant land;

(13.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 57.1, to take account of the fact that a unit becomes or ceases to be subject to the third paragraph of section 244.13 or 244.25, to take account of the fact that a unit becomes or ceases to be subject to a regulation made under paragraph 10 of section 263 or changes category from among the categories defined by the regulation or, with respect to section 57.1, to insert an indication unduly omitted or to strike out an indication unduly entered;

(13.2)  to take account of the fact that a unit of assessment or a part thereof has become or has ceased to be a unit or separate premises to be entered on the schedule provided for in section 69, to add to the schedule an entry erroneously omitted or strike out from the schedule an entry erroneously made and to update information which relates to the units and separate premises entered on the schedule. However, percentages of value are to be altered only as a result of an alteration made under another paragraph of this section or under section 182, as a result of the addition or withdrawal of separate premises or on grounds set out in another paragraph of this section;

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), to take account of the fact that such a unit becomes or ceases to be included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1), or, with respect to section 56, to add an entry that was unduly omitted or strike out an entry that was unduly included;

(15)  (paragraph repealed);

(16)  to correct a clerical error, a miscalculation or any other material error;

(17)  to act upon the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1, or upon the revocation of such recognition;

(18)  to indicate an increase or a decrease in the value of a unit of assessment due to the fact that waterworks or sewer services become or cease to be available to an immovable comprised in the unit;

(19)  to reflect a decrease or increase in the value of a unit of assessment resulting from the imposition or removal, with respect to an immovable forming part of the unit, of a legal restriction on the possible uses of the immovable;

(20)  to add, strike out or alter, according to the circumstances, a particular required by the regulation made under paragraph 1 of section 263, to add a particular that commences to be required thereby or to strike out a particular that has ceased to be so required.

1979, c. 72, s. 174; 1980, c. 34, s. 24; 1982, c. 2, s. 91; 1982, c. 63, s. 207; 1985, c. 27, s. 90; 1986, c. 34, s. 9; 1988, c. 76, s. 50; 1991, c. 29, s. 16; 1991, c. 32, s. 81; 1992, c. 53, s. 6; 1993, c. 43, s. 8; 1993, c. 78, s. 6; 1994, c. 30, s. 49; 1995, c. 64, s. 13; 1996, c. 67, s. 36; 1996, c. 26, s. 85; 1997, c. 96, s. 185.

174.1. The assessor may, before the roll comes into force, make alterations to the schedule provided for in section 69 even if not as part of an updating under section 174.

Such an alteration shall come into force at the same time as the roll.

1991, c. 32, s. 82.

174.2. The assessor shall alter the roll of rental values

(1)  to make it consistent with his proposal for a correction, in the case provided for in section 155;

(2)  to replace an entry quashed or set aside, to the extent that the court has not prescribed the content of the new entry and has not quashed the entire roll or set the whole of it aside;

(3)  to enter thereon a place of business unduly omitted or strike out a property unduly entered thereon;

(4)  to take account of the fact that a property entered on the roll has ceased to be a place of business that is to be entered thereon or that a property not entered on the roll has become such a place of business;

(5)  to take account of the fact that a place of business has become or ceased to be subject to section 69.7 or 69.7.1 or to insert an indication unduly omitted or strike out an indication unduly entered with respect to the said section;

(6)  to indicate a decrease or increase in the rental value of a place of business resulting from an event referred to in any of paragraphs 6 to 8, 12, 12.1, 18 or 19 of section 174;

(7)  to give effect to a change of occupant of a place business;

(8)  to correct an error in writing or in calculation or another clerical error;

(9)  to give effect to a recognition granted by the Commission under section 236.1 or to a revocation thereof.

1991, c. 32, s. 82; 1993, c. 43, s. 9; 1994, c. 30, s. 50; 1996, c. 67, s. 37; 1997, c. 93, s. 119.

174.3. The fact that an event referred to in section 174 or 174.2 occurred before 1 July of the second fiscal year preceding the fiscal year during which the roll comes into force does not free the assessor from his obligation to alter the roll if, notwithstanding sections 46 and 69.6, the roll does not reflect the condition of the unit of assessment or of the place of business on that date, having regard to the event.

1994, c. 30, s. 51.

175. In the event of an alteration referred to in paragraph 2, 4, 6, 7, 8, 12, 18 or 19 of section 174 or paragraph 2, 3, 4 or 6 of section 174.2, the assessor shall make a new assessment of the unit of assessment or place of business concerned. He shall do likewise in the event of an alteration referred to in paragraph 1 of either of the said sections, if the proposal for a correction so provides. The same rule applies in the case of an alteration referred to in another paragraph of section 174, where a unit of assessment is changed as a result of such alteration.

Division II of Chapter V or V.1 applies in determining the new value to be entered.

The entry of the new value under this section is part of the alteration contemplated in section 174 or 174.2.

1979, c. 72, s. 175; 1980, c. 34, s. 25; 1982, c. 63, s. 208; 1988, c. 76, s. 51; 1991, c. 32, s. 83; 1994, c. 30, s. 52; 1996, c. 67, s. 38.

176. The assessor shall make any alteration contemplated in section 174, 174.1 or 174.2 by means of a certificate signed by him. If the assessor is a partnership or corporation, its representative designated under section 21 shall sign the certificate.

The signature may be printed, lithographed or engraved on the certificate.

1979, c. 72, s. 176; 1991, c. 32, s. 84.

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  (paragraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  (paragraph repealed);

(7)  those contemplated in paragraph 17 of section 174 and in paragraph 9 of section 174.2 take effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204, section 208.1 or section 236.1, as the case may be, or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14; 1997, c. 93, s. 120; 1997, c. 96, s. 186.

178. Where an alteration made under section 174 or 174.2 takes effect from a date preceding the coming into force of the roll, the assessor shall alter the roll in force on that date by means of a separate certificate.

Where the alteration of the preceding roll entails the entering of a new value, the value shall be determined according to Division II of Chapter V or V.1, as if the alteration had been made when the roll was in force.

1979, c. 72, s. 178; 1988, c. 76, s. 53; 1991, c. 32, s. 86; 1994, c. 30, s. 54.

179. The assessor shall send his certificate, after signing it, to the clerk of the local municipality concerned.

1979, c. 72, s. 179; 1991, c. 32, s. 160.

180. After having received the certificate, the clerk of the local municipality shall send a notice of alteration to the person in whose name the property concerned is entered on the roll, or was entered thereon immediately before the alteration.

Where applicable, the notice shall set forth the right referred to in section 181, specify how the time in which it may be exercised is established and, in the case of the right to file an application for review, specify the manner in which the right may be exercised.

The clerk shall send a copy of the notice to the school board concerned and to the municipal body responsible for assessment. He shall send a copy of the notice to the person who, as a result of the alteration, has been entered on the roll as occupant of the unit of assessment.

He shall send to the Minister of Municipal Affairs a copy of the notice of every alteration concerning an entry used in calculating a sum payable by the Government under any of sections 210, 254 and 257. The clerk shall send to the Minister of Agriculture, Fisheries and Food a copy of the notice of any alteration concerning a unit of assessment referred to in the second paragraph of section 80.2.

During the application of an agreement under which the municipality, in accordance with the second paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of notices of the alteration of the roll, the functions provided for in this section shall be exercised by the clerk or assessor of the local municipality or municipal body responsible for assessment to which the delegation has been made.

1979, c. 72, s. 180; 1982, c. 2, s. 92; 1988, c. 84, s. 616; 1991, c. 32, s. 87; 1994, c. 30, s. 55; 1996, c. 67, s. 39.

181. An application for review may be filed or an action to quash or set aside may be brought with regard to an alteration made under section 174 or 174.2, within the time limit provided for in section 132, paragraph 3 of the second paragraph of section 171 or the first paragraph of section 172, as the case may be.

However, no application for review may be filed with regard to an alteration made under paragraph 1 of section 174 or 174.2. In addition, no application for review or motion to quash or set aside may be filed or brought in respect of an alteration to the schedule to the real estate assessment roll provided for in section 69.

1979, c. 72, s. 181; 1991, c. 32, s. 88; 1996, c. 67, s. 40.

182. The assessor shall alter the roll to make it comply

(1)  with an agreement entered into under section 138.4, as soon as possible after the agreement is entered into;

(2)  with a decision of the Tribunal, as soon as possible after the decision becomes executory;

(3)  with a judgment rendered following a decision of the Tribunal, as soon as possible after the judgment has become res judicata.

He shall alter the roll to make it consistent with a judgment rendered on a motion or action to quash or set aside as soon as possible after the judgment has become res judicata, unless the judgment quashes or sets aside the whole roll.

An alteration referred to in the first paragraph has effect from the date fixed in the agreement, the decision or the judgment, as the case may be. An alteration referred to in the second paragraph has effect from the date fixed in the judgment or, failing that, from the date of coming into force of the roll.

Sections 176 and 179, and section 180 other than the second paragraph, apply to an alteration under this section. If the alteration results from an agreement entered into under section 138.4, the notice of alteration referred to in section 180 shall set forth the right to bring a proceeding under the second paragraph of section 138.5 and shall indicate the manner in which the right may be exercised and how the time in which it may be exercised is established.

1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89; 1994, c. 30, s. 56; 1996, c. 67, s. 41; 1997, c. 43, s. 287.

183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.

In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.

Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:

(1)  the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;

(2)  (subparagraph repealed);

(3)  the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;

(4)  every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;

(5)  any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.

The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.

1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42.

184. After a roll has been altered under section 174, 174.2 or 182 or a new roll has been deposited under section 183, the collection roll must, if necessary, be altered or prepared again accordingly.

1979, c. 72, s. 184; 1991, c. 32, s. 91.

CHAPTER XVI

Repealed, 1991, c. 32, s. 92.

1991, c. 32, s. 92.

185. (Repealed).

1979, c. 72, s. 185; 1982, c. 63, s. 210; 1988, c. 76, s. 55; 1991, c. 32, s. 92.

186. (Repealed).

1979, c. 72, s. 186; 1982, c. 63, s. 211; 1988, c. 76, s. 56; 1991, c. 32, s. 92.

187. (Repealed).

1979, c. 72, s. 187; 1991, c. 32, s. 92.

188. (Repealed).

1979, c. 72, s. 188; 1991, c. 32, s. 92.

189. (Repealed).

1979, c. 72, s. 189; 1991, c. 32, s. 92.

190. (Repealed).

1979, c. 72, s. 190; 1991, c. 32, s. 92.

191. (Repealed).

1979, c. 72, s. 191; 1991, c. 32, s. 92.

192. (Repealed).

1979, c. 72, s. 192; 1991, c. 32, s. 92.

193. (Repealed).

1979, c. 72, s. 193; 1991, c. 32, s. 92.

193.1. (Repealed).

1985, c. 27, s. 92; 1991, c. 32, s. 92.

194. (Repealed).

1979, c. 72, s. 194; 1991, c. 32, s. 92.

CHAPTER XVII AGREEMENTS

195. Two municipal bodies responsible for assessment may enter into an agreement under which one delegates to the other the exercise of its jurisdiction in such matters.

1979, c. 72, s. 195; 1991, c. 32, s. 93.

196. Two local municipalities or municipal bodies responsible for assessment may enter into an agreement under which one party delegates to the other the exercise of its jurisdiction in matters concerning the sending of notices of assessment and tax accounts or concerning the collection of taxes.

They may enter into such an agreement relating to jurisdiction in matters concerning the sending of notices of alteration of the roll.

1979, c. 72, s. 196; 1991, c. 32, s. 93; 1994, c. 30, s. 58.

196.1. A municipal body responsible for assessment may enter into an agreement with a local municipality in respect of which the body has jurisdiction in matters of assessment providing that every application for review under Division I of Chapter X that relates to property situated in the territory of the municipality is to be filed with the municipality.

1996, c. 67, s. 43.

197. An agreement contemplated in any of sections 195 to 196.1 must indicate the period for which it is valid; failing that indication, the agreement is valid for one fiscal period only.

An agreement contemplated in the first paragraph must provide the terms and conditions of the apportionment of the expenses arising therefrom.

1979, c. 72, s. 197; 1996, c. 67, s. 44.

198. (Repealed).

1979, c. 72, s. 198; 1991, c. 32, s. 94; 1996, c. 27, s. 148.

198.1. The parties to an agreement contemplated in any of sections 195 to 196.1 may provide therein that any other local municipality or any other municipal body responsible for assessment, as the case may be, may join the agreement.

An agreement which provides that it may be joined must determine, or provide a mechanism for determining, all or part of the conditions of joining. Such conditions are effective notwithstanding any inconsistent provision of any general or special Act.

A municipality or a body, as the case may be, by resolution of its council, may join an agreement which provides therefor, on the conditions determined by or pursuant to the agreement.

The municipality or body becomes a party to the agreement once the resolution for joining has received every required approval. It immediately sends a copy of the resolution to the other parties. The agreement is then deemed amended accordingly.

1982, c. 63, s. 212; 1991, c. 32, s. 95; 1996, c. 67, s. 45.

199. No officer or employee of a local municipality or municipal body responsible for assessment who devotes his working time exclusively to a matter contemplated in any of sections 195 to 196.1 may be dismissed for the sole reason that the exercise of jurisdiction has been delegated under that section.

1979, c. 72, s. 199; 1991, c. 32, s. 96; 1996, c. 67, s. 46.

200. If a local municipality or a municipal body responsible for assessment that has delegated the exercise of its jurisdiction under any of sections 195 to 196.1 dismisses an officer or employee contemplated in section 199, the resolution dismissing him must be served on him personally by handing him a copy of it.

A person dismissed as in the first paragraph may appeal from the decision to the Commission, and it shall decide finally, after inquiry.

The appeal must be made within fifteen days after service of the resolution.

If the appeal is upheld, the Commission may also order the municipality or the body to pay to the appellant the amount of money that it determines to indemnify him for the expenses he incurred in the appeal. The order to that effect is homologated on motion by the appellant by the Court of Québec or the Superior Court, according to the amount fixed. The appellant may then proceed to execution of judgment against the municipality or the body.

1979, c. 72, s. 200; 1988, c. 21, s. 66; 1991, c. 32, s. 97; 1996, c. 67, s. 47.

201. Where an officer or employee contemplated in section 199 who is employed by a party to an agreement entered into under any of sections 195 to 196.1 becomes an employee of another party pursuant to such agreement, his accumulated social benefits may be transferred at his request, on the conditions fixed by the Régie des rentes du Québec.

The social benefits provided for in the first paragraph include those accumulated in an account, a fund or a plan administered by the employer, by the employer and the employees or by a third person on behalf of the municipal officers or employees.

1979, c. 72, s. 201; 1991, c. 32, s. 98; 1996, c. 67, s. 48.

202. This chapter applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 202.

CHAPTER XVIII FISCAL PROVISIONS

DIVISION I TAXABLE IMMOVABLES

§ 1 . — Rule

203. An immovable entered on the real estate assessment roll is taxable and its taxable value is that entered on the roll under sections 42 to 48, unless the law provides that only a part of that value is taxable.

1979, c. 72, s. 203; 1986, c. 34, s. 11; 1991, c. 32, s. 99.

§ 2 . — Exceptions

204. The following are exempt from all municipal or school real estate taxes:

(1)  an immovable belonging to the Crown in right of Québec;

(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;

(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;

(2)  an immovable belonging to the Régie des installations olympiques;

(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;

(2.2)  an immovable belonging to the Agence métropolitaine de transport;

(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;

(4)  an immovable belonging to a local municipality and situated outside its territory;

(5)  an immovable belonging to the Commission de développement de la métropole, to a community, to a regional county municipality or to a mandatary of the Commission or of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;

(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of

(a)  a public road or works forming part of it, or of

(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;

(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;

(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;

(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;

(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:

(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;

(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;

(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;

(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;

(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);

(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);

(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;

(c)  an immovable belonging to a cooperative or a non-profit organization holding a chilcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C-8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;

(d)  (subparagraph repealed);

(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;

(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.

1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45.

204.0.1. Where an Act refers to a person mentioned in section 204 or in any paragraph thereof, the word “person” includes the Crown and any group which is not a legal person but which possesses a patrimony.

No such reference shall apply to a person mentioned solely in paragraph 7 or in subparagraph b of paragraph 10 of section 204 unless the reference specifically mentions that paragraph or subparagraph.

In any provision that establishes a rule applicable to an immovable or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes a person recognized by the Commission under paragraph 10 of section 204 or under section 208.1 or a person holding a permit referred to in paragraph 14 or 15 of section 204 only if the immovable to which the provision applies is the immovable mentioned in the recognition or the permit and is exempt from real estate tax.

1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3.

204.1. An immovable belonging to a person referred to in any paragraph of section 204 that is used by another person referred to in that section remains exempt from taxation and contemplated in the paragraph. The same rule applies if the paragraph requires the immovable to be used for a certain purpose and it is used for another purpose mentioned in that section.

However, an immovable belonging to a religious institution is deemed contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.

1980, c. 34, s. 28; 1982, c. 63, s. 213; 1994, c. 30, s. 61.

204.2. Where the Commission consults a local municipality pursuant to paragraph 10 of section 204, section 208.1 or section 209, the latter shall give its opinion within 90 days of the Commission’s request, failing which it is deemed to have agreed to the recognition or revocation of recognition forming the subject of the consultation.

1985, c. 27, s. 93; 1986, c. 34, s. 13; 1991, c. 32, s. 160.

205. A local municipality may, by by-law of its council, bind the owners of an immovable contemplated in paragraph 4, 5, 10 or 11 of section 204 that is situated in its territory to pay compensation for municipal services, unless, in the case of an immovable referred to in paragraph 4, 10 or 11 of section 204, that immovable is a structure intended for lodging persons, sheltering animals or storing things, which is part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment, or unless it is land which is the site of such a structure.

The compensation is imposed according to the value of the immovable, at a rate fixed by the council that may vary according to the classes of immovables.

In the case of an immovable referred to in paragraph 4, 10 or 11 of section 204, the rate shall not be higher than that of the general real estate tax nor exceed $0,50 per $100 of assessment.

In the case of an immovable referred to in paragraph 5 of section 204, the application of the rate shall not result in a compensation that exceeds the total amount of sums that result from taxes, compensations or modes of tariffing that would be payable were the immovable not exempt therefrom and were the sixth paragraph not applicable, other than the business tax and the surtax or the tax on non-residential immovables. However, in the case of a structure intended for lodging persons, sheltering animals or storing things that is serviced by a waterworks or sewer system or that is part of a plant or equipment for water or garbage treatment, or in the case of land that is the site of such a structure, the application of the rate shall not result in a compensation that exceeds the total amount of the sums resulting from the modes of tariffing that would be payable in respect of the immovable, were it not exempt therefrom and were the sixth paragraph not applicable, for the municipal services from which the immovable, its owner or its occupant derives the benefit within the meaning of section 244.3.

This section also applies in respect of land contemplated in paragraph 12 of section 204; in that case, the rate of compensation shall not be higher than that of the general real estate tax nor exceed $0.80 per $100 of assessment of the land.

The compensation provided for in this section stands in lieu, in respect of the immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person who is the owner, lessee or occupant of an immovable.

The preceding six paragraphs do not apply to an immovable which becomes taxable under the second paragraph of section 208.

1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49.

206. A local municipality and the owner of an immovable referred to in any of paragraphs 4, 5 or 10 to 12 of section 204 and situated in the territory of the local municipality may enter into an agreement by virtue of which the owner binds himself to pay a sum of money to the municipality in addition to the compensation exigible under section 205, as a consideration for the municipal services provided to his immovable.

1979, c. 72, s. 206; 1991, c. 32, s. 102; 1995, c. 73, s. 4.

207. (Repealed).

1979, c. 72, s. 207; 1980, c. 34, s. 29; 1982, c. 63, s. 214.

208. Where an immoveable that is not taxable under paragraph 1 or 1.1 of section 204 is occupied by a person other than a person referred to in that section or a corporation that is a mandatary of the Crown in right of Québec, the real estate taxes to which that immoveable would be subject without that exemption are levied on the lessee or, if there is no lessee, on the occupant, and are payable by the lessee or occupant.

Where an immoveable contemplated in another paragraph of section 204 is occupied by a person other than a person referred to in that section, it becomes taxable and the real estate taxes to which it is subject are levied on the lessee or, if there is no lessee, on the occupant, and are payable by the lessee or occupant.

The immoveable is entered in the name of the person who must pay the real estate tax.

Where the value of a part of an immovable referred to in any of paragraphs 1.2 and 13 to 17 of section 204 that is occupied by a person other than a person referred to in that section or, as the case may be, the total value of the aggregate of those parts is less than the lesser of $50 000 and the amount equal to 10 % of the value of the immovable, the second and third paragraphs of this section do not apply, notwithstanding section 2, to such a part.

Where the value of an immovable referred to in paragraph 3 of section 204 and occupied by a person other than a person mentioned in that section is less than $50,000, the second and third paragraphs of this section do not apply to that immovable. The same applies, notwithstanding section 2, where the value of the part so occupied of an immovable referred to in that paragraph is less than that amount.

For the purposes of the first three paragraphs, a person residing in a dwelling is not deemed to be the lessee of the dwelling or to occupy it and the person who administers the dwelling but does not reside in it is deemed to occupy it.

1979, c. 72, s. 208; 1980, c. 34, s. 30; 1982, c. 63, s. 215; 1986, c. 34, s. 14; 1988, c. 76, s. 59; 1994, c. 30, s. 62; 1996, c. 67, s. 50.

208.1. Notwithstanding section 208, upon an application filed by an institution or a body that is the lessee or the occupant of an immovable contemplated in section 204 and that is not a person mentioned in the said section, the Commission may recognize the institution or the body, after consultation with the local municipality, in respect of any immovable meeting either of the following requirements:

(a)  it is used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or

(b)  it is used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities.

The recognized institution or recognized body is deemed to be mentioned in paragraph 10 of section 204.

1985, c. 27, s. 94; 1991, c. 32, s. 160; 1994, c. 30, s. 63.

209. The Commission, after consulting the local municipality, may revoke the recognition granted under paragraph 10 of section 204 or under section 208.1.

The municipality may request the Commission to revoke the recognition referred to in the first paragraph.

The Commission or the municipality may require the production of the financial statements of an institution or body recognized under paragraph 10 of section 204 or under section 208.1, or that applies to be recognized thereunder.

1979, c. 72, s. 209; 1985, c. 27, s. 95; 1991, c. 32, s. 103.

209.1. The Commission may order that the recognition granted or the revocation of recognition pronounced by it has effect from a date not prior to the beginning of the fiscal year in which the application for recognition or revocation is made or, where the Commission is acting on its own initiative, the fiscal year in which the revocation is pronounced.

Notwithstanding the first paragraph, where a retroactive tax account has been legally sent following an amendment to the roll or following the preparation of a new roll to replace a roll that has been quashed or declared null, the Commission may order that the recognition granted by it has effect from a date not prior to the date on which the amendment to the roll takes effect or the date on which the new roll comes into force.

1980, c. 34, s. 31; 1985, c. 27, s. 96; 1986, c. 34, s. 15.

210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school real estate taxes or exempt such a government or body from any municipal or school real estate taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may be limited according to the nature of the activities carried on in the immovable by the government or body.

The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.

The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.

1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70.

DIVISION II SPECIAL TAXATION SCHEMES

§ 1 . — Golf courses

211. The taxable value of land used as a golf course having an area of 20 hectares or more and open to the public cannot exceed an amount per hectare computed in accordance with the second paragraph.

The amount is equal to the amount that was applicable for the fiscal year preceding the coming into force of the roll, increased or decreased by a percentage corresponding to that of the increase or decrease in the average unit rate for the lands entered on the roll at the time of its deposit in relation to the average unit rate for the lands entered on the roll of the preceding fiscal year at the time of its deposit. The average unit rate is the quotient obtained by dividing the total value of the land by its total area.

The council of the local municipality shall officialize the amount and percentage referred to in the second paragraph at the same time as it imposes the general real estate tax for the fiscal year in which the roll comes into force.

The value of the landscaping work on the land contemplated in the first paragraph is not taxable.

1979, c. 72, s. 211; 1986, c. 34, s. 17; 1988, c. 76, s. 61; 1991, c. 32, s. 105.

212. Section 211 applies to a parcel of land only if its owner has filed, in the registry office of the division where the land is situated and in the office of the clerk of the local municipality concerned, a deed describing the land, with a plan and technical description prepared by a land surveyor.

1979, c. 72, s. 212; 1991, c. 32, s. 160.

213. When a parcel of land contemplated in section 211 is no longer used as a golf course, the person who is bound to pay the taxes in respect of the unit of assessment that includes that land must pay to the local municipality and to the school board the difference between the amount of real estate taxes paid to each of them, respectively, and the amount that would have been otherwise exigible with respect to that unit of assessment, for each fiscal period during which section 211 has applied to that immovable, for not more than ten fiscal periods.

1979, c. 72, s. 213; 1991, c. 32, s. 160.

§ 2 . —

Repealed, 1991, c. 29, s. 17.

1985, c. 27, s. 97; 1991, c. 29, s. 17.

214. (Repealed).

1979, c. 72, s. 214; 1985, c. 27, s. 98; 1991, c. 29, s. 17.

215. (Repealed).

1979, c. 72, s. 215; 1979, c. 77, s. 21; 1991, c. 29, s. 17.

216. (Repealed).

1979, c. 72, s. 216; 1985, c. 27, s. 99; 1991, c. 29, s. 17.

217. (Repealed).

1979, c. 72, s. 217; 1991, c. 29, s. 17.

218. (Repealed).

1979, c. 72, s. 218; 1991, c. 29, s. 17.

219. (Repealed).

1979, c. 72, s. 219; 1979, c. 77, s. 21; 1985, c. 27, s. 100; 1991, c. 29, s. 17.

220. (Repealed).

1979, c. 72, s. 220; 1980, c. 34, s. 32; 1991, c. 29, s. 17.

220.1. (Repealed).

1980, c. 34, s. 32; 1991, c. 29, s. 17.

§ 2.1 . — Timber producers

1985, c. 27, s. 101.

220.2. This subdivision applies to every person who holds a forest producer’s certificate issued pursuant to section 120 of the Forest Act (chapter F-4.1).

1985, c. 27, s. 101; 1986, c. 15, s. 8; 1986, c. 108, s. 255; 1990, c. 64, s. 29; 1994, c. 13, s. 16; 1996, c. 14, s. 26.

220.3. Every individual or corporation contemplated in this subdivision may receive a reimbursement of part of the real estate taxes paid in respect of the immovables included in an assessment unit mentioned in the report referred to in paragraph 3 of section 123 of the Forest Act (chapter F-4.1) for a municipal or school fiscal period, if the individual or the corporation applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.

However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning assigned by Part I of the said Act, during which the municipal or school fiscal period ends and, in the case of any other corporation, within four years after the end of that fiscal period.

Subject to paragraph 3 of section 123 of the Forest Act, the reimbursement is equal to 85 % of the product obtained by multiplying the aggregate of real estate taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.

1985, c. 27, s. 101; 1986, c. 15, s. 8; 1993, c. 19, s. 2; 1993, c. 64, s. 2; 1995, c. 36, s. 1; 1996, c. 14, s. 27; 1997, c. 31, s. 1.

220.4. The application for reimbursement shall relate to the aggregate of all taxes payable in respect of an assessment unit for a municipal or school fiscal period to the local municipality or the school board, as the case may be.

1985, c. 27, s. 101; 1986, c. 15, s. 8; 1991, c. 32, s. 160; 1993, c. 64, s. 3.

220.5. The Minister of Revenue shall examine the application, determine the amount of the reimbursement to which the person is entitled, where such is the case, and notify the person of his decision.

1985, c. 27, s. 101.

220.6. Section 1052 of the Taxation Act (chapter I-3) applies, with the necessary modifications, to the payment or allocation of the reimbursement contemplated in section 220.5.

Where several persons are entitled to a reimbursement in respect of the same units, the reimbursement shall be paid to the person whose name appears on the tax account or allocated to his account.

1985, c. 27, s. 101; 1986, c. 15, s. 9; 1995, c. 63, s. 7.

220.7. The Minister of Revenue is not bound by the information given in an application and may determine the amount of the reimbursement to which a person is entitled on the basis of information derived from other sources.

1985, c. 27, s. 101.

220.8. The Minister of Revenue may review the amount of a reimbursement

(1)  within three years after the mailing of the notice contemplated in section 220.5;

(2)  at any time, if the applicant

(a)  misrepresented the facts through negligence or wilful omission, committed fraud in making his application or furnishing any other information for the purpose of obtaining a certificate contemplated in section 220.2 or payment of a reimbursement provided for by this subdivision;

(b)  did not respect the undertakings contracted to obtain the issue of such certificate to him; or

(c)  filed a waiver with the Minister in prescribed form.

1985, c. 27, s. 101; 1986, c. 15, s. 10; 1995, c. 36, s. 2.

220.9. Every person who has received a reimbursement of real estate taxes to which he is not entitled in whole or in part shall, within ninety days after the mailing of the notice of the Minister of Revenue, return to the Minister the amount reimbursed or part thereof, whether or not an opposition or appeal in respect of such reimbursement is in process.

1985, c. 27, s. 101.

220.10. Chapters III.1 and III.2 of the Act respecting the Ministère du Revenu (chapter M-31) apply, with the necessary modifications, to a notice contemplated in section 220.5 or 220.9.

1985, c. 27, s. 101; 1995, c. 63, s. 7; 1997, c. 85, s. 30.

220.11. The sums required for payment of a reimbursement of real estate taxes owing pursuant to this subdivision shall be taken out of the fiscal receipts collected under the Taxation Act (chapter I-3).

1986, c. 15, s. 11.

220.12. Every person who after benefiting by this subdivision in respect of an assessment unit for a municipal or school year receives a reimbursement of the same real estate taxes pursuant to other provisions of this Act or pursuant to Division VII.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) shall remit to the Minister an amount corresponding to 85 % of the reimbursement, and section 220.9, adapted as required, applies to this remittance.

1986, c. 15, s. 11; 1991, c. 29, s. 18.

220.13. If an assessment unit ceases to be entered on a certificate contemplated in section 220.2 because it no longer qualifies for such entry under the regulations mentioned in that section, the person required to pay the taxes in respect of that unit shall pay to the Minister of Revenue the amount of reimbursements of real estate tax disbursed by the Minister for each municipal or school fiscal period and that have not been reimbursed to him in accordance with section 220.9 or 220.11 for not more than the last ten fiscal periods, and section 220.9, with the necessary modifications, applies to this remittance.

1986, c. 15, s. 11; 1995, c. 63, s. 6.

§ 3 . — Gas distribution, telecommunications and electric power systems

221. Subject to section 224, a person who operates or has operated a system certain immovables of which, under sections 66 to 68, are not entered on the roll, must pay, as municipal real estate tax on these immovables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, in the case of a gas distribution or telecommunications system, a tax based on his taxable revenue and, in the case of an electric power production, transmission or distribution system, a tax based on his taxable gross revenue, for each fiscal period ending in the calendar year preceding the particular year, equal to

(1)  in the case of a gas distribution system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 4 % of that portion of such revenue exceeding $5 000 000;

(2)  in the case of an electric power production, transmission or distribution system, 3 % of the taxable gross revenue;

(3)  in the case of a cable-television system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 8 % of that portion of such revenue exceeding $5 000 000;

(4)  in other cases, 3.5 % of that portion of the taxable revenue not exceeding $35 000 000, plus 11 % of that portion of such revenue exceeding $35 000 000.

1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25; 1995, c. 73, s. 5.

222. A person, other than Hydro-Québec or any of its subsidiaries, who operates an electric power production system, who consumes all or part of the energy produced therein and whose immovable not entered on the roll under section 68 or exempt from taxation under paragraph 7 of section 204 was subject, for the municipal fiscal year beginning in 1979, to the taxes provided for in section 101 of the Real Estate Assessment Act (chapter E-16), must pay to the local municipality in whose territory the immovable is situated, as municipal real estate tax on that immovable or, as the case may be, on the whole of such immovables the person possesses in the territory, a tax computed in accordance with section 223.

For the purposes of this section, the power consumed by a person not dealing at arm’s length with the person who produces it, within the meaning of the Taxation Act (chapter I-3), is deemed to be consumed by that person.

1979, c. 72, s. 222; 1980, c. 34, s. 34; 1991, c. 32, s. 160; 1994, c. 30, s. 64.

223. The amount of the tax payable under section 222 for a municipal fiscal period is equal to the amount payable for the preceding fiscal period multiplied by the quotient obtained by dividing the total taxation revenues for the fiscal period for which the tax is payable by those for the preceding period.

However, the amount payable for a fiscal period may in no case be less than the amount payable for the previous fiscal period.

For the purposes of this section, the words “total taxation revenues” mean the amount computed in accordance with paragraph 1 of section 234.

The Minister may, however, amend the rules for computing the tax in a case where the total taxation revenues are reduced or increased by the constitution of a new local municipality, regrouping, annexation or other change in the territory of the municipality. The Minister shall then give a written notice of the new rules of computation to the municipality.

1979, c. 72, s. 223; 1980, c. 34, s. 35; 1983, c. 57, s. 117; 1991, c. 32, s. 106.

224. Where a person contemplated in section 221 operates or has operated a gas distribution or telecommunication system which is not confined to Québec, the tax the person is required to pay under that section for a fiscal period is equal to the amount of the tax that would be determined for the fiscal period, but for this section, that the part of his gross revenue from a business described in subparagraph 4 of the first paragraph of section 228, that may reasonably be attributed to Québec for that fiscal period is of the part of his gross revenue, from that business, that may reasonably be attributed to a particular jurisdiction for that fiscal period.

1979, c. 72, s. 224; 1994, c. 22, s. 26.

225. A person contemplated in section 221 must, within six months from the end of a fiscal period, forward to the Minister of Revenue a declaration on the form prescribed under section 265 and a statement of his taxable gross revenue or taxable revenue, as the case may be, for such fiscal period.

1979, c. 72, s. 225; 1980, c. 34, s. 36; 1982, c. 2, s. 94; 1993, c. 19, s. 4.

226. The amount of the tax provided for in section 221 shall be paid to the Minister of Revenue not later than 1 March of the calendar year following the end of each fiscal period of the person contemplated in that section.

The Minister of Revenue shall collect that tax on behalf of the local municipalities.

1979, c. 72, s. 226; 1981, c. 12, s. 31; 1991, c. 32, s. 160; 1993, c. 19, s. 4.

226.1. Where a person has a fiscal period exceeding 365 days and thus does not have a fiscal period ending in a particular calendar year, the first fiscal period of that person ending in the calendar year following the particular year is deemed, for the purposes of this subdivision, to end on the last day of the particular calendar year.

1981, c. 12, s. 31.

227. Where a corporation contemplated in section 221 or 222 ceases to exist owing to an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), before paying the tax for which it is debtor under the said section 221 or 222, the obligations binding on the corporation that ceases to exist are binding on the corporation resulting from the amalgamation.

Where a corporation contemplated in section 221 or 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the corporation are binding solidarily on its directors in office at the time when it ceases to exist.

1979, c. 72, s. 227; 1995, c. 1, s. 5.

228. For the purposes of this subdivision,

(1)  “gross revenue” means

(a)  in the case of a gas distribution or telecommunications system operated by a person during a fiscal period, the aggregate of all amounts received or receivable during the fiscal period, according to the method regularly followed by the person in computing his income for the purposes of Part I of the Taxation Act (chapter I-3), otherwise than as capital, not including interest in respect of an obligation or debt secured by a hypothec, dividends and rents or royalties for property, other than equipment not linked to the system, that is not used in the main activity of the person;

(b)  (subparagraph repealed);

(c)  in the case of an electric power production, transmission or distribution system, all the gross revenue derived from the sale of electric power to Québec consumers served by that system, or for the purpose of resale to Québec consumers;

(2)  “taxable gross revenue” in respect of an electric power production, transmission or distribution system means the sum of the following amounts:

(a)  the amount of gross revenue derived from the sale of electric power for consumption in Québec or for the purpose of resale to Québec consumers, less the amount of gross revenue derived from the sale of power referred to in the second paragraph of section 222, and less the amount of purchases of electric power for resale, if that power is produced in Québec; and

(b)  the amount of gross revenue derived from the sale of electric power to a transmitter exporting it outside Québec;

(3)  “net revenue” of a person for a fiscal period means the amount by which his revenue from the operation of a system for the fiscal period exceeds his loss from the operation of a system for the fiscal period;

(4)  “revenue from the operation of a system” or “loss from the operation of a system” of a person for a fiscal period means the revenue or loss of the person, for the fiscal period, from a business, where all or any part of the revenue is derived from the operation of a gas distribution or telecommunications system, and includes any revenue or loss pertaining directly to or incident to the business and any revenue or loss, for the fiscal period, from property used or held principally for the purpose of earning income from the business, computed in accordance with Part I of the Taxation Act, without reference, in respect of the business, to sections 94, 130, 130.1, 147, paragraphs a and b of section 148, paragraph d of section 157, sections 176 and 176.4, subsection 1 of section 179 and paragraphs f and g of section 600 of the said Act and before any deduction in respect of interest with respect to the business and in respect of any tax provided for in section 221;

(5)  “taxable revenue” of a person for a fiscal period means the amount by which his net revenue for the fiscal period exceeds the aggregate of the following amounts:

(a)  his net revenue, for the fiscal period, from the rental of equipment not linked to the system,

(b)  his net revenue, for the fiscal period, from the rental of time or space for advertising purposes, and

(c)  his net revenue, for the fiscal period, from the sale of equipment not linked to the system;

(6)  “net revenue from the rental of equipment not linked to the system” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;

(7)  “net revenue from the rental of time or space for advertising purposes” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of time or space for advertising purposes is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;

(8)  “net revenue from the sale of equipment not linked to the system” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the sale of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4.

1979, c. 72, s. 228; 1983, c. 57, s. 118; 1993, c. 19, s. 5; 1997, c. 14, s. 5.

228.1. For the purposes of this subdivision, “fiscal period” has the meaning that is assigned thereto for the purposes of Part I of the Taxation Act (chapter I-3).

1993, c. 19, s. 6.

228.1.1. A partnership may deduct, in computing the revenue or loss of the partnership from the operation of a system for a fiscal period, the amount of tax which a corporation that has an interest in the partnership at the end of that fiscal period has paid under Part IV of the Taxation Act (chapter I-3) in respect of that interest, for the fiscal period of the corporation the end of which coincides with the end of the fiscal period of the partnership or is immediately prior to it, to the extent that the amount

(a)  is attributable to the operation, by the partnership, of a gas distribution or telecommunications system; and

(b)  has not been deducted by the corporation in computing the revenue or loss of the corporation from the operation of a system.

1995, c. 1, s. 6.

228.2. Where a person operates or has operated a gas distribution or telecommunications system and pays or undertakes to pay, in respect of a particular fiscal period, to a person to whom he is related, within the meaning of the Taxation Act (chapter I-3), or to whom he would be related if the latter person, in this section referred to as the “particular person”, were subject to that Act, an amount that may reasonably be regarded as paid or payable for the system, or such material or equipment as may reasonably be attributed to the operation of such a system, to be made available to him, each amount described in the second paragraph shall be included in computing the revenue or loss of that person from the operation of the system for the particular fiscal period.

The amounts to be included in computing the revenue or loss of the person referred to in the first paragraph are the amounts that under Part I of the Taxation Act are deductible, in respect of the system, material or equipment, in computing the revenue of the particular person for his fiscal period ending during the particular fiscal period, or that would be deductible were the particular person subject to the Taxation Act, as interest or under sections 130, 130.1, 147, paragraphs a and b of section 148, paragraph d of section 157, sections 176 and 176.4 and subsection 1 of section 179 of the Taxation Act.

1994, c. 22, s. 27.

229. Sections 220.2 to 220.13, 221, 224 to 228.2 and 265 are considered to be fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

Title I of Book XI of Part I of the Taxation Act (chapter I-3) applies to the provisions referred to in the first paragraph, with the necessary modifications.

1979, c. 72, s. 229; 1980, c. 34, s. 37; 1985, c. 27, s. 102; 1986, c. 15, s. 12; 1993, c. 19, s. 7; 1994, c. 22, s. 28; 1995, c. 1, s. 7; 1995, c. 63, s. 7.

230. The revenues derived from the tax imposed under section 221, after deduction of the sums withheld under the second paragraph, must be paid to municipalities.

The following sums shall be withheld from the revenues derived from the tax:

(1)  a sum, equal to 1.5 % of the revenues, representing the tax collection costs;

(2)  a sum, equal to 1.5 % of the revenues, representing the costs incurred for the payment of part of the revenues to municipalities;

(3)  a sum representing any tax to be collected from the municipalities for services provided to them by the Government or by one of its ministers and consisting in collecting the tax imposed under section 221 on behalf of the municipalities and in paying part of the revenues derived from that tax to them.

Part of the revenues to be paid to municipalities under the first paragraph may be allocated to the financing of any program of the Government or of any of its ministers or bodies or of any component of such a program, designated in the regulation under paragraph 4 of section 262, intended to provide financial assistance to a municipality or a group of municipalities. Any balance shall be apportioned among the local municipalities by the person determined in the said regulation and according to the rules, terms and conditions prescribed therein.

1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119; 1991, c. 32, s. 107; 1992, c. 53, s. 7; 1996, c. 41, s. 1.

§ 4 . — Trailers

231. A local municipality may impose upon the owner or the occupant of a trailer situated in its territory a permit costing not more than $10

(1)  for each period of 30 days beyond 90 consecutive days that it remains there, if it does not exceed 9 metres in length;

(2)  for each period of 30 days if it exceeds 9 metres in length.

The permit is payable in advance to the municipality for each period of 30 days.

In addition, the owner or occupant of a trailer contemplated in the first paragraph may be subject to payment of compensation for the municipal services he receives; this compensation is established by the municipality and is payable in advance for each period of 30 days.

However, with the consent of the owner or occupant of a trailer, a municipality may collect the amount of the permit and compensation for a period of twelve months.

1979, c. 72, s. 231; 1991, c. 32, s. 108.

§ 5 . — Rectories of certain Churches

1980, c. 34, s. 39.

231.1. Any rectory of a Church incorporated under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed the product obtained by multiplying the median proportion of the roll by the value fixed by regulation of the Minister, the median proportion being that established for the first fiscal year for which the roll applies.

The main residence belonging to a minister in charge of a place of public worship of a Church incorporated under the laws of Québec is considered to be a rectory.

The first paragraph applies to only one rectory for each church.

1980, c. 34, s. 39; 1982, c. 2, s. 95; 1988, c. 76, s. 62; 1991, c. 32, s. 109.

§ 6 . — Trapping camps

1988, c. 76, s. 63.

231.2. Any trapping camp owned by an Indian, as defined by regulation of the Government, who practises a trapping activity which is recognized by the band council of the band to which he belongs is exempt from municipal or school real estate taxes, on the portion of its value that does not exceed $15 000.

1988, c. 76, s. 63; 1992, c. 53, s. 8.

§ 7 . — Agricultural operations

1991, c. 29, s. 19.

231.3. For the purposes of school taxes, the taxable value of the land of any agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) is limited to $375 a hectare.

For the purposes of section 302 of the Education Act (chapter I-13.3), the value entered on the roll which must be multiplied by the comparative factor established for the roll is, for the unit of assessment that includes the land, the value which takes account of the limit fixed in the first paragraph.

1991, c. 29, s. 19; 1996, c. 26, s. 85.

§ 8 . — Oil refineries

1991, c. 32, s. 110.

231.4. The taxable value of an oil refinery is the difference obtained by subtracting from the value of the refinery established in accordance with sections 42 to 46.1 one-half of the value of those of its tanks which are included in the assessment unit which also includes the land underlying the production area.

For the purposes of the first paragraph, any accessory conduit of an oil tank, except a pipeline, shall be deemed to form a part of the tank.

1991, c. 32, s. 110.

DIVISION III BUSINESS TAX

232. Every local municipality may, by by-law, impose a business tax on any person entered on its roll of rental values carrying on, for pecuniary gain or not, an economic or administrative activity in matters of finance, trade, industry or services, a calling, an art, a profession or any other activity constituting a means of profit, gain or livelihood, except an employment or charge.

The tax shall be imposed, according to the roll, on the occupant of each place of business on the basis of its rental value, at the rate fixed in the by-law.

However, in the case of a place of business that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to the whole place of business even if it includes an immovable other than the road bed.

A business tax imposed under the first paragraph for a particular municipal fiscal period remains imposed for subsequent municipal fiscal periods, until it is amended or repealed.

1979, c. 72, s. 232; 1986, c. 34, s. 18; 1991, c. 32, s. 111; 1993, c. 43, s. 10; 1993, c. 78, s. 8; 1994, c. 30, s. 65; 1998, c. 43, s. 3.

232.1. Nothing in sections 212 of the Savings and Credit Unions Act (chapter C-4.1) and 128 of the Cooperatives Act (chapter C-67.2) shall prevent the application of section 232 to a body to which one of them is applicable.

1987, c. 69, s. 4; 1988, c. 64, s. 559, s. 587.

233. The revenues of a local municipality for a fiscal year from the business tax or, as the case may be, from both the business tax and the surtax on non-residential immovables provided for in section 244.11 or the tax on non-residential immovables provided for in section 244.23, shall not exceed the greater of the following amounts:

(1)  the amount obtained by multiplying the taxable non-residential real estate assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;

(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.

Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:

(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.50 and 9.0;

(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;

(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;

(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;

(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 1.13 and 6.7;

(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;

(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;

(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;

(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.

However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.

The taxable non-residential real estate assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated. The same applies to the standardized aggregate taxation rate considered.

1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4.

233.1. For the purposes of section 233, neither the amount of the surtax or of the tax on non-residential immovables payable on a non-taxable unit of assessment under the first paragraph of section 208 nor a sum payable in lieu of that surtax, that tax or the business tax shall be taken into account.

1991, c. 32, s. 112; 1994, c. 30, s. 67.

234. For the purposes of section 233, the standardized aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the amount established in accordance with paragraph 1 by that established in accordance with paragraph 2:

(1)  the total amount of estimated revenues for the fiscal year from the taxes, compensations and modes of tariffing that will be imposed by the municipality, among those contemplated by the regulation made under paragraph 3 of section 263;

(2)  the standardized taxable real estate assessment of the municipality for the fiscal year.

1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113.

235. For the purposes of section 234, the standardized taxable real estate assessment of a local municipality is the product obtained by multiplying the aggregate of the taxable values entered on its real estate assessment roll by the factor established under section 264 for the first fiscal year for which the roll applies.

Where a municipality does not avail itself of sections 253.27 to 253.34, the taxable values used for the purposes of the first paragraph are, for the first fiscal year for which the roll applies, those entered thereon on the date of its deposit and, for the second and third fiscal years, those entered thereon on the date of the first and second anniversaries of the deposit.

Where a municipality avails itself of sections 253.27 to 253.34, the standardized taxable real estate assessment established for the first fiscal year shall be used, as adjusted, to establish the aggregate taxation rate for each of the first and second fiscal years for which the roll applies.

The adjusted assessment shall be determined by using, instead of their taxable values entered on the roll, the adjusted values that would apply to certain taxable units of assessment for the purposes of the imposition of real estate taxes for the first or the second fiscal year, as the case may be, if any reference in sections 253.28 to 253.30, 253.33 and 253.34 to the coming into force of the roll concerned meant the date of its deposit.

For the purpose of computing the adjusted assessment applicable for the second fiscal year, the standardized net increase or decrease in the taxable values resulting from alterations made to the roll in the 12 months following the date of the deposit of the roll shall be added to or subtracted from that established for such fiscal year under the fourth paragraph.

The standardized aggregate taxation rate of a municipality referred to in the third paragraph shall be established, for the third fiscal year for which the roll applies, as if the municipality were referred to in the second paragraph.

The standardization referred to in the third and fifth paragraphs shall be obtained by means of the factor referred to in the first paragraph.

In cases where the sole fiscal year, the second fiscal year or the fiscal year subsequent to the third fiscal year for which a roll applies is deemed to be the third fiscal year under section 72.1, the obligation under the second paragraph of this section to take into account the values entered on the roll on the date of the second anniversary of its deposit is

(1)  in the first case, inoperative;

(2)  in the second case, adapted as if the anniversary concerned were the first;

(3)  in the third case, adapted as if the anniversary concerned were that preceding the beginning of the supplementary fiscal year for which the roll applies.

1979, c. 72, s. 235; 1988, c. 76, s. 66; 1991, c. 32, s. 114.

235.1. For the purposes of section 233, the taxable non-residential real estate assessment of a local municipality is the aggregate of the taxable values, entered on its real estate assessment roll, of the units of assessment identified in accordance with the first paragraph of section 57.1, regardless of the presumption made under the second paragraph of that section. However, in the case of a unit subject to the third paragraph of section 244.13 or 244.25 and in the case of a unit belonging to a category defined by regulation of the Minister under paragraph 10 of section 263, 40 % of the taxable value, in the former case, and, in the latter case, that part of the value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs shall be taken into account, instead of its taxable value.

For the purposes of section 233, the taxable rental assessment of a local municipality is the aggregate of the values of places of business entered on its roll of rental values, other than those identified as non-taxable in accordance with section 69.7. However, in the case of a place referred to in the third paragraph of section 232, 40 % of its value shall be taken into account, instead of its value.

Section 235, except the first and seventh paragraphs, adapted as required and taking into account the non-standardization of the values, applies to the determination of the taxable non-residential real estate assessment or the taxable rental assessment for each fiscal year for which a roll applies.

1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68.

236. No business tax may be imposed by reason of

(1)  an activity carried on by

(a)  the Crown in right of Québec or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société immobilière du Québec, the Corporation d’hébergement du Québec, the Régie des installations olympiques, the Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the Institut de police du Québec;

(b)  a local municipality, a community, a regional county municipality, the Commission de développement de la métropole, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;

(c)  a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;

(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(e)  a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);

(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;

(g)  a cooperative or non-profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C-8.2);

(2)  an activity carried on by a public body or any person mentioned in section 204 for the purpose of allowing the use of a public road or works forming part of it, or the use of works used for the protection of wildlife or of the forest and situated in an unorganized territory;

(3)  an activity carried on by an episcopal corporation, a fabrique, a religious institution or an incorporated Church as part of the exercise of public worship;

(4)  an activity carried on without pecuniary gain by a religious institution or a fabrique in the immediate pursuit of the religious or charitable objects for which it was established;

(5)  an activity carried on whithout pecuniary gain, in an immovable used by the public, mainly for cultural, scientific, ecological, recreational, charitable, social or animal protection purposes;

(6)  a management activity related to the pursuit of an activity carried on, in accordance with paragraph 5, for cultural, scientific, ecological, recreational, charitable or animal protection purposes even if the management activity is carried on in a separate immovable that is or is not used by the public;

(7)  a management activity related to an activity carried on without pecuniary gain mainly for the purpose of defending the interests or rights of a group of persons formed on the basis of language, ethnic or national origin, age or a handicap, of fighting a form of illegal discrimination or of helping socially or economically underprivileged or oppressed persons;

(8)  an activity carried on by a charity that is a registered charity for the purposes of the Taxation Act (chapter I-3);

(9)  the operation of a cemetery without pecuniary gain;

(10)  an activity carried on for agricultural or horticultural exhibition purposes by an agricultural or horticultural society or by any person mentioned in section 204;

(11)  an activity related to an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(12)  an activity by reason of which a forest producer’s certificate is issued pursuant to section 120 of the Forest Act (chapter F-4.1);

(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1), or in furnishing to the persons residing in the immovable or their guests such goods or related service as are reserved for them, to the extent that the activity is carried on in the immovable or dependencies thereof where the goods or related service are furnished.

1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46.

236.1. Subject to section 236.2, an activity must be recognized by the Commission, after consultation with the local municipality, in order for the person carrying it on to be exempt from the business tax pursuant to paragraphs 5 to 7 of section 236.

Sections 204.2, 209 and 209.1, adapted as required, apply to a recognition under the first paragraph.

1987, c. 42, s. 12; 1991, c. 32, s. 117.

236.2. An activity contemplated in paragraph 5 of section 236 is deemed to be recognized for the purposes of section 236.1, in respect of the immovable where it is carried on, if it is recognized pursuant to paragraph 10 of section 204 or section 208.1 in respect of that immovable.

1987, c. 42, s. 12; 1991, c. 32, s. 118.

237. The local municipality may provide for the granting of a business tax credit, in accordance with the second and third paragraphs, to the occupants of certain places of business of lesser rental value. It must, in such a case, fix the coefficient referred to in the second paragraph, which shall not exceed 2, and the reference rate referred to in the third paragraph, which shall be lesser than the rate of the tax.

The amount of the credit in respect of a place of business is the product obtained by multiplying the difference established in accordance with the third paragraph by the coefficient.

That difference is established by subtracting, from the amount referred to in subparagraph 1, the amount referred to in subparagraph 2:

(1)  the amount from which the amount referred to in subparagraph 2 is subtracted is the lesser of

(a)  the quotient obtained by dividing, by the factor established for the roll pursuant to section 264, the product obtained by multiplying $10,000 by the reference rate; and

(b)  the product obtained by multiplying the value of the place of business, entered on the roll of rental values, by the difference obtained by subtracting, from the rate of the tax, two thirds of the reference rate;

(2)  the amount subtracted from the amount referred to in subparagraph 1 is the product obtained by multiplying, by one third of the reference rate, the value of the place of business entered on the roll of rental values.

1979, c. 72, s. 237; 1983, c. 57, s. 120; 1991, c. 32, s. 119; 1998, c. 43, s. 5.

238. (Repealed).

1979, c. 72, s. 238; 1983, c. 57, s. 121.

239. Where a place of business is occupied successively, during a fiscal period, by several persons carrying on an activity contemplated in the first paragraph of section 232, and where one of these persons has paid the business tax for the whole fiscal period in respect of that place of business, the other person is exempt from payment of that tax if he establishes that the person who has paid it has signed a transfer of the benefit of the payment in his favour and if he produces a receipted account therefor.

1979, c. 72, s. 239.

240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a place of business to occupy another, for a purpose mentioned in the first paragraph of section 232, in the territory of the same local municipality, shall not be held to pay the business tax applicable for the new place of business, subject to the second paragraph.

Subject to section 239, if the rental value of the new place of business is higher or lower than the rental value of the first place of business, the person contemplated in the first paragraph must pay the tax supplement, or the municipality must refund the amount of tax it has collected in excess, arising out of that difference, in proportion to the portion of the fiscal period remaining at the time the occupation of the new place of business begins.

1979, c. 72, s. 240; 1991, c. 32, s. 121.

241. If, during a fiscal period, a person subject to payment of the business tax ceases to occupy a place of business but without occupying another in accordance with section 240, he is entitled to a refund or a credit, as the case may be in proportion to the portion of the fiscal period remaining at the time the occupation of the place of business ceases, unless he has signed a transfer or benefit of payment under section 239.

1979, c. 72, s. 241.

242. Subject to sections 239 and 240, a person who begins to occupy a place of business for a purpose contemplated in the first paragraph of section 232 after the beginning of a fiscal period is bound to pay the business tax for that place of business in proportion to the portion of the fiscal period remaining at the time when the occupation begins.

1979, c. 72, s. 242.

243. In the case of a local municipality having a roll of rental values, when an immovable becomes or ceases to be a place of business or when a change of occupant of that place occurs, the owner of the immovable must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to the municipality or inform it in any other manner agreed upon with the clerk.

Every owner who, knowing that his immovable has become or has ceased to be a place of business or that a change of occupant of that place has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if he learns of the fact too late to act within the time limit, as soon as possible thereafter, is guilty of an offence and is liable to a fine of $500.

The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.

1979, c. 72, s. 243; 1991, c. 32, s. 124.

244. (Repealed).

1979, c. 72, s. 244; 1991, c. 32, s. 125.

DIVISION III.1 TARIFFING

1988, c. 76, s. 68.

244.1. Every municipality may, by by-law and to the extent that a regulation of the Government under paragraph 8.2 of section 262 is in force, provide that all or part of its property, services or activities shall be financed by means of a tariff.

A municipality may, in the same manner, provide that all or part of the aliquot share or of other contribution owed by it in respect of property, services or activities of another municipality, a community, an intermunicipal body or another intermunicipal public body shall be financed as in the first paragraph.

1988, c. 76, s. 68; 1991, c. 32, s. 160; 1996, c. 77, s. 54.

244.2. Any local and independent source of revenue other than a tax based on the real estate value or the rental value of immovables or places of business and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.

A mode of tariffing includes, in particular,

(1)  a real estate tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;

(2)  a compensation exigible from the owner or occupant of an immovable;

(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.

The only mode of tariffing that may be provided for by a regional county municipality not acting as a local municipality under section 8 of the Act respecting municipal territorial organization (chapter O-9) is a fixed amount referred to in subparagraph 3 of the second paragraph or an amount exigible in the same manner as a subscription.

1988, c. 76, s. 68; 1996, c. 77, s. 55.

244.3. The mode of tariffing must be related to the benefits derived by the debtor.

Benefits are derived not only when the debtor or his dependent actually uses the property or service, or benefits from the activity but also when the property or service is at his disposal or the activity is an activity from which he may benefit in the future. The rule, adapted as required, also applies in the case of a property, service or activity from which benefit may be derived not directly by the person but which may be derived in respect of the immovable of which he is the owner or occupant.

The extended meaning given to the expression “benefits derived” in the second paragraph does not apply if the mode of tariffing is a fixed amount exigible in a punctual manner for the use of a property or a service or in respect of the benefit derived from an activity.

1988, c. 76, s. 68.

244.4. The mode of tariffing shall remain related to the benefit derived even if the revenue generated thereby exceeds the expenses attributable to the property, service or activity, provided that the excess amount is justified by sound management principles such as the obligation to standardize the demand, to take competition into consideration and to enable the inhabitants and ratepayers of the territory of the municipality to take precedence over other beneficiaries or, where the mode of tariffing is a fixed amount exigible in a punctual manner for the use of a property or a service, if the excess amount is justified by a more frequent use than what had been anticipated.

1988, c. 76, s. 68; 1991, c. 32, s. 160.

244.5. The by-law may provide for classes of property, services, activities, aliquot shares, contributions or beneficiaries, combine classes and prescribe different rules for each class or combination.

The by-law may, in particular, prescribe that

(1)  tariffing shall be used in respect of one class or combination but not in respect of another;

(2)  tariffing shall be combined, in the manner it determines, with any other mode of financing prescribed by another applicable legislative provision, and may be used in respect of one class or one combination and not in respect of another or may differ according to classes or combinations;

(3)  the applicable mode of tariffing shall differ according to classes or combinations of classes;

(4)  the rule prescribed for computing the amount exigible under a mode of tariffing may differ for each of the classes of beneficiaries, whether it is the tax rate, the amount of compensation, the fixed amount exigible for the use of a property or service, or any other base of tariffing.

1988, c. 76, s. 68.

244.6. The by-law may prescribe for the use of measuring instruments to permit the computation of the amount payable, as well as rules relating to the installation, maintenance and reading of such instruments and the consequences of a breach of such rules, more particularly, as regards the determination of an amount payable by the debtor in whose respect the instruments cannot be used.

1988, c. 76, s. 68.

244.7. Any compensation required from a person under this division by reason of his being the owner of an immovable shall be regarded as a real estate tax imposed on the immovable.

1988, c. 76, s. 68.

244.8. Subject to section 244.7, the by-law may prescribe terms and conditions for the collection of the amount exigible under this division.

Failing such terms and conditions, the rules provided for by the Act in respect of the collection of taxes or compensations, where the mode of tariffing imposed is a tax or a compensation, apply to the amount payable under this division.

The municipality may enter into an agreement with the operator of a telecommunications business under which the operator collects on behalf of the municipality all or part of an amount payable under this division and allotted to finance all or part of the property, services or activities relating to a “9-1-1 centre”; the agreement may provide for collection costs to be withheld from the amount collected. The municipality may also enter into an agreement with the operator under which the municipality assigns to the operator all or part of its claims resulting from the imposition of a mode of tariffing to cover the financing referred to in this paragraph. The municipality may give a mandate to the Union des municipalités du Québec or to the Union des municipalités régionales de comté et des municipalités locales du Québec inc. to enter on its behalf into an agreement under this paragraph.

An agreement entered into with a body referred to in the third paragraph concerning a “9-1-1 centre” does not require the authorization or approval of the Minister as an agreement involving a financial commitment for the municipality.

1988, c. 76, s. 68; 1994, c. 30, s. 70; 1995, c. 34, s. 79.

244.9. A mode of tariffing may be used to repay all or part of a loan or to contribute to the sinking-fund constituted for such repayment.

In that case, the loan by-law or resolution must specify the mode of tariffing, the tax base and the class of debtors.

Where the by-law or resolution provides that the repayment must be made by way of both a real estate tax, or a compensation regarded as a real estate tax, and another mode of tariffing but does not specify the proportions thereof, only the tax or compensation shall be considered for the purpose of determining if all the persons qualified to vote in the municipality or only part of them may take part in the referendum on the by-law or resolution.

1988, c. 76, s. 68; 1991, c. 32, s. 160.

244.10. Sections 244.1 to 244.9 apply notwithstanding any inconsistent provision of any general law or special Act.

1988, c. 76, s. 68; 1991, c. 32, s. 160; 1993, c. 78, s. 10.

DIVISION III.2 SURTAX ON NON-RESIDENTIAL IMMOVABLES

1991, c. 32, s. 128.

244.11. Every local municipality may, by by-law, impose a surtax on units of assessment, entered on its real estate assessment roll, which are constituted of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).

However, a unit of assessment is not subject to the surtax if it consists only of an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it consists only of vacant land, a body of water or both.

A unit of assessment constituting only a dependency of a wholly-residential unit not subject to the first paragraph and a unit constituted only of the road bed of a railway to which section 47 applies are not subject to the surtax.

Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.

A unit of assessment not subject to the second or third paragraph which includes both non-residential or residential immovables subject to the first paragraph and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation is subject to the surtax.

1991, c. 32, s. 128; 1993, c. 43, s. 11; 1993, c. 78, s. 11.

244.12. Subject to Division IV.3, the surtax shall be based on the taxable value of each unit of assessment.

1991, c. 32, s. 128.

244.13. The rate of the surtax shall be fixed in the by-law adopted under section 244.11.

However, in the case of a unit of assessment referred to in the fifth paragraph of the said section, the amount of the surtax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.

In the case of a unit that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the surtax shall be calculated at 40 % of the rate. Notwithstanding section 2, this paragraph applies to a whole unit even if it includes an immovable other than the road bed.

1991, c. 32, s. 128; 1993, c. 43, s. 12; 1993, c. 78, s. 12; 1994, c. 30, s. 71; 1998, c. 43, s. 6.

244.14. The revenues of a local municipality for a fiscal year from the surtax, or from both the surtax and the business tax, as the case may be, shall not exceed the maximum amount of revenues established in accordance with sections 233 to 235.1.

1991, c. 32, s. 128.

244.15. The municipality may, in the by-law adopted under section 244.11, provide that the debtor of the surtax is entitled to an abatement when the unit of assessment or separate premises therein are vacant.

However, the municipality may, in the by-law,

(1)  prescribe that a unit or separate premises be taken into consideration for the purposes of abatement only if they are vacant for the number of days fixed by the municipality, specify whether the days taken into account in computing this number must occur consecutively and, in such a case, whether the days must be included in a single fiscal year or whether they may be included in two fiscal years and specify whether a unit or separate premises, once a number has been reached, are to be taken into consideration for the purposes of abatement from the day the number is reached or from the first of the days, consecutive or not, as the case may be, included in the fiscal year for which abatement is granted;

(2)  prescribe that a debtor be entitled to abatement only if vacancies within a unit reach, taking into account, where applicable, any regulatory provision adopted pursuant to paragraph 1, a certain percentage and prescribe the rules for establishing that percentage.

For the purposes of this section and sections 244.16 and 244.17, the word “premises” means premises entered as separate premises on the schedule to the real estate assessment roll provided in section 69.

A unit of assessment is considered to be vacant when it is unoccupied and is either up for sale or offered for rent on the market for immediate occupation, is unfit for occupancy, is undergoing work which prevents it from being occupied or is subject to a lease whose execution has not commenced. Separate premises are considered to be vacant when they are unoccupied and are either offered for rent on the market for immediate occupation, are unfit for occupation, are undergoing work which prevents them from being occupied or are subject to a lease whose execution has not commenced. For the purposes of this paragraph, a lease does not include a sublease or the assignment of a lease.

Notwithstanding section 2, the first four paragraphs apply only to whole units of assessment and whole separate premises.

1991, c. 32, s. 128; 1992, c. 53, s. 9.

244.16. Any municipality which has availed itself of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, rules for the calculation of an abatement.

These rules must take into account, in particular,

(1)  the rate of the surtax or, as the case may be, of the part thereof which applies;

(2)  the basis of imposition of the surtax;

(3)  the percentage entered in respect of the separate vacant premises, where applicable, on the schedule to the real estate assessment roll provided for in section 69;

(4)  the part of the fiscal year during which the vacancy exists;

(5)  where applicable, any regulatory provision adopted pursuant to the second paragraph of section 244.15.

The rules for the calculation of an abatement may provide that the amount of the surtax which may be attributed to a vacant unit or separate premises for the period when vacancy is taken into consideration be compensated, either completely or partially, by the amount of the abatement.

1991, c. 32, s. 128; 1992, c. 53, s. 10.

244.17. In cases where the municipality has availed itself of the first paragraph of section 244.15, when occupancy of an assessment unit or separate premises thereof begins or ceases or when a change of its occupant occurs, the debtor of the surtax must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to that municipality or inform it in any other manner agreed upon with the clerk.

Every person who, knowing that occupancy of the unit of assessment or separate premises thereof for which he owes the surtax has begun or ceased or that a change of occupant has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if he learned of the fact too late to act within the prescribed time, as soon as possible thereafter, is guilty of an offence and liable to a fine of $500.

Every person convicted of an offence under the second paragraph shall lose the right to obtain an abatement under section 244.15 for one year, from the day on which the judgment becomes res judicata.

The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.

1991, c. 32, s. 128.

244.18. A municipality which has availed itseld of the provisions of the first paragraph of section 244.15 shall provide, in the by-law adopted under section 244.11, the terms and conditions according to which an abatement is granted as well as the rules which apply where a debtor acquires or loses the right to an abatement during a fiscal year or where the amount of the abatement varies; it may, in particular, provide that interest is added to the amount of a surtax supplement or overpayment which must, in such a case, be paid or refunded.

The abatement to which a debtor is entitled for a fiscal year, according to the data known by the municipality at the end of that fiscal year, must be granted to him before 1 May of the following fiscal year.

The municipality must inform a debtor who receives an abatement of the rules of calculation applicable and communicate to him the data which have been used with respect to his assessment unit.

1991, c. 32, s. 128; 1992, c. 53, s. 11.

244.19. No debtor may cause any part of the surtax to be borne, directly or indirectly, by the occupant of part of a unit of assessment which does not constitute separate premises which are required to be entered on the comprehensive schedule of a real estate assessment roll, under the first three paragraphs of section 69, regardless of whether a comprehensive schedule, or an abridged schedule provided for in the fourth paragraph of the said section, is included on the roll of the municipality concerned.

1991, c. 32, s. 128; 1992, c. 53, s. 12.

244.20. The occupant of any unit of assessment subject to the surtax or of separate premises included in such a unit and entered on the schedule to the real estate assessment roll provided for in section 69, or the owner of such a unit or premises if occupied by him, is entitled to receive from the local municipality, on written application, a subsidy equal to the amount of the surtax paid by the debtor or, as the case may be, such part of the amount as may be attributed to the separate premises, if such occupant or owner is a person who is mentioned in a paragraph of section 204 other than paragraphs 1, 1.1 and 2.1, referred to in section 210, referred to in paragraph 8 of section 236, or is a person carrying on in the unit or premises an activity recognized by the Commission in accordance with section 236.1. However, such a person is not entitled to a subsidy for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E-15.1).

The Commission may exercise the power provided for in section 236.1, for the purposes of this section, even where the municipality does not impose the business tax.

If the person entitled to the subsidy occupies separate premises, the amount of the subsidy shall be equal to that part of the amount of the surtax paid which corresponds to the percentage entered on the schedule to the roll with regard to such premises. However, where the same separate premises are occupied on a shared-time basis by several occupants under separate leases or by the owner and such an occupant, the owner must provide each of them with a statement of the proportion represented by his share of occupancy; each is entitled to receive, provided he presents the statement with his application, the proportion of the amount of the subsidy payable with regard to the separate premises which corresponds to the proportion indicated on the statement.

In cases where the Commission has recognized the activity of the person entitled to the subsidy for only a part of the unit or premises he occupies, the amount calculated under the first three paragraphs shall be reduced to take into account only that part of the unit or premises.

In cases where the person entitled to the subsidy occupies the unit or premises for only a part of the fiscal year, the amount calculated under the first four paragraphs shall be reduced to take into account only that part of the fiscal year.

1991, c. 32, s. 128; 1992, c. 53, s. 13; 1994, c. 30, s. 72.

244.21. The municipality may, in the by-law adopted under section 244.11, prescribe the form or minimum content of the application or statement provided for in section 244.20 or any other terms and conditions relating to the payment of the subsidy under the said section.

It may also, in the by-law, prescribe the period within which the subsidy application must, on pain of refusal, be received by the municipality. That period must not, however, expire before 1 February of the fiscal year following the year for which the subsidy is payable.

1991, c. 32, s. 128.

244.22. For the purposes of sections 244.15 to 244.20, in the case of a non-taxable immovable in respect of which an amount in lieu of the surtax must be paid by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255 or by the Crown in right of Canada or by one of its mandataries, the word “surtax” means the amount in lieu thereof.

1991, c. 32, s. 128; 1994, c. 30, s. 73.

DIVISION III.3 TAX ON NON-RESIDENTIAL IMMOVABLES

1994, c. 30, s. 73.

244.23. Every local municipality that does not impose the surtax provided for in section 244.11 may, by by-law, impose a tax on units of assessment entered on its real estate assessment roll which are comprised of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).

However, a unit of assessment is not subject to the tax if it is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it is comprised solely of vacant land, of a body of water or of both vacant land and a body of water.

A unit of assessment is not subject to the tax if it is comprised solely of a dependency of a wholly residential unit not referred to in the first paragraph or is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.

A unit of assessment is subject to the tax if it is not referred to in the second or third paragraph and is composed both of residential or non-residential immovables referred to in the first paragraph and of residential immovables not referred to in that paragraph, or immovables comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation.

1994, c. 30, s. 73.

244.24. Subject to Division IV.3, the tax shall be based on the taxable value of each unit of assessment.

1994, c. 30, s. 73.

244.25. The rate of the tax shall be fixed in the by-law adopted under section 244.23.

However, in the case of a unit of assessment referred to in the fifth paragraph of that section, the amount of the tax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.

In the case of a unit including the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be computed by applying 40 % of the rate. Notwithstanding section 2, this paragraph refers to the whole unit even if the unit includes an immovable other than the road bed.

1994, c. 30, s. 73; 1998, c. 43, s. 7.

244.26. The revenues of a local municipality for a fiscal year from the tax or, as the case may be, from both the tax and the business tax, shall not exceed the maximum amount of revenues established pursuant to sections 233 to 235.1.

1994, c. 30, s. 73.

244.27. The municipality may, in a by-law adopted under section 244.23, provide that, where the average percentage of unoccupancy of a unit of assessment exceeded 20 % during the fiscal year that preceded the fiscal year for which the tax is imposed, the tax rate applicable to the unit shall be the rate obtained by reducing the tax rate fixed in the by-law or the reduced rate established pursuant to the second or third paragraph of section 244.25, as the case may be, by the portion of the percentage exceeding 20 %.

The average percentage of unoccupancy of a unit of assessment during a fiscal year is obtained by carrying out the following operations:

(1)  establishing, for each day of the fiscal year, the total area of all separate vacant taxable premises in the unit and adding up the areas so established;

(2)  establishing, for each day of the fiscal year, the total area of all separate taxable premises in the unit and adding up the areas so established;

(3)  dividing the sum resulting from the addition under subparagraph 1 by the sum resulting from the addition under subparagraph 2 and converting the quotient obtained into a percentage.

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, or is intented to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him and which is either a non-residential immovable other than an immovable comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or a residential immovable referred to in the first paragraph of section 244.23 constitutes separate premises. The part of a unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner is delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable whose operator is required to hold a permit under the Tourist Establishments Act (chapter E-15.1), the aggregate of the parts intended for lodging constitutes separate premises.

Non-taxable separate premises in respect of which the tax must be paid pursuant to the first paragraph of section 208 or in respect of which an amount in lieu of the tax must be paid by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255 or by the Crown in right of Canada or by one of its mandataries are considered to be separate taxable premises.

Separate premises are considered to be vacant when they are unoccupied, are offered on the market for immediate lease, are unfit for occupancy, are undergoing work which prevents them from being occupied or are subject to a lease whose execution has not commenced. For the purposes of this paragraph, a lease does not include a sublease or the assignment of a lease. Notwithstanding section 2, this paragraph applies only to whole separate premises.

The average percentage of unoccupancy, during a fiscal year, of a unit of assessment that does not include any separate premises is the percentage represented by the number of days in the fiscal year during which the unit or, if it is referred to in the fifth paragraph of section 244.23, its taxable non-residential part, is wholly vacant in relation to the total number of days in the fiscal year. The taxable non-residential part is comprised of any taxable non-residential immovable other than an immovable included in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation and of any taxable residential immovable referred to in the first paragraph of section 244.23. The fourth and fifth paragraphs of this section apply to the unit or to the non-residential part of the unit as if it constituted separate premises; in addition to the provisions of the fifth paragraph, the unit or part of a unit is considered to be vacant where it is unoccupied and is up for sale for immediate occupation.

The municipality may, in the by-law adopted under section 244.23, prescribe rules different from those prescribed in this section to establish the average percentage of unoccupancy of a unit of assessment during a fiscal year or provide that the period for which the percentage is established, instead of being the fiscal year preceding the fiscal year for which the tax is imposed, shall be a period of 12 consecutive months ending during that preceding fiscal year.

1994, c. 30, s. 73.

244.28. The person in whose name is entered on the roll a unit of assessment that may be subject to the tax or in respect of which an amount in lieu of the tax may be paid shall, on request, provide the municipality with any information it requires to determine whether to avail itself of the first or the seventh paragraph of section 244.27 and, where applicable, to establish the rate reduction provided for in that section that applies in respect of the unit.

In case of non-compliance, the rate reduction in respect of which the request for information was made does not apply to the unit.

1994, c. 30, s. 73.

DIVISION IV PAYMENT AND REFUND OF TAXES

245. Where the effect of an alteration to the real estate assessment roll is to add, strike off or alter a unit of assessment, to add or strike off an entry indicating that a unit of assessment is subject to a municipal or school real estate tax imposed for the municipal or school fiscal year during which the alteration takes effect, or to add, strike off or alter an entry used as the basis for imposing such a tax or otherwise used for calculating the amount thereof, the person in whose name the unit of assessment is entered must pay a supplement to the municipality or school board or, as the case may be, the municipality or board must pay the overpayment to that person or, where the alteration consists in striking off the unit of assessment, to the person in whose name the unit was entered immediately before the alteration was made.

The amount of the supplement or overpayment shall be established by computing the amount of tax payable under the altered roll, in proportion to the portion of the municipal or school fiscal year remaining unexpired at the time the alteration takes effect, and comparing it to the amount of tax already paid for such fiscal year. The provisions of sections 244.15 to 244.18, of Division IV.3 or of Division IV.4 shall also be taken into account, where applicable.

Where an alteration is made to the roll of rental values, the first two paragraphs, adapted as required, apply in respect of the business tax. Where an alteration is made to an entry on the real estate assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the real estate tax or municipal compensation the collection or computation of which is based on that entry.

The first two paragraphs do not apply in respect of a tax or municipal compensation where a non-retroactive alteration takes effect on 1 January. Nor do they apply in respect of the school tax imposed for a school fiscal year where an alteration is made to the real estate assessment roll coming into force during such fiscal year.

1979, c. 72, s. 245; 1980, c. 34, s. 41; 1991, c. 32, s. 129; 1992, c. 53, s. 14; 1995, c. 7, s. 4.

245.1. (Replaced).

1986, c. 34, s. 20; 1991, c. 32, s. 129.

246. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 174 or 174.2 must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or a municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.

The supplements bear interest at the same rate as the tax from the expiry of the time limit applicable.

This section also applies to a supplement due under section 240.

1979, c. 72, s. 246; 1989, c. 68, s. 1; 1991, c. 32, s. 130.

247. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 246, including interest computed in accordance with the second paragraph, must be paid within thirty days of the alteration to the roll.

The amount of the refund bears interest, for the period for which the excess of taxes has been collected, at the rate that could be exacted for tax arrears during that period.

This section also applies, with the necessary modifications, to a refund due under section 240 or 241.

1979, c. 72, s. 247.

248. A municipal tax supplement resulting from an alteration to the roll made pursuant to section 182, including interest computed in accordance with the second paragraph, must be paid within the time prescribed in or pursuant to section 252. A school tax supplement resulting from such an alteration, including the interest it bears, must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment.

The supplements bear interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration results from a proceeding before the Tribunal, the supplement does not bear interest for such time as the Tribunal indicates in its decision as the period, if any, during which the proceeding was unduly delayed and for which the debtor of the supplement, or the party to the dispute as the debtor’s successor, is not responsible.

1979, c. 72, s. 248; 1989, c. 68, s. 2; 1991, c. 32, s. 131; 1996, c. 67, s. 51; 1997, c. 43, s. 289.

249. The amount of a refund of municipal or school taxes due as a result of a circumstance contemplated in section 248, including interest computed in accordance with the second paragraph, must be paid within 30 days of the alteration to the roll.

The amount of the refund bears interest at the same rate as the tax from the date on which the tax became exigible. However, if the alteration of the roll gives rise to a refund as a result of a proceeding before the Tribunal, the amount of the refund does not bear interest for such time as the Tribunal indicates in its decision as the period, if any, during which the proceeding was unduly delayed and for which the debtor of the amount of the refund, or the party to the dispute as the debtor’s successor, is not responsible.

An agreement entered into under section 138.4 or a decision or judgment that has become res judicata, in respect of which an alteration has been made to the roll pursuant to section 182 and which gives rise to a refund, is considered to be a judgment ordering the municipality to pay a sum.

1979, c. 72, s. 249; 1991, c. 32, s. 132; 1994, c. 30, s. 74; 1996, c. 67, s. 52; 1997, c. 43, s. 290.

250. An amount due under section 213 must be paid within the following time limits:

(1)  if due to a local municipality, it must be paid within the time prescribed in or pursuant to section 252;

(2)  if due to a school board, it must be paid within the time applicable for school taxes under the Education Act (chapter I-13.3) or, if school taxes are collected by a local municipality or a municipal body responsible for assessment, within the time prescribed in or pursuant to section 252 for a single payment;

(3)  (subparagraph repealed).

An amount unpaid after the expiry of the time limit applicable under the first paragraph bears interest at the same rate as municipal or school taxes, as the case may be.

1979, c. 72, s. 250; 1989, c. 68, s. 3; 1991, c. 29, s. 21; 1991, c. 32, s. 133.

250.1. The local municipality may order that a penalty be added to the amount of exigible municipal taxes.

The penalty shall not exceed .5 % of the outstanding principal for every whole month following the expiry, up to 5 % per annum. For the purposes of this paragraph, the date of expiry is the day on which the tax becomes payable or on which the penalty is imposed, whichever comes later.

1988, c. 76, s. 69; 1989, c. 68, s. 4; 1991, c. 32, s. 134.

251. The right to recover an amount contemplated in this division is prescribed by three years from the time when the amount becomes exigible.

1979, c. 72, s. 251.

252. Municipal real estate taxes must be paid in a single payment. However, where, for one account, the total amount of taxes to be paid is equal to or greater than the amount fixed by the regulation made under paragraph 4 of section 263, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, increase the number of equal instalments that may be made by the debtor to a maximum of six.

The final date on which the single payment or first instalment of municipal real estate taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in several instalments, the final date on which any instalment subsequent to a first instalment is, in the case of two or three instalments, the ninetieth day following the last day on which the previous instalment may be made or, in the case of four instalments, the sixtieth day or, in the case of five instalments, the forty-fifth day or, in the case of six instalments, the thirtieth day. However, the council of the local municipality or municipal body responsible for assessment by which the taxes are collected may, by by-law, extend that period by fixing another final date on which a single payment or each equal instalment may be paid; it may, by by-law, delegate that power to the executive or administrative committee or to a municipal officer.

Where an instalment is not paid within the prescribed time, the balance becomes exigible immediately. However, the council of the local municipality may, by by-law, prescribe that only the amount of the unpaid instalment becomes exigible.

The council of the local municipality or municipal body responsible for assessment by which municipal real estate taxes are collected may, by by-law, order that the rules prescribed in or pursuant to this section also apply to other municipal taxes or compensations collected by the municipality or body.

Only the rules concerning the single payment apply to a tax imposed as a result of a supplementary budget.

This section applies notwithstanding any inconsistent provision of a general law or special Act.

1979, c. 72, s. 252; 1980, c. 34, s. 42; 1982, c. 63, s. 217; 1984, c. 38, s. 155; 1989, c. 68, s. 5; 1991, c. 32, s. 135.

252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person from whom payment of a tax imposed on the basis of an entry on the real estate assessment roll or roll of rental values, or of any amount payable under this division in connection with such a tax may refuse to make the payment on the ground that an application for review has been filed or a proceeding before the Tribunal or an action or motion to quash or set aside has been brought with respect to the entry or the roll.

1989, c. 68, s. 5; 1996, c. 67, s. 53; 1997, c. 43, s. 291.

253. Any demand for the payment of a municipal or school tax supplement must be sent not later than 31 December of the municipal fiscal year that follows the fiscal year during which the alteration of the roll giving rise to the supplement is effected.

1979, c. 72, s. 253; 1994, c. 30, s. 75.

DIVISION IV.1

Repealed, 1991, c. 32, s. 136.

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.1. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.2. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.3. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 70; 1991, c. 32, s. 136.

253.4. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 71; 1991, c. 32, s. 136.

253.5. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 72; 1991, c. 32, s. 136.

253.6. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 73; 1991, c. 32, s. 136.

253.7. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.8. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.9. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 74; 1991, c. 29, s. 22; 1991, c. 32, s. 136.

253.10. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 75; 1991, c. 32, s. 136.

253.11. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 76; 1991, c. 32, s. 136.

DIVISION IV.2

Repealed, 1991, c. 32, s. 136.

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.12. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.13. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.14. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.15. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.16. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.17. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.18. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.19. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.20. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.21. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.22. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.23. (Repealed).

1987, c. 69, s. 5; 1989, c. 68, s. 6; 1991, c. 32, s. 136.

253.24. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.25. (Repealed).

1987, c. 69, s. 5; 1991, c. 32, s. 136.

253.26. (Repealed).

1987, c. 69, s. 5; 1988, c. 76, s. 77; 1991, c. 32, s. 136.

DIVISION IV.3 AVERAGING OF THE VARIATION IN THE TAXABLE VALUES RESULTING FROM THE COMING INTO FORCE OF A ROLL

1988, c. 76, s. 78; 1991, c. 32, s. 137.

253.27. Every local municipality may provide for the averaging, in accordance with this division, of the variation in the taxable values resulting from the coming into force of its roll.

A resolution shall be adopted after the deposit of the roll and before the adoption of the budget for the first fiscal year for which it applies. The resolution shall specify whether it applies only to the real estate assessment roll, only to the roll of rental values, or to both; it shall apply to the taxes based on the taxable values entered on any roll to which it applies.

The resolution has effect for the purposes of the fiscal years for which the roll referred to in the said resolution applies. In no case may the resolution be repealed after the adoption of the budget of the first of those fiscal years.

1988, c. 76, s. 78; 1991, c. 32, s. 138; 1998, c. 43, s. 8.

253.28. Every unit of assessment or place of business whose taxable value entered on the roll concerned is, on the date the roll comes into force, different from the taxable value on the roll in force on the preceding day is eligible for averaging.

For the purposes of the first paragraph, the value withdrawn or added by an alteration to the roll pursuant to any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 is not taken into account, unless a corresponding alteration is made to the preceding roll.

Where a unit or place entered on the roll concerned results from the combination of several whole units or places entered on the preceding roll, the sum of the taxable value of each such unit or place is deemed to be the taxable value, entered on the preceding roll, of the unit or place resulting from the combination.

1988, c. 76, s. 78; 1991, c. 32, s. 139; 1994, c. 30, s. 76.

253.29. A unit of assessment or place of business entered on the roll concerned on the date the roll comes into force is not eligible for averaging if the unit or place results from the division of a unit or place entered on the preceding roll the preceding day.

1988, c. 76, s. 78; 1991, c. 32, s. 140.

253.30. The averaging of the variation in the taxable value of the eligible unit of assessment or place of business shall be achieved by using, for the purpose of computing the taxes imposed for the first two fiscal years for which the roll concerned applies, an adjusted value instead of the taxable value entered on the roll.

The adjusted value is equal, in the case of an increase, to the sum of the values mentioned in subparagraphs 1 and 2 and, in the case of a decrease, to the difference obtained by subtracting the value mentioned in subparagraph 2 from the value mentioned in subparagraph 1:

(1)  the taxable value of the unit or place entered on the roll in force on the day preceding the coming into force of the roll concerned pursuant to section 253.28;

(2)  the value equal to one-third or two-thirds, according as the adjusted value is computed for the first or the second fiscal year, of the variation in value computed in accordance with section 253.28.

Where the roll concerned is prepared only for two fiscal years in the case referred to in the second paragraph of section 72, the adjusted value shall be used only for the purpose of computing the taxes imposed for the first fiscal year, and the proportion of the variation in value referred to in subparagraph 2 of the second paragraph is one-half instead of one-third or two-thirds.

1988, c. 76, s. 78; 1991, c. 32, s. 141.

253.31. Where an alteration to the roll concerned or to the preceding roll is made after the date on which it is considered for the purposes of section 253.28 and the alteration takes effect on that date or before that date, sections 253.28 to 253.30 apply again as if the alteration had been made on the date on which it takes effect. However, an alteration made to the roll concerned under any of paragraphs 6 to 8, 12, 18 or 19 of section 174 or paragraph 6 of section 174.2 which has retroactive effect to the date of coming into force of the roll shall be regarded as an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Where an alteration to the roll concerned is made after the coming into force of the roll and takes effect subsequently, the adjusted value established before the alteration in accordance with section 253.30 or, as the case may be, this section, shall be replaced

(1)  by a new adjusted value for the fiscal year concerned corresponding to the sum of the adjusted value of such fiscal year as established prior to the alteration and the increase in taxable value resulting from the alteration;

(2)  where the alteration results in a loss of taxable value, by the taxable value entered on the roll after the alteration, if such value is less than the adjusted value for the fiscal year concerned as established before the alteration.

Where an alteration referred to in the second paragraph takes effect in the first fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration, and the replacement of the adjusted value for the second fiscal year takes effect at the beginning of that second fiscal year. Where the alteration takes effect in the second fiscal year, the replacement of the adjusted value for that fiscal year takes effect at the same time as the alteration.

The averaging of a variation in the taxable value of a unit of assessment or place of business shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or place, divides it, combines it with another, or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or place of business to which has been added part of another, or from which that part has been taken, unless the value of the said part exceeds 10 % of the value of the unit or place to which it is added or from which it is taken, as the case may be, with reference to the values entered on the roll concerned immediately before the taking of effect of the alteration.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the place of business, the averaging of the variation in the taxable value of the place of business shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77.

253.32. (Repealed).

1988, c. 76, s. 78; 1991, c. 32, s. 143.

253.33. Sections 253.27 to 253.31 apply to any unit of assessment whose taxable value is established in accordance with section 211, 231.1, 231.2 and 231.4 of this Act or section 33 of the Cultural Property Act (chapter B-4).

However, they do not apply where the taxable value of a unit of assessment increases or decreases on the date of the coming into force of the roll concerned because a provision referred to in the first paragraph ceases or begins to apply to the unit.

1988, c. 76, s. 78; 1991, c. 29, s. 23; 1991, c. 32, s. 144.

253.34. Sections 253.27 to 253.31 apply to any unit of assessment or place of business that is exempt from tax in respect of which an amount is payable pursuant to section 205, the first paragraph of section 208, or section 210 or 254.

For the application of sections 253.27 to 253.31 to such a unit or place, the value that is exempt from tax is regarded as a taxable value and the amount payable in its respect is regarded as a tax.

Sections 253.27 to 253.31 do not apply to any other unit of assessment or place if its value ceases or begins to be tax exempt on the date of the coming into force of the roll concerned.

Any alteration to the roll taking effect after its coming into force which is made to take account of the fact that the value of the unit or place ceases or begins to be non-taxable is not an alteration contemplated by the second paragraph of section 253.31.

1988, c. 76, s. 78; 1991, c. 32, s. 145.

253.35. Sections 253.27 to 253.34 apply notwithstanding any inconsistent provision of any general law or special Act or any regulation made thereunder.

They do not apply in respect of school taxes levied by a local municipality or municipal body responsible for assessment.

1988, c. 76, s. 78; 1991, c. 32, s. 146.

DIVISION IV.4 ABATEMENT OR SURCHARGE APPLICABLE TO CERTAIN REAL ESTATE TAXES

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 9.

§ 1 . — Abatement

1998, c. 43, s. 10.

253.36. Any local municipality may, by by-law, provide for the granting of an abatement, in accordance with this subdivision, to limit the increase in the amount of a real estate tax payable for a fiscal year in respect of a unit of assessment in relation to the amount of the same tax payable for the preceding fiscal year in respect of the same unit, where the increase exceeds a certain percentage.

The by-law passed under the first paragraph has effect for the purposes of a single fiscal year. The municipality shall not pass such a by-law for the purposes of the third fiscal year for which its real estate assessment roll applies; it may pass such a by-law for the purposes of the second fiscal year only if it passed such a by-law for the purposes of the first fiscal year. The municipality shall not make such a by-law for the purposes of any fiscal year for which a resolution it passed under section 253.27 applies, except if the resolution applies only to the roll of rental values.

For the purposes of this subdivision, the word “roll” means the real estate assessment roll of the municipality.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 11.

253.37. The municipality must, in the by-law passed under section 253.36, specify any tax, from among those referred to in the second paragraph, for which an abatement may be granted and fix the percentage that the increase in the amount of the tax must exceed for the abatement to apply. For the purposes of sections 253.38 to 253.49, the word “tax” means any tax specified by the municipality.

An abatement may be granted for any tax that is

(1)  the general real estate tax;

(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;

(3)  the surtax or the tax on non-residential immovables.

The municipality shall not fix a percentage lower than the sum obtained by adding 10 % and the percentage by which the total expenditures provided for in the budget of the municipality for the fiscal year considered exceed the total expenditures provided for in its budget for the preceding fiscal year.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12.

253.38. The amount of the abatement applicable to the tax payable, in respect of a unit of assessment, for the first fiscal year for which the roll applies is the amount obtained by performing the following operations consecutively:

(1)  multiplying the taxable value of the unit on 1 January of the first fiscal year by the tax rate fixed for that fiscal year;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year.

The maximum amount of tax for the first fiscal year for which the roll applies is established by increasing, by the percentage fixed by the municipality for that fiscal year, the product obtained by multiplying the taxable value of the unit on 31 December of the preceding fiscal year by the tax rate fixed for the latter fiscal year.

For the purposes of subparagraph 1 of the first paragraph, the taxable value of the unit is reduced by the portion of that value attributable to an increase referred to in paragraph 7 of section 174, whether the increase is indicated at the time the roll is deposited or in an alteration to the roll, if the event giving rise to the increase does not give rise to an alteration to the preceding roll.

Where a unit in existence on 1 January of the first fiscal year for which the roll applies results from the combining of several whole units that were in existence on the day preceding that date, the rules prescribed in the first three paragraphs apply in respect of the new unit as if its taxable value on 31 December of the preceding fiscal year was the sum of the taxable values on the latter date of the units combined.

For the purposes of this subdivision in respect of the surtax or the tax on non-residential immovables imposed on a unit of assessment to which any of sections 244.13, 244.25 and 244.27 applies, any reference to the rate of the tax is a reference to that part of the rate applicable to the unit under the section that applies to the unit.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 13.

253.39. Where, after section 253.38 is applied to determine whether an abatement is applicable in respect of a unit of assessment for the first fiscal year for which the roll applies, an alteration to that roll or the preceding roll is made affecting the taxable value of the unit on 1 January of that fiscal year or on 31 December of the preceding fiscal year, section 253.38 is re-applied to take account of the alteration.

Any granting or withdrawal of an abatement or change in the amount of an abatement already granted resulting from the re-application of section 253.38 is taken into consideration in calculating the amount of the tax supplement to be paid or of tax to be refunded as a result of the alteration.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

253.40. Where an alteration to the roll affecting the taxable value of a unit of assessment has effect from a date, later than 1 January, comprised in the first fiscal year for which the roll applies, the last amount of abatement established for that fiscal year in respect of that unit pursuant to section 253.38 or to this section is replaced, from the date the alteration has effect, by a new amount of abatement if the latter amount is different from the former amount.

The new amount is established by performing the following operations consecutively:

(1)  multiplying the tax rate fixed for the first fiscal year for which the roll applies by the lesser of the taxable value of the unit on 1 January of that fiscal year and its taxable value after the alteration;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the first fiscal year for which the roll applies as established pursuant to the second paragraph of section 253.38.

If the difference resulting from the subtraction made under subparagraph 2 of the second paragraph is negative, the new amount of the abatement is $0.

For the purposes of the second paragraph, if section 253.38 is re-applied in respect of the unit to take account of an alteration referred to in section 253.39 and the abatement in respect of the unit is not withdrawn as a result of the alteration, the taxable value of the unit on 1 January of the first fiscal year for which the roll applies and the maximum amount of tax for that fiscal year are the value and amount established as a result of the re-application of section 253.38. If the re-application occurs after the application of this section, this section is re-applied to take account of the re-application.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

253.41. Where, pursuant to section 253.40, an amount of abatement is replaced by a new amount, the adjustment resulting from the replacement is established by performing the following operations consecutively:

(1)  subtracting, from the new amount of abatement, the last amount of abatement established before the date from which the alteration to the roll which gives rise to the replacement has effect;

(2)  dividing, by the number of days comprised in the fiscal year considered, the number of days in that fiscal year occurring after the day that precedes the date from which the alteration has effect;

(3)  multiplying the quotient obtained under subparagraph 2 by the difference, negative or positive, resulting from the subtraction made under subparagraph 1.

Any adjustment to increase or decrease the applicable abatement is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

253.42. If the purpose of the alteration referred to in the first paragraph of section 253.40 is to cause a unit of assessment to cease to exist by combining the whole of that unit with the whole of another unit and if the units combined existed on 1 January of the first fiscal year for which the roll applies and on 31 December of the preceding fiscal year, section 253.40 applies as if the units combined had formed a single unit on each of those dates. For the purposes of this paragraph, any combined unit that itself results, directly or indirectly, from the combining of whole units existing on either of those dates is deemed to have existed on that date as if any combining considered had taken effect on that date.

If the purpose of the alteration is to cause a unit to cease to exist by combining it with another unit without giving rise to the application of the first paragraph, by eliminating the unit, dividing it or adding to it part of another unit, section 253.40 does not apply and the abatement ceases to be applicable in respect of the unit from the date from which the alteration has effect. In such a case, section 253.41 applies as if the new amount of abatement that replaces the previous amount was $0.

However, the abatement does not cease to be applicable in respect of a unit where a part of the unit is subtracted or a part of another unit is added, if the taxable value of the part added or subtracted does not exceed 10% of the taxable value of the unit in respect of which the abatement applies according to the amount of the latter value entered on the roll immediately before the date from which the alteration has effect. In such a case, section 253.40 applies as if the unit continued to exist and its taxable value decreased or increased, as the case may be.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

253.43. The amount of the abatement applicable to the tax payable, in respect of a unit of assessment, for the second fiscal year for which the roll applies is the amount obtained by performing the following operations consecutively:

(1)  multiplying the tax rate fixed for the second fiscal year by the lesser of the taxable value of the unit on 1 January of the first fiscal year, taking account of the application of the third paragraph of section 253.38, if necessary, and its taxable value on 1 January of the second fiscal year;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the second fiscal year.

The maximum amount of tax for the second fiscal year for which the roll applies is established by increasing, by the percentage fixed by the municipality for that fiscal year, the maximum amount of tax for the first fiscal year as established pursuant to the second paragraph of section 253.38.

Where a unit in existence on 1 January of the second fiscal year for which the roll applies results from the combining of several whole units that were in existence on 1 January of the first fiscal year and 31 December of the preceding fiscal year, the rules prescribed in the first two paragraphs apply in respect of the new unit as if its taxable value on 1 January of the first fiscal year was the sum of the taxable values on the latter date of the units combined and as if the maximum amount of the tax for the first fiscal year, in respect of that unit, was the sum of the maximum amounts of tax for the latter fiscal year in respect of the units combined. For the purposes of this paragraph, a combined unit that itself results, directly or indirectly, from the combining of whole units existing on 1 January of the first fiscal year or 31 December of the preceding fiscal year is deemed to have existed on that date as if any combining considered had taken effect on that date.

1994, c. 30, s. 78; 1995, c. 7, s. 5.

253.44. Where, after section 253.43 is applied to determine whether an abatement is applicable in respect of a unit of assessment for the second fiscal year for which the roll applies, an alteration to that roll or the preceding roll is made affecting the taxable value of the unit on 1 January of the second fiscal year, on 1 January of the first fiscal year or on 31 December of the fiscal year preceding the first fiscal year, section 253.43 is re-applied to take account of the alteration.

Any granting or withdrawal of an abatement or change in the amount of an abatement already granted resulting from the re-application of section 253.43 is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.

1995, c. 7, s. 5.

253.45. Where an alteration to the roll affecting the taxable value of a unit of assessment has effect from a date, later than 1 January, comprised in the second fiscal year for which the roll applies, the last amount of abatement established for that fiscal year in respect of the unit pursuant to section 253.43 or to this section is replaced, from the date the alteration has effect, by a new amount of abatement if the latter amount is different from the former amount.

The new amount is established by performing the following operations consecutively:

(1)  multiplying the tax rate fixed for the second fiscal year for which the roll applies by the lesser of the taxable value of the unit on 1 January of the first fiscal year and its taxable value after the alteration;

(2)  subtracting, from the product obtained under subparagraph 1, the maximum amount of tax for the second fiscal year for which the roll applies as established pursuant to the second paragraph of section 253.43.

If the difference resulting from the subtraction made under subparagraph 2 of the second paragraph is negative, the new amount of the abatement is $0.

For the purposes of the second paragraph, if section 253.43 re-applied in respect of the unit to take account of an alteration referred to in section 253.44 and the abatement in respect of the unit is not withdrawn as a result of the alteration, the taxable value of the unit on 1 January of the first fiscal year for which the roll applies and the maximum amount of tax for the second fiscal year are the value and amount established as a result of the re-application of section 253.43. If the re-application occurs after the application of this section, this section is re-applied to take account of the re-application.

1995, c. 7, s. 5.

253.46. Where, pursuant to section 253.45, an amount of abatement is replaced by a new amount, the adjustment resulting from the replacement is established by performing the following operations consecutively:

(1)  subtracting, from the new amount of abatement, the last amount of abatement established before the date from which the alteration to the roll which gives rise to the replacement has effect;

(2)  dividing, by the number of days comprised in the fiscal year considered, the number of days in that fiscal year occurring after the day that precedes the date from which the alteration has effect;

(3)  multiplying the quotient obtained under subparagraph 2 by the difference, negative or positive, resulting from the subtraction made under subparagraph 1.

Any adjustment to increase or decrease the applicable abatement is taken into consideration in calculating the amount of additional tax to be paid or of tax to be refunded as a result of the alteration.

1995, c. 7, s. 5.

253.47. If the purpose of the alteration referred to in the first paragraph of section 253.45 is to cause a unit of assessment to cease to exist by combining the whole of that unit with the whole of another unit and if the combined units existed on 1 January of the first fiscal year for which the roll applies, section 253.45 applies as if the units combined had formed a single unit on that date and as if the maximum amount of the tax for the second fiscal year, in respect of the new unit, was the sum of the maximum amounts of tax for the latter fiscal year in respect of the units combined. For the purposes of this paragraph, any unit combined that itself results, directly or indirectly, from the combining of whole units existing on 1 January of the first fiscal year is deemed to have existed on that date as if any combining considered had taken effect on that date.

If the purpose of the alteration is to cause a unit to cease to exist by combining it with another unit without giving rise to the application of the first paragraph, by eliminating the unit, dividing it or adding to it part of another unit, section 253.45 does not apply and the abatement ceases to be applicable in respect of the unit from the date from which the alteration has effect. In such a case, section 253.46 applies as if the new amount of abatement that replaces the previous amount was $0.

However, the abatement does not cease to be applicable in respect of a unit where a part of the unit is subtracted or a part of another unit is added, if the taxable value of the part added or subtracted does not exceed 10% of the taxable value of the unit in respect of which the abatement applies according to the amount of the latter value entered on the roll immediately before the date from which the alteration has effect. In such a case, section 253.45 applies as if the unit continued to exist and its taxable value decreased or increased, as the case may be.

1995, c. 7, s. 5.

253.48. Sections 253.36 to 253.47 apply to any unit of assessment whose taxable value is established in accordance with any of sections 211, 231.1, 231.2 and 231.4 of this Act or section 33 of the Cultural Property Act (chapter B-4).

However, any increase in taxable value due to the fact of a provision mentioned in the first paragraph ceasing to apply to the unit does not give rise to the granting of an abatement in respect of the unit or an increase in the amount of an abatement already applicable in its respect.

1995, c. 7, s. 5.

253.49. Sections 253.36 to 253.47 apply, taking account of the adaptations provided for in the second paragraph, in respect of any non taxable unit of assessment in respect of which the amount provided for in the first or fifth paragraph of section 205, the first paragraph of section 208, the second paragraph of section 210 or the first paragraph of section 254 must be paid.

The adaptations referred to in the first paragraph are as follows:

(1)  in the case of any unit referred to in the first paragraph, except a unit in respect of which the amount provided for in the fifth paragraph of section 205 must be paid, the unit’s non taxable value is considered to be a taxable value;

(2)  in the case of any unit in respect of which the amount provided for in the fifth paragraph of section 205 must be paid, the non taxable value of the land comprised in the unit is considered to be the taxable value of the unit;

(3)  in the case of any unit in respect of which the amount provided for in the second paragraph of section 210, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first paragraph of section 255, must be paid, the amount standing in lieu of the tax is considered to be the tax;

(4)  in the case of any unit in respect of which the amount provided for in the first or fifth paragraph of section 205 must be paid, that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of the amount;

(5)  where, in the case of any unit in respect of which the amount provided for in the first paragraph of section 254 must be paid, that amount is determined pursuant to any of the last three paragraphs of section 255,

(a)  that amount is considered to be the tax in lieu of which the amount stands, and the fact that the municipality specifies more than one tax under section 253.37 does not give rise to more than one abatement applicable in respect of that amount;

(b)  the rate provided for in the second, third or fourth paragraph of section 255, as the case may be, and corresponding to a percentage of the aggregate taxation rate of the municipality is considered to be the tax rate fixed by the municipality;

(c)  any alteration to the rate referred to in subparagraph b owing to the provisional aggregate taxation rate being replaced by the aggregate taxation rate based on the data contained in the financial report gives rise to the re-application of section 253.38 or 253.43 as if it were an alteration referred to in section 253.39 or 253.44.

However, the fact that a unit ceases to be, or begins to be, a unit in respect of which the amount provided for in the first or fifth paragraph of section 205, or the amount provided for in the first paragraph of section 254 if the latter amount is established pursuant to the first three paragraphs of section 255, must be paid, does not give rise to the granting or withdrawal of an abatement in respect of the unit or to an increase or decrease in the amount of an abatement already applicable in respect of the unit. The same applies where a unit in respect of which the amount provided for in the first paragraph of section 254 is established pursuant to the second or third paragraph of section 255 becomes a unit in respect of which that amount is established pursuant to the fourth paragraph of that section, or vice versa.

1995, c. 7, s. 5; 1996, c. 67, s. 54.

253.50. An increase in taxable value owing to a non taxable unit of assessment, other than a unit referred to in section 253.49, becoming taxable does not give rise to the granting of an abatement in respect of that unit.

1995, c. 7, s. 5.

§ 2 . — Surcharge

1998, c. 43, s. 14.

253.51. Any local municipality may, by by-law, provide for a surcharge on the amount of a real estate tax payable for a fiscal year in respect of a unit of assessment in order to limit the percentage of the reduction, in relation to the amount of the tax payable in respect of the unit for the preceding fiscal year, resulting from the coming into force of the real estate assessment roll of the municipality.

The by-law passed under the first paragraph has effect for the purposes of a single fiscal year. The municipality shall not pass such a by-law for the purposes of the third fiscal year for which its roll applies; it may pass such a by-law for the purposes of the second fiscal year only if it passed such a by-law for the purposes of the first fiscal year. The municipality shall not pass such a by-law for the purposes of any fiscal year for which a resolution it passed under section 253.27 applies, except if the resolution applies only to the roll of rental values.

1998, c. 43, s. 14.

253.52. The municipality must, in the by-law passed under section 253.51, specify any tax, from among those referred to in the second paragraph, for which a surcharge may be imposed and fix the percentage that the reduction in the amount of the tax must exceed for the surcharge to apply.

A surcharge may be imposed in respect of any tax that is

(1)  the general real estate tax;

(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;

(3)  the surtax or the tax on non-residential immovables.

The percentage fixed by the municipality shall not be less than 10 %.

1998, c. 43, s. 14.

253.53. The municipality must, in the by-law passed under section 253.51, prescribe

(1)  the rules permitting the establishment of the amount, before the surcharge, of the tax payable in respect of the unit for the fiscal year for the purposes of which the by-law has effect and the amount of the tax payable in respect of the unit for the preceding fiscal year;

(2)  the rules allowing only the reduction in the amount of the tax that is due to the reduction in the taxable value of the unit resulting from changes in the real estate market reflected on the coming into force of the roll to be taken into consideration;

(3)  the rules permitting the application of the surcharge in respect of a unit that results from the combination of whole units;

(4)  the rules applicable in the case of an alteration to the taxable value of the unit, by reference to the date on which it takes effect;

(5)  the manner in which the surcharge is to be applied.

The municipality may, in the by-law, prescribe other rules relevant for the application of the surcharge.

1998, c. 43, s. 14.

DIVISION IV.5 TRANSITIONAL DIVERSIFICATION OF THE RATES OF CERTAIN REAL ESTATE TAXES

1998, c. 43, s. 15.

253.54. Every local municipality may, instead of fixing a single rate for the purpose of computing the amount of a tax payable for a fiscal year, fix three rates in accordance with the rules set out in this division.

The municipality shall designate one or more taxes in respect of which it avails itself of the first paragraph from among the following taxes:

(1)  the general real estate tax;

(2)  any other real estate tax imposed, on the basis of taxable value, on every taxable unit of assessment on its real estate assessment roll;

(3)  the surtax or the tax on non-residential immovables.

The municipality may not avail itself of the first paragraph in respect of such a tax payable for the third fiscal year for which its roll applies, nor for any other fiscal year for the purposes of which a resolution or by-law passed by the municipality under any of sections 253.27, 253.36 and 253.51 has effect, except if the resolution applies only to the roll of rental values. The municipality may not avail itself of the first paragraph in respect of such a tax payable for the second fiscal year for which its roll applies if it did not avail itself of the first paragraph in respect of the same tax payable for the first fiscal year.

For the purposes of this division, “tax” means each tax, considered individually, in respect of which the municipality avails itself of the first paragraph.

1998, c. 43, s. 15.

253.55. The municipality shall determine three levels, expressed as percentages, on the scale of possible variations in taxable value that may, because of section 253.56, affect the units of assessment subject to the tax.

The scale shall comprise, in order, reductions, from the highest to the lowest, variation nil, and increases, from the lowest to the highest.

The levels determined for the purpose of computing the tax payable for the first fiscal year of the roll also apply for the purpose of computing the amount of the tax payable for the second fiscal year, where applicable.

1998, c. 43, s. 15.

253.56. The variation in the taxable value of a unit of assessment is established by comparing the value entered on the roll on the day of coming into force of the roll with the value that was entered on the preceding roll on the preceding day.

For the purposes of the first paragraph, the value subtracted or added pursuant to an alteration made to the roll, on or before its coming into force, under any of paragraphs 6 to 8, 12, 18 and 19 of section 174 shall not be taken into account, except if a corresponding alteration was made to the preceding roll.

Where a unit, on the roll coming into force, results from the combination of several whole units that appeared on the preceding roll on the preceding day, the sum of the taxable values of the units shall be considered to be the taxable value entered on the preceding roll of the unit resulting from the combination.

1998, c. 43, s. 15.

253.57. The units of assessment subject to the tax shall, for the purposes of the establishment of the rates, be divided into three classes.

The median class is composed of the units affected by a variation in taxable value that falls within the median level determined under section 253.55, and of the units, not referred to in the third paragraph of section 253.56, that appear on the roll coming into force and that did not appear on the preceding roll on the preceding day.

The lower class is composed of the units affected by a variation in taxable value that falls within the level containing reductions greater or increases smaller than those in the median level.

The higher class is composed of the units affected by a variation in taxable value that falls within the level containing reductions smaller or increases greater than those in the median level.

For the purposes of the third and fourth paragraphs, variation nil shall be considered to be the smallest reduction or smallest increase.

1998, c. 43, s. 15.

253.58. The composition of the classes shall not be changed by any alteration to the roll, even an alteration retroactive to the date of the coming into force of the roll and made after that date.

However,

(1)  a unit that such an alteration causes to disappear otherwise than in the manner described in subparagraph 3 shall be excluded from the class to which it belonged;

(2)  a unit that such an alteration causes to appear otherwise than in the manner described in subparagraph 3 shall be included in the median class;

(3)  a unit that such an alteration causes to appear as a result of the combination of several whole units comprised in the same class shall be included in that class.

1998, c. 43, s. 15.

253.59. The municipality shall fix, for the tax,

(1)  a rate applicable to the median class;

(2)  a rate, greater than the rate under subparagraph 1, applicable to the lower class;

(3)  a rate, lower than the rate under subparagraph 1, applicable to the higher class.

In any legislative or regulatory provision, except in this division, any reference to the rate of the tax is a reference to the rate applicable to the class to which the unit of assessment in respect of which the provision applies belongs.

1998, c. 43, s. 15.

253.60. Sections 253.54 to 253.59 apply in respect of any unit of assessment whose taxable value is established pursuant to any of sections 211, 231.1, 231.2 and 231.4 of this Act or section 33 of the Cultural Property Act (chapter B-4).

However, if the taxable value of such a unit increases or decreases, on the coming into force of the roll, because a provision referred to in the first paragraph ceases to apply thereto or begins to apply thereto, the variation in the total value of the unit shall be considered, regardless of whether the value is totally or partially taxable. That variation shall be considered to be the variation in the taxable value of the unit.

1998, c. 43, s. 15.

253.61. Sections 253.54 to 253.59 apply, to the extent provided in the second paragraph and having regard to the adaptations provided for in the third paragraph, to every non-taxable unit of assessment in respect of which the real estate taxes are payable under the first paragraph of section 208 or in respect of which an amount must be paid under the second paragraph of section 210 or the first paragraph of section 254.

For sections 253.54 to 253.59 to apply to a unit in respect of which such an amount must be paid, the amount must be an amount paid in lieu of the tax and be computed in the same manner as if the unit were taxable, by multiplying the non-taxable value of the unit by the rate of the tax or, where applicable, by the part of the rate provided for in the second paragraph of section 244.13, the second paragraph of section 244.25 or the first paragraph of section 244.27. If only part of the amount meets those conditions, that part must be distinctly identifiable within the amount for sections 253.54 to 253.59 to apply to the unit.

The adaptations to which the first paragraph refers are the following:

(1)  the non-taxable value of the unit shall be considered to be its taxable value;

(2)  the amount payable in lieu of the tax, or its distinctly identifiable part, shall be considered to be the tax.

1998, c. 43, s. 15.

253.62. Sections 253.54 to 253.59 do not apply in respect of a unit of assessment whose value becomes non-taxable on the date of the coming into force of the roll, except in the case of a unit in respect of which those sections apply under section 253.61.

Sections 253.54 to 253.59 apply in respect of a unit whose value becomes taxable on the date of the coming into force of the roll. In such a case, the variation in the total value of the unit shall be considered, regardless of whether the value is taxable or not. The variation shall be considered to be the variation in the taxable value of the unit.

1998, c. 43, s. 15.

DIVISION V PARTICIPATION OF THE GOVERNMENT

254. The Government shall pay to a local municipality an amount of money in respect of each immovable situated in the territory of the latter and contemplated in section 255 in the amount computed in accordance with that section.

It shall also pay to a local municipality an amount of money in respect of each place of business situated in the territory of the latter and contemplated in the first paragraph of section 255 in the amount computed in accordance with that paragraph, if a business tax is imposed in that territory.

1979, c. 72, s. 254; 1980, c. 34, s. 43; 1991, c. 32, s. 147.

254.1. In no case may the amount contemplated in section 254 be paid except where the local municipality has filed a demand for payment on the form furnished by the person who must pay the amount and within the time limit prescribed in the regulation made under subparagraph g of paragraph 2 of section 262.

1982, c. 63, s. 218; 1985, c. 27, s. 103; 1991, c. 32, s. 160.

255. With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec, the Société de la Place des Arts de Montréal or the Institut de police du Québec carries on its business, the amounts are equal, respectively, to the aggregate of the municipal real estate and business taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities carried on in the place of business were not activities entitling the person carrying them on to exemption from business tax.

Subject to the fourth paragraph, with respect to an immovable contemplated in paragraph 1.2, 14 or 15 of section 204 and in respect of an immovable contemplated in paragraph 17 of that section used by a person mentioned in paragraph 14 or 15, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a university establishment contemplated in paragraph 13 of section 204, to a college-level institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1), to a public general and vocational college or to a private general and vocational college accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1) and in respect of an immovable contemplated in paragraph 17 of that section used by such an establishment, institution or college, the amount is equal to the product obtained by multiplying the value of that immovable entered on the roll by a rate equal to 80 % of the aggregate taxation rate of the local municipality.

In respect of an immovable belonging to a school board and in respect of an immovable contemplated in paragraph 15 or 16 of section 204 whose owner is competent in matters of preschool education or of elementary or secondary education and in respect of an immovable contemplated in paragraph 17 of that section used for the same purposes by a person mentioned in paragraph 15 or by a school board, an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales or by an institution accredited for purposes of grants under the Act respecting private education, the amount is equal to the product obtained by multiplying the value of the immovable entered on the roll by a rate equal to 25 % of the aggregate taxation rate of the local municipality.

1979, c. 72, s. 255; 1980, c. 34, s. 44; 1982, c. 2, s. 96; 1982, c. 63, s. 219; 1983, c. 40, s. 73; 1986, c. 34, s. 21; 1988, c. 75, s. 204; 1989, c. 17, s. 10; 1991, c. 32, s. 148; 1992, c. 68, s. 141; 1994, c. 15, s. 33; 1994, c. 30, s. 79; 1996, c. 21, s. 70.

256. The types of immovables or places of business comprised in a category contemplated in section 255, or excluded therefrom, may be listed in the regulation made under paragraph 2 of section 262.

The percentages mentioned in the second, third and fourth paragraphs of section 255 may be increased by the regulation contemplated in the first paragraph.

The rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, may be established by the regulation contemplated in the first paragraph, and may differ from those provided in section 234.

The amendments or specifications made by the regulation contemplated in the first paragraph to section 255 are deemed to form part of that section.

1979, c. 72, s. 256; 1980, c. 34, s. 45; 1991, c. 32, s. 149.

257. The amount of money paid by the Government in respect of an immovable contemplated in the first paragraph of section 255 stands in lieu of municipal real estate taxes and the tax paid in respect of a place of business contemplated in the said paragraph stands in lieu of the business tax. The Government shall also pay to the local municipality, in the place of the owner of an immovable referred to in the first paragraph of section 255, taxes other than real estate taxes, compensations and tariffs imposed by the municipality on any person as the owner of an immovable; section 254.1 applies with regard to the sum thus payable.

The amount of money paid by the Government in respect of an immovable contemplated in the second, third and fourth paragraphs of section 255 stands in lieu, in its respect, of taxes, compensations and modes of tariffing imposed by the local municipality on a person as the owner, lessee, or occupant of an immovable.

1979, c. 72, s. 257; 1980, c. 34, s. 46; 1982, c. 63, s. 220; 1983, c. 40, s. 74; 1988, c. 76, s. 79; 1991, c. 32, s. 150.

258. Sections 254 to 257 do not apply in respect of an immoveable for which a lessee or occupant must pay real estate taxes in accordance with section 208.

1979, c. 72, s. 258; 1980, c. 34, s. 47.

259. (Repealed).

1979, c. 72, s. 259; 1985, c. 27, s. 104; 1991, c. 29, s. 24.

260. (Repealed).

1979, c. 72, s. 260; 1983, c. 57, s. 122.

260.1. (Repealed).

1982, c. 63, s. 221; 1983, c. 57, s. 122.

261. The Government must establish, by the adoption of the regulation provided for in paragraph 7 of section 262, an equalization scheme the object of which is the payment, to every local municipality whose standardized real estate value per inhabitant is, in all or some respects, lower than the median standardized real estate value for the local municipalities in its category, of a sum calculated, in particular, according to the difference and according to certain revenues from taxes, compensations or tariffs imposed by the municipality.

1979, c. 72, s. 261; 1988, c. 76, s. 80; 1991, c. 32, s. 151.

CHAPTER XVIII.1 STANDARDIZED REAL ESTATE VALUE AND FISCAL POTENTIAL

1991, c. 32, s. 152.

DIVISION I STANDARDIZED REAL ESTATE VALUE

1991, c. 32, s. 152.

261.1. The standardized real estate value of a local municipality is the sum of the following values:

(1)  the standardized taxable values;

(2)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 208;

(3)  the standardized non-taxable values of the immovables referred to in section 210 in respect of which a sum in lieu of municipal real estate taxes must be paid;

(4)  the standardized non-taxable values of the immovables referred to in the first paragraph of section 255;

(5)  that part, computed in accordance with section 261.3, of the standardized non-taxable values of the immovables referred to in paragraph 1.1 of section 204 in respect of which a sum in lieu of municipal real estate taxes must be paid;

(6)  the standardized non-taxable values of immovables which are classified cultural property referred to in section 33 of the Cultural Property Act (chapter B-4);

(7)  in the case of immovables referred to in the second, third or fourth paragraph of section 255, that part of their standardized non-taxable values which corresponds to the percentage mentioned in the applicable paragraph;

(8)  the value resulting from the capitalization, on the basis of the standardized aggregate taxation rate for the fiscal year prior to that for which the standardized real estate value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.

1991, c. 32, s. 152.

261.2. For the purposes of this chapter, the standardized taxable or non-taxable value of an immovable is obtained by multiplying its taxable or non-taxable value entered on the real estate assessment roll of the local municipality by the factor established for such roll in accordance with section 264.

1991, c. 32, s. 152; 1996, c. 67, s. 55.

261.3. For the purposes of paragraph 5 of section 261.1, the percentage used is that part of the standardized non-taxable value of an immovable referred to in the said paragraph which corresponds to the percentage represented by the sum paid in respect thereof in lieu of municipal real estate taxes for the last fiscal year for which full payment has been made, in relation to the total amount of real estate taxes which would have been payable for that fiscal year in respect of the immovable if it had been taxable.

1991, c. 32, s. 152.

261.4. For the purposes of paragraph 8 of section 261.1, the standardized aggregate taxation rate is the rate established, in accordance with the regulation made pursuant to paragraph 7 of section 262, on the basis of the data contained in the budget of the local municipality for the fiscal year prior to the fiscal year for which the standardized real estate value is calculated.

1991, c. 32, s. 152.

DIVISION II FISCAL POTENTIAL

1991, c. 32, s. 152.

261.5. For the purposes of apportioning the expenditures of a community, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized real estate value;

(2)  the values obtained by multiplying by 0.96 the aggregate of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment which may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23, or in respect of which a sum in lieu of such surtax or tax may be paid.

However, for the application of subparagraph 2 of the first paragraph to a unit referred to in the third paragraph of section 244.13 or 244.25 or to a unit included in a category defined by regulation of the Minister made under paragraph 10 of section 263, the value of the unit as set out in the applicable paragraph of section 261.1 is replaced, in the first case, by 40 % of that value and, in the second case, is replaced by that part of such value which corresponds to the percentage prescribed by regulation for the category to which the unit belongs.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56.

261.6. For the purpose of apportioning the expenditures of a public transit authority mentioned in this section, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized real estate value;

(2)  the values obtained by multiplying the aggregate referred to in subparagraph 2 of the first paragraph of section 261.5, subject to the application of the second paragraph thereof, by the applicable coefficient from among those set out below, according to the public transit authority whose territory includes the territory of the municipality:

(a)  in the case of the Société de transport de la rive sud de Montréal: 0.46;

(b)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 0.26;

(c)  in the case of the Corporation intermunicipale de transport des Forges: 0.01;

(d)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 0.09;

(e)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.03.

1991, c. 32, s. 152.

261.7. For the purpose of apportioning the expenditures of the Société de transport de la Communauté urbaine de Montréal, the Société de transport de la Communauté urbaine de Québec and the Société de transport de l’Outaouais, the fiscal potential of a local municipality is the sum of the following values:

(1)  the values constituting its standardized real estate value;

(2)  the values established in accordance with subparagraph 2 of the first paragraph of section 261.5;

(3)  the values obtained by multiplying the aggregate referred to in subparagraph 2 of the first paragraph of section 261.5, subject to the application of the second paragraph thereof, by the applicable coefficient from among those set out below, according to the public transit authority whose territory includes the territory of the municipality:

(a)  in the case of the Société de transport de la Communauté urbaine de Montréal: 0.28;

(b)  in the case of the Société de transport de la Communauté urbaine de Québec: 0.17;

(c)  in the case of the Société de transport de l’Outaouais: 0.09.

1991, c. 32, s. 152; 1993, c. 67, s. 120; 1996, c. 67, s. 57.

CHAPTER XIX REGULATIONS

262. The Government may by regulation

(1)  (paragraph repealed);

(2)  (a)  increase the percentage provided in the second, third or fourth paragraph of section 255;

(b)  list the types of immovables or of places of business comprised in a category contemplated in section 255, or excluded therefrom;

(c)  prescribe the rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, which may differ from those contemplated in section 234;

(d)  designate the person who pays the amount contemplated in section 210, 254 or 257 and prescribe the other terms and conditions of that payment; designate different persons or prescribe different terms and conditions according to such classes of immovables or places of business as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257 in the case of changes made to the roll;

(f)  prescribe the payment and mode of computation of interest in cases of late payment of the amount referred to in section 210, 254 or 257, including the payment or refund contemplated in subparagraph e, or in cases where a decision of the Administrative Tribunal of Québec or a court judgment gives rise to a payment or a refund contemplated in the said subparagraph;

(g)  prescribe the time limit within which the demand for payment contemplated in section 210, 254.1 or 257 must be made;

(3)  (paragraph repealed);

(4)  designate any program or program component of the Government or of any of its ministers or bodies referred to in the third paragraph of section 230 to the financing of which is allocated part of the revenues that are derived from the tax imposed under section 221 and that are payable to the municipalities, determine the person who is to apportion the balance of those revenues among the local municipalities and prescribe the rules, terms and conditions of that apportionment;

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  prescribe the rules for computing the sum provided for in section 261; define the standardized real estate value per inhabitant of a local municipality; prescribe the method for determining the minimum number of local municipalities from which the data must be considered in establishing a median standardized real estate value per inhabitant of a group of local municipalities; specify the nature of the taxes, compensations and modes of tariffing referred to in section 261; divide the local municipalities into categories, and prescribe separate rules of computation for each category; designate the person who is to pay the sum and prescribe the other terms and conditions of that payment;

(8)  (paragraph repealed);

(8.1)  define the word “Indian” for the purposes of section 231.2;

(8.2)  impose any conditions or restrictions, which may vary according to the situations it determines, of the exercise of any power provided for in sections 244.1 to 244.9;

(8.3)  fix the real estate or rental value which, according as the value entered on the roll of a unit of assessment or place of business that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said real estate or rental value, is used to determine whether a rule provided for in section 148.3 of this Act or in section 33, 85 or 135 of the Act respecting administrative justice (chapter J-3) applies;

(8.4)  provide that all or part of a sum payable to a local municipality under section 210, 230, 254, 257 or 261 may, notwithstanding that section, not be paid in the case of a contravention of section 46.1 or the second paragraph of section 72 in respect of the real estate assessment roll of the municipality or in the case of a contravention of section 36.1 in respect of a unit of assessment entered or required to be entered on the roll;

(9)  prescribe the enumeration used to determine the population of a local municipality for the purposes of a regulation made under this Act and authorize the Minister to determine the population of a local municipality for such purposes in the case where the establishment of a local municipality, a change in a municipal territory, an amalgamation or an annexation has occurred since the enumeration used was made;

(10)  prescribe, for the single-use immovables of an industrial or institutional nature that it defines, a method of assessment consistent with the provisions of section 44; the method may vary according to the classes of immovables it determines.

1979, c. 72, s. 262; 1980, c. 34, s. 48; 1982, c. 2, s. 97; 1982, c. 63, s. 222; 1983, c. 57, s. 123; 1986, c. 34, s. 22; 1988, c. 21, s. 66; 1988, c. 76, s. 81; 1991, c. 29, s. 25; 1991, c. 32, s. 153; 1992, c. 53, s. 15; 1994, c. 22, s. 29; 1996, c. 41, s. 2; 1996, c. 67, s. 58; 1997, c. 43, s. 292.

262.1. The Minister shall, before presenting to the Government any draft regulation that establishes the list of programs or program components designated under paragraph 4 of section 262 or that adds a program or component to that list, obtain an agreement on the list or addition to the list from the Union des municipalités du Québec and from the Union des municipalités régionales de comté et des municipalités locales du Québec inc.

An agreement obtained from the president or any other authorized representative of a body referred to in the first paragraph is deemed to be an agreement obtained from the body.

1996, c. 41, s. 3.

263. The Minister may by regulation

(1)  prescribe the form and content of the real estate assessment roll and the roll of rental values; prescribe the process by which the rolls are to be prepared and kept up to date; prescribe the forms to be used in preparing the rolls and keeping them up to date, and the forms that are to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to him, free of charge, a copy of the summary of the roll in the cases and according to the rules determined by him; require the assessor to obtain the approval of the Minister for any computer-drawn equivalent of a prescribed form and establish the conditions of the approval; prescribe the computer-drawn equivalent of any form or part thereof; refer to a manual containing matters contemplated by this Act, as it exists at the time that the assessor must apply it, provided that the Minister gives notice in the Gazette officielle du Québec of each updating of the manual made after the coming into force of the regulations under this paragraph;

(2)  prescribe the form or minimum content of the following documents:

(a)  notices of assessment;

(b)  municipal tax accounts;

(c)  assessor’s certificates;

(d)  forms for applications for review;

(e)  notices contemplated in section 153 or 180;

(f)  demands for payment of a tax supplement;

(2.1)  (paragraph repealed);

(3)  specify the kinds of taxes, compensations and modes of tariffing that are to be taken into account in establishing the aggregate taxation rate of a local municipality;

(4)  fix the minimum amount that the total municipal real estate tax due in one account must attain to entitle the debtor to pay his taxes in two or more instalments;

(5)  prescribe rules to determine the median proportion of the actual real estate value of units of assessment that corresponds to the values entered on the real estate roll of a local municipality; define categories of municipalities and establish separate rules for each category; prescribe that the assessor must, for the purpose of determining the median proportion, use the list of sales furnished by the Minister; provide that the assessor may amend the list for reasons that conform to the rules enacted under this paragraph; prescribe that the operations for computing the median proportion, including, as the case may be, the amendments to the list of sales, must be entered on a form furnished by the Minister, which must be returned to him once it is completed within the time limit he fixes; prescribe any other report that the assessor must make to the Minister within the same time limit concerning the determination of the median proportion;

(6)  prescribe rules to standardize the designation of taxes, the form of taxation by-laws and resolutions and the method of computing taxes;

(7)  (paragraph repealed);

(8)  require the filing and publication of an explanatory document on the budget setting forth the estimates of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the municipality considers expedient;

(9)  fix the value which, multiplied by the median proportion of the roll, constitutes the maximum taxable value of a rectory contemplated by section 231.1;

(10)  define, for the purpose of computing the surtax on non-residential immovables provided for in section 244.11, the tax on non-residential immovables provided for in section 244.23 or the amount in lieu of the surtax or the tax, the categories of units of assessment which include both non-residential or residential immovables referred to in the first paragraph of section 244.11 or 244.23 and residential immovables not subject to that paragraph or immovables included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14); prescribe, for each category, the percentage applied to the rate of the surtax or of the tax in computing the amount thereof or the amount in lieu thereof;

(11)  (paragraph repealed).

1979, c. 72, s. 263; 1980, c. 34, s. 49; 1982, c. 63, s. 223; 1983, c. 57, s. 124; 1988, c. 76, s. 82; 1989, c. 68, s. 7; 1991, c. 32, s. 154; 1993, c. 43, s. 13; 1993, c. 78, s. 13; 1994, c. 30, s. 81; 1995, c. 7, s. 6; 1996, c. 67, s. 59; 1997, c. 43, s. 293.

263.0.1. Every person who establishes the value of a unit of assessment using the cost approach must use the most appropriate technique or techniques, having regard to the nature of the unit, in particular, the techniques among those applicable under this Act and the manual referred to in the regulation made under paragraph 1 of section 263, including any adjustments those techniques entail.

1998, c. 43, s. 16.

263.1. Every regulation made under section 262 or 263 may prescribe rules which vary according to the fiscal year concerned from among those for which a roll applies, and according to whether or not the local municipality provides for the averaging of the variation in taxable values resulting from the coming into force of the roll.

1988, c. 76, s. 83; 1991, c. 32, s. 155.

263.2. Any municipal body responsible for assessment may pass a by-law to require the payment of a sum at the same time as the filing of an application for review with the body or with a local municipality in respect of which the body has jurisdiction, and to prescribe a tariff determining the amount of the sum; the tariff may provide for classes of applications.

A sum to be paid for a unit of assessment or a place of business pursuant to a by-law under the first paragraph shall not exceed the sum that would, in respect of the same unit or place, be payable upon the filing of a motion before the Tribunal pursuant to a regulation under section 92 of the Act respecting administrative justice (chapter J-3).

The sum shall be payable in legal tender or by certified cheque, postal money order, bank money order or certified payment authorization drawn on a savings and credit union, to the order of the municipal body responsible for assessment.

The power provided for in the first paragraph replaces, in such matters, the general power of the body to finance all or part of its goods, services or activities by means of a mode of tariffing.

1996, c. 67, s. 60; 1997, c. 93, s. 122; 1997, c. 43, s. 294.

264. For each fiscal year for which the real estate assessment roll applies, the assessor shall establish the median proportion of the actual real estate value of the units of assessment to which the values entered on the roll correspond. The assessor shall also indicate the comparative factor of the roll, which is the inverse of the median proportion.

Within the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor shall, in writing, communicate to the Minister the median proportion and the factor he has established.

The Minister, on receiving the median proportion and the factor calculated by the assessor, shall approve them, subject to the fourth paragraph; they are thenceforth deemed established by the Minister.

If the median proportion calculated by the assessor varies by over 2.5 % from that calculated by the Minister for the same roll, that calculated by the Minister, and the corresponding comparative factor, prevail.

If, upon the expiry of the time limit fixed by the regulation made under paragraph 5 of section 263, the assessor has not communicated in writing to the Minister the median proportion and the factor of the roll, the Minister may establish the median proportion and the factor in his stead. However, the assessor may remedy his failure to act as long as the Minister has not complied with the seventh paragraph.

The regulation made under paragraph 5 of section 263 applies when the assessor or the Minister establishes the median proportion contemplated in the first paragraph. If the rules prescribed in the regulation cannot be applied, the median proportion shall be established in the manner proposed by the assessor and approved by the Minister.

The Minister shall, in writing, communicate the proportion and the factor established under this section to the local municipality and the municipal body responsible for assessment concerned. The proportion and the factor of the real estate assessment roll of the municipality for a fiscal year shall constitute the proportion and factor of the roll of rental values of the municipality for the same year.

The median proportion and the factor established for the first fiscal year for which the roll applies shall be entered on the notice of assessment sent for each fiscal year for which the roll applies.

Where a provision of an Act or a statutory instrument thereof makes reference to the median proportion or factor of the roll without specifying that such proportion or factor is for the first fiscal year for which a roll applies, the reference is to the median proportion or factor established for any fiscal year concerned at the time of the application of the provision containing the reference. However, the factor applicable for the standardization of the values effected by a school board is the factor established for the first fiscal year.

1979, c. 72, s. 264; 1980, c. 11, s. 133; 1980, c. 34, s. 50; 1982, c. 63, s. 224; 1983, c. 57, s. 125; 1988, c. 76, s. 84; 1991, c. 32, s. 156; 1993, c. 43, s. 14.

265. The Minister of Revenue may prescribe the form and content of the declaration that must be furnished to him by a person contemplated in section 221.

1979, c. 72, s. 265.

266. (Repealed).

1979, c. 72, s. 266; 1987, c. 69, s. 6.

CHAPTER XX FINAL AND TRANSITIONAL PROVISIONS

DIVISION I LEGISLATIVE AMENDMENTS

267. (Omitted).

1979, c. 72, s. 267.

268. (Amendment integrated into c. C-27.1, a. 25).

1979, c. 72, s. 268.

269. (Amendment integrated into c. C-27.1, a. 67).

1979, c. 72, s. 269.

270. (Amendment integrated into c. C-27.1, a. 219).

1979, c. 72, s. 270.

271. (Amendment integrated into c. C-27.1, a. 282).

1979, c. 72, s. 271.

272. (Amendment integrated into c. C-27.1, a. 303).

1979, c. 72, s. 272.

273. (Amendment integrated into c. C-27.1, aa. 304-312).

1979, c. 72, s. 273.

274. (Amendment integrated into c. C-27.1, a. 319).

1979, c. 72, s. 274.

275. (Omitted).

1979, c. 72, s. 275.

276. (Amendment integrated into c. C-27.1, a. 461).

1979, c. 72, s. 276.

277. (Amendment integrated into c. C-27.1, a. 475).

1979, c. 72, s. 277.

278. (Amendment integrated into c. C-27.1, a. 681).

1979, c. 72, s. 278.

279. (Amendment integrated into c. C-27.1, a. 689).

1979, c. 72, s. 279.

280. (Amendment integrated into c. C-27.1, a. 692).

1979, c. 72, s. 280.

281. (Amendment integrated into c. C-27.1, a. 769).

1979, c. 72, s. 281.

282. (Amendment integrated into c. C-27.1, a. 954).

1979, c. 72, s. 282.

283. (Omitted).

1979, c. 72, s. 283.

284. (Omitted).

1979, c. 72, s. 284.

285. (Amendment integrated into c. C-27.1, a. 973).

1979, c. 72, s. 285.

286. (Amendment integrated into c. C-27.1, a. 978).

1979, c. 72, s. 286.

287. (Amendment integrated into c. C-27.1, a. 986).

1979, c. 72, s. 287.

288. (Omitted).

1979, c. 72, s. 288.

289. (Amendment integrated into c. C-27.1, a. 989).

1979, c. 72, s. 289.

290. (Omitted).

1979, c. 72, s. 290.

291. (Amendment integrated into c. C-27.1, a. 991).

1979, c. 72, s. 291.

292. (Omitted).

1979, c. 72, s. 292.

293. (Omitted).

1979, c. 72, s. 293.

294. (Amendment integrated into c. C-27.1, a. 996).

1979, c. 72, s. 294.

295. (Amendment integrated into c. C-27.1, a. 1002).

1979, c. 72, s. 295.

296. (Amendment integrated into c. C-27.1, a. 1003).

1979, c. 72, s. 296.

297. (Amendment integrated into c. C-27.1, a. 1005).

1979, c. 72, s. 297.

298. (Amendment integrated into c. C-27.1, a. 1019).

1979, c. 72, s. 298.

299. (Amendment integrated into c. C-27.1, a. 1029).

1979, c. 72, s. 299.

300. (Amendment integrated into c. C-27.1, a. 1032).

1979, c. 72, s. 300.

301. (Amendment integrated into c. C-27.1, a. 1081).

1979, c. 72, s. 301.

302. (Amendment integrated into c. C-19, s. 6).

1979, c. 72, s. 302.

303. (Amendment integrated into c. C-19, s. 7.1).

1979, c. 72, s. 303.

304. (Amendment integrated into c. C-19, s. 25).

1979, c. 72, s. 304.

305. (Amendment integrated into c. C-19, s. 352).

1979, c. 72, s. 305.

306. (Amendment integrated into c. C-19, s. 466).

1979, c. 72, s. 306.

307. (Amendment integrated into c. C-19, s. 474).

1979, c. 72, s. 307.

308. (Amendment integrated into c. C-19, s. 485).

1979, c. 72, s. 308.

309. (Omitted).

1979, c. 72, s. 309.

310. (Omitted).

1979, c. 72, s. 310.

311. (Omitted).

1979, c. 72, s. 311.

312. (Amendment integrated into c. C-19, s. 492).

1979, c. 72, s. 312.

313. (Omitted).

1979, c. 72, s. 313.

314. (Amendment integrated into c. C-19, s. 500).

1979, c. 72, s. 314.

315. (Amendment integrated into c. C-19, s. 509).

1979, c. 72, s. 315.

316. (Amendment integrated into c. C-19, s. 513).

1979, c. 72, s. 316.

317. (Amendment integrated into c. C-19, s. 547).

1979, c. 72, s. 317.

318. (Amendment integrated into c. C-19, s. 558).

1979, c. 72, s. 318.

319. (Amendment integrated into c. C-19, s. 559).

1979, c. 72, s. 319.

320. (Amendment integrated into c. C-19, s. 562).

1979, c. 72, s. 320.

321. (Amendment integrated into c. C-19, s. 567).

1979, c. 72, s. 321.

322. (Amendment integrated into c. C-19, form 36).

1979, c. 72, s. 322.

323. (Amendment integrated into c. C-25, s. 670).

1979, c. 72, s. 323.

324. (Amendment integrated into c. I-8.1, s. 67).

1979, c. 72, s. 324.

325. (Amendment integrated into c. C-35, s. 63).

1979, c. 72, s. 325.

326. (Amendment integrated into c. C-39, s. 3).

1979, c. 72, s. 326.

327. (Amendment integrated into c. C-39, s. 7).

1979, c. 72, s. 327.

328. (Amendment integrated into c. C-39, s. 11).

1979, c. 72, s. 328.

329. (Amendment integrated into c. C-70, s. 85).

1979, c. 72, s. 329.

330. (Amendment integrated into c. C-80, s. 25).

1979, c. 72, s. 330.

331. (Omitted).

1979, c. 72, s. 331.

332. (Amendment integrated into c. E-24, s. 49).

1979, c. 72, s. 332.

333. (Amendment integrated into c. F-1, s. 58).

1979, c. 72, s. 333.

334. (Amendment integrated into c. F-6, s. 11).

1979, c. 72, s. 334.

335. (Amendment integrated into c. I-1, s. 32).

1979, c. 72, s. 335.

336. (Amendment integrated into c. I-1, s. 47).

1979, c. 72, s. 336.

337. (Omitted).

1979, c. 72, s. 337.

338. (Amendment integrated into c. I-14, s. 1).

1979, c. 72, s. 338.

339. (Amendment integrated into c. I-14, s. 15.1).

1979, c. 72, s. 339.

340. (Amendment integrated into c. I-14, s. 43).

1979, c. 72, s. 340.

341. (Amendment integrated into c. I-14, s. 45).

1979, c. 72, s. 341.

342. (Amendment integrated into c. I-14, s. 62).

1979, c. 72, s. 342.

343. (Amendment integrated into c. I-14, s. 220).

1979, c. 72, s. 343.

344. (Amendment integrated into c. I-14, s. 224).

1979, c. 72, s. 344.

345. (Amendment integrated into c. I-14, s. 225).

1979, c. 72, s. 345.

346. (Amendment integrated into c. I-14, s. 226).

1979, c. 72, s. 346.

347. (Omitted).

1979, c. 72, s. 347.

348. (Omitted).

1979, c. 72, s. 348.

349. (Amendment integrated into c. I-14, s. 237).

1979, c. 72, s. 349.

350. (Amendment integrated into c. I-14, s. 293).

1979, c. 72, s. 350.

351. (Omitted).

1979, c. 72, s. 351.

352. (Amendment integrated into c. I-14, s. 353).

1979, c. 72, s. 352.

353. (Amendment integrated into c. I-14, ss. 354.1-354.3).

1979, c. 72, s. 353.

354. (Amendment integrated into c. I-14, s. 355).

1979, c. 72, s. 354.

355. (Amendment integrated into c. I-14, s. 356).

1979, c. 72, s. 355.

356. (Amendment integrated into c. I-14, s. 358).

1979, c. 72, s. 356.

357. (Omitted).

1979, c. 72, s. 357.

358. (Amendment integrated into c. I-14, s. 366).

1979, c. 72, s. 358.

359. (Amendment integrated into c. I-14, s. 384).

1979, c. 72, s. 359.

360. (Omitted).

1979, c. 72, s. 360.

361. (Amendment integrated into c. I-14, s. 393).

1979, c. 72, s. 361.

362. (Amendment integrated into c. I-14, ss. 396-399.5).

1979, c. 72, s. 362.

363. (Omitted).

1979, c. 72, s. 363.

364. (Amendment integrated into c. I-14, s. 424).

1979, c. 72, s. 364.

365. (Amendment integrated into c. I-14, s. 440).

1979, c. 72, s. 365.

366. (Amendment integrated into c. I-14, ss. 441-443).

1979, c. 72, s. 366.

367. (Amendment integrated into c. I-14, s. 461).

1979, c. 72, s. 367.

368. (Amendment integrated into c. I-14, s. 462).

1979, c. 72, s. 368.

369. (Omitted).

1979, c. 72, s. 369.

370. (Amendment integrated into c. I-14, s. 504).

1979, c. 72, s. 370.

371. (Amendment integrated into c. I-14, s. 543).

1979, c. 72, s. 371.

372. (Omitted).

1979, c. 72, s. 372.

373. (Amendment integrated into c. I-14, s. 557).

1979, c. 72, s. 373.

374. (Amendment integrated into c. I-14, s. 558).

1979, c. 72, s. 374.

375. (Amendment integrated into c. I-14, ss. 558.1-558.4).

1979, c. 72, s. 375.

376. (Amendment integrated into c. I-14, s. 560).

1979, c. 72, s. 376.

377. (Amendment integrated into c. I-14, s. 561).

1979, c. 72, s. 377.

378. (Omitted).

1979, c. 72, s. 378.

379. (Amendment integrated into c. I-14, s. 564).

1979, c. 72, s. 379.

380. (Amendment integrated into c. I-14, s. 565).

1979, c. 72, s. 380.

381. (Amendment integrated into c. I-14, s. 566).

1979, c. 72, s. 381.

382. (Amendment integrated into c. I-14, ss. 567-567.4).

1979, c. 72, s. 382.

383. (Omitted).

1979, c. 72, s. 383.

384. (Omitted).

1979, c. 72, s. 384.

385. (Omitted).

1979, c. 72, s. 385.

386. (Omitted).

1979, c. 72, s. 386.

387. (Amendment integrated into c. P-11, s. 18).

1979, c. 72, s. 387.

388. (Amendment integrated into c. P-11, s. 19).

1979, c. 72, s. 388.

389. (Amendment integrated into c. R-19, s. 10).

1979, c. 72, s. 389.

390. (Amendment integrated into c. R-19, s. 13).

1979, c. 72, s. 390.

391. (Omitted).

1979, c. 72, s. 391.

392. (Amendment integrated into c. T-3, s. 10).

1979, c. 72, s. 392.

393. (Amendment integrated into c. T-3, s. 11).

1979, c. 72, s. 393.

394. (Omitted).

1979, c. 72, s. 394.

395. (Omitted).

1979, c. 72, s. 395.

396. (Omitted).

1979, c. 72, s. 396.

397. (Omitted).

1979, c. 72, s. 397.

398. (Amendment integrated into c. A-19.1, s. 115).

1979, c. 72, s. 398.

399. (Amendment integrated into c. A-19.1, s. 205).

1979, c. 72, s. 399.

400. (Amendment integrated into c. C-37.3, s. 67).

1979, c. 72, s. 400.

401. (Omitted).

1979, c. 72, s. 401.

402. (Omitted).

1979, c. 72, s. 402.

403. (Amendment integrated into c. C-37.3, s. 129).

1979, c. 72, s. 403.

404. (Omitted).

1979, c. 72, s. 404.

405. (Omitted).

1979, c. 72, s. 405.

406. (Amendment integrated into c. C-37.3, s. 209).

1979, c. 72, s. 406.

407. (Amendment integrated into c. C-37.3, s. 211).

1979, c. 72, s. 407.

408. (Amendment integrated into c. C-37.3, s. 212).

1979, c. 72, s. 408.

409. (Amendment integrated into c. C-37.3, s. 248).

1979, c. 72, s. 409.

410. (Amendment integrated into c. C-37.3, s. 249).

1979, c. 72, s. 410.

411. (Omitted).

1979, c. 72, s. 411.

412. (Amendment integrated into c. C-37.3, s. 251).

1979, c. 72, s. 412.

413. (Omitted).

1979, c. 72, s. 413.

414. (Amendment integrated into c. C-37.3, s. 252).

1979, c. 72, s. 414.

415. (Omitted).

1979, c. 72, s. 415.

416. (Amendment integrated into c. C-37.2, s. 80).

1979, c. 72, s. 416.

417. (Omitted).

1979, c. 72, s. 417.

418. (Omitted).

1979, c. 72, s. 418.

419. (Amendment integrated into c. C-37.2, s. 219).

1979, c. 72, s. 419.

420. (Amendment integrated into c. C-37.2, s. 220).

1979, c. 72, s. 420.

421. (Amendment integrated into c. C-37.2, s. 239).

1979, c. 72, s. 421.

422. (Amendment integrated into c. C-37.2, s. 275).

1979, c. 72, s. 422.

423. (Amendment integrated into c. C-37.2, s. 277).

1979, c. 72, s. 423.

424. (Amendment integrated into c. C-37.2, s. 278).

1979, c. 72, s. 424.

425. (Amendment integrated into c. C-37.2, s. 279).

1979, c. 72, s. 425.

426. (Omitted).

1979, c. 72, s. 426.

427. (Amendment integrated into c. C-37.2, s. 289).

1979, c. 72, s. 427.

428. (Amendment integrated into c. C-37.2, s. 297).

1979, c. 72, s. 428.

429. (Amendment integrated into c. C-37.2, s. 303).

1979, c. 72, s. 429.

430. (Omitted).

1979, c. 72, s. 430.

431. (Amendment integrated into c. C-37.2, s. 257).

1979, c. 72, s. 431.

432. (Amendment integrated into c. C-37.1, s. 62).

1979, c. 72, s. 432.

433. (Omitted).

1979, c. 72, s. 433.

434. (Omitted).

1979, c. 72, s. 434.

435. (Omitted).

1979, c. 72, s. 435.

436. (Omitted).

1979, c. 72, s. 436.

437. (Amendment integrated into c. C-37.1, s. 190).

1979, c. 72, s. 437.

438. (Amendment integrated into c. C-37.1, s. 193).

1979, c. 72, s. 438.

439. (Amendment integrated into c. C-37.1, s. 251).

1979, c. 72, s. 439.

440. (Omitted).

1979, c. 72, s. 440.

441. (Amendment integrated into c. C-37.1, s. 268).

1979, c. 72, s. 441.

442. (Omitted).

1979, c. 72, s. 442.

443. (Omitted).

1979, c. 72, s. 443.

444. (Omitted).

1979, c. 72, s. 444.

445. (Omitted).

1979, c. 72, s. 445.

446. (Omitted).

1979, c. 72, s. 446.

447. (Omitted).

1979, c. 72, s. 447.

448. (Omitted).

1979, c. 72, s. 448.

449. (Omitted).

1979, c. 72, s. 449.

450. (Omitted).

1979, c. 72, s. 450.

451. (Omitted).

1979, c. 72, s. 451.

452. (Omitted).

1979, c. 72, s. 452.

453. (Omitted).

1979, c. 72, s. 453.

454. (Omitted).

1979, c. 72, s. 454.

455. (Omitted).

1979, c. 72, s. 455.

456. (Omitted).

1979, c. 72, s. 456.

457. (Omitted).

1979, c. 72, s. 457.

458. (Omitted).

1979, c. 72, s. 458.

459. (Omitted).

1979, c. 72, s. 459.

460. (Omitted).

1979, c. 72, s. 460.

461. (Omitted).

1979, c. 72, s. 461.

462. (Omitted).

1979, c. 72, s. 462.

463. (Omitted).

1979, c. 72, s. 463.

464. (Omitted).

1979, c. 72, s. 464.

465. (Omitted).

1979, c. 72, s. 465.

466. (Omitted).

1979, c. 72, s. 466.

467. (Omitted).

1979, c. 72, s. 467.

468. (Omitted).

1979, c. 72, s. 468.

469. (Omitted).

1979, c. 72, s. 469.

470. (Omitted).

1979, c. 72, s. 470.

471. (Omitted).

1979, c. 72, s. 471.

472. (Omitted).

1979, c. 72, s. 472.

473. (Omitted).

1979, c. 72, s. 473.

474. (Omitted).

1979, c. 72, s. 474.

475. (Omitted).

1979, c. 72, s. 475.

476. (Omitted).

1979, c. 72, s. 476.

477. (Omitted).

1979, c. 72, s. 477.

478. (Omitted).

1979, c. 72, s. 478.

479. (Omitted).

1979, c. 72, s. 479.

480. (Omitted).

1979, c. 72, s. 480.

481. (Omitted).

1979, c. 72, s. 481.

482. (Omitted).

1979, c. 72, s. 482.

483. (Omitted).

1979, c. 72, s. 483.

484. (Omitted).

1979, c. 72, s. 484.

485. (Omitted).

1979, c. 72, s. 485.

486. (Omitted).

1979, c. 72, s. 486.

487. The legislative provisions mentioned in Schedule A are repealed to the extent indicated therein.

1979, c. 72, s. 487.

DIVISION II GENERAL PROVISIONS

488. This act binds the Crown and its mandataries.

1979, c. 72, s. 488.

489. (Repealed).

1979, c. 72, s. 489; 1984, c. 38, s. 156.

490. Any reference in any act other than this act, or in any regulation, by-law, order, contract or other document to the Real Estate Assessment Act or a provision of that act is a reference to this act or to the corresponding provision of this act.

1979, c. 72, s. 490.

491. Unless the context indicates otherwise, any reference in any act or document contemplated in section 490 to an immoveable entered on the assessment or valuation roll, or to an immoveable without further qualification in a provision regarding real estate tax, is a reference to a unit of assessment entered on the roll.

In the circumstances described in the first paragraph, a reference to a taxable immoveable is a reference to a taxable unit of assessment, or to the taxable part of it; a reference to the owner or proprietor is a reference to the person in whose name the unit of assessment or, as the case may be, the taxable part of it, is entered on the roll.

1979, c. 72, s. 491.

492. A structure erected on land that is the subject of a claim or of a forest concession, or on the land of a township forest reserve, forest in the public domain, special forest reserve or model and experimental forest, is not contemplated by subparagraph b of the first paragraph of section 14 of the Real Estate Assessment Act (chapter E-16) unless it is owned by a public body and administered or managed by a public body.

The first paragraph has effect as from 1 January 1972, but does not affect a pending case or a judgment or decision rendered, as of 20 November 1979.

1979, c. 72, s. 492; 1986, c. 108, s. 238.

493. The sole fact that the City of Laval has not levied the special tax imposed by a by-law adopted under section 33, 36, 37, 38, 42 or 42a of the Charter of the City of Laval (1965, 1st session, c. 89) or under section 27 of chapter 96 of the statutes of 1968, or contemplated in those sections, is not a cause of illegality.

The repayment of the loans contemplated in the sections mentioned in the first paragraph is, whether or not the council has availed itself of those sections, a charge, from the municipal fiscal period 1980, on the aggregate of the taxable immoveables of the city of Laval, on the basis of their values entered on the assessment roll in force each year.

The second paragraph does not apply to loans the repayment of which is financed by a tax based on the frontage of the taxable real estate under the by-laws referred to in the first paragraph.

1979, c. 72, s. 493.

494. Section 40 of the Hydro-Québec Act (chapter H-5) is inoperative for the purposes of this Act.

1979, c. 72, s. 494.

495. No school board may exercise a taxation power except within the limits provided by this Act and the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14), notwithstanding any general law or special Act or any charter conferring such power upon it.

1979, c. 72, s. 495; 1982, c. 2, s. 98; 1985, c. 8, s. 27; 1988, c. 84, s. 617.

495.1. Nothing in section 541 of the Act respecting the Québec sales tax (chapter T-0.1) shall prevent a local municipality from imposing and levying a business tax in accordance with section 232 for the operating of a race track or the holding of a race meeting.

1987, c. 42, s. 13; 1994, c. 30, s. 82; 1997, c. 93, s. 123.

495.2. Where this Act or a regulation thereunder provides for the sending of a document by or to a minister, the sender and addressee may agree that the document be sent by means of a track, a tape, a disk, a cassette or other data carrier.

1991, c. 32, s. 157; 1994, c. 30, s. 83.

DIVISION III TRANSITIONAL PROVISIONS

496. Unless otherwise provided, this Act has effect for the purposes of all municipal fiscal periods, beginning with the fiscal period 1980.

1979, c. 72, s. 496.

497. The coming into effect of a section of this Act does not affect the right, under any legislative or regulatory provision applicable before that coming into effect, to collect or recover any tax, surtax or compensation or the duties imposed or required for a licence or permit, in respect of a municipal or school fiscal period that began before 1 January 1980.

1979, c. 72, s. 497.

498. Notwithstanding section 497, only the following amounts of school taxes can be collected or recovered by or for a school board for its fiscal period 1979-1980:

(1)  that part of the taxes that is imposed to defray the cost of expenditures exceeding the net expense, for the whole of that fiscal period, and

(2)  that part of the school taxes other than that referred to in paragraph 1, for the period beginning on 1 July 1979 and ending on 31 December 1979.

For the purposes of the first paragraph, “net expense” is the total of operating expenses allowable for purposes of grants under the budgetary rules of the Minister of Education for 1979-1980, without regard to the debt service of the capitalization fund.

1979, c. 72, s. 498.

499. If the taxes contemplated in subparagraph 2 of the first paragraph of section 498 have been imposed for the whole of the fiscal period 1979-1980 of a school board, one-half of them must be refunded to each taxpayer.

For the purposes of this section, the taxes contemplated in subparagraph 2 of the first paragraph of section 498 are deemed to have been imposed only for the period mentioned therein if they were imposed at the rate of $0.50 per $100 of assessment, subject to the third and fourth paragraphs.

In the case of the Conseil scolaire de l’île de Montréal, the rate contemplated in the second paragraph is $0.575, $1.175, and $0.435, for the tax of individuals, the tax of corporations, and the surtax, respectively.

In the case of the Commission des écoles catholiques de Québec and of the Bureau des écoles protestantes de Québec métropolitain, the rate contemplated in the second paragraph is:

(1)  in the territory of the City of Québec, $0.50 for the tax of individuals and $0.60 for the tax of corporations, and

(2)  in the territory of the town of Vanier, $0.50 for the tax of individuals and of corporations.

1979, c. 72, s. 499.

500. If the tax imposed by a school board, a regional board or the Conseil scolaire de l’île de Montréal exceeds the limits fixed in section 354.1 or 558.1 of the Education Act enacted by sections 353 and 375 for the school year 1979-1980, the rule provided for in the second paragraph applies to the five subsequent years.

The school tax shall be, for each year in question, submitted to the approval of the electors unless

(1)  the excess over one or the other of these limits for 1980-1981 is at least 20% less than it is for 1979-1980;

(2)  the excess over one or the other of these limits for 1981-1982 is at least 25% less than it is for 1980-1981;

(3)  the excess over one or the other of these limits for 1982-1983 is at least 33 1/3% less than it is for 1981-1982;

(4)  the excess over one or the other of these limits for 1983-1984 is at least 50% less than it is for 1982-1983;

(5)  the excess over one or the other of these limits for 1984-1985 is at least 100% less than it is for 1983-1984.

In computing the excess for the years 1980-1981 to 1983-1984, only the maximum amount the excess may attain without requiring submission of the assessment for one of these years to the approval of the electors, for each year to which the rule applies, is to be taken into account.

The Minister of Education may, nevertheless, before 1 July 1981, authorize a school board, a regional board or the Conseil scolaire de l’île de Montréal to reduce the excess for the year 1979-1980 by 100% over a longer period in accordance with proportions determined by him.

1979, c. 72, s. 500.

501. (Repealed).

1979, c. 72, s. 501; 1988, c. 84, s. 618.

502. For the school year 1979-1980, where net transport expenses are incurred for transport services that the regional board provides without being requested by a school board, these expenses shall be paid by each school board in proportion to the total value of the taxable property of each.

For the school year 1979-1980, the provisional apportionment and the final apportionment that a school board shall pay to a regional board shall be made in accordance with the provisions of the Education Act in force on 21 December 1979.

1979, c. 72, s. 502.

503. The general order rendered pursuant to the Real Estate Assessment Act concerning the first annual assessment roll made in accordance with that act applies to all municipal corporations, including those whose territories form part of that of a county corporation in existence on 15 April 1977.

The order also applies to municipal corporations incorporated after 15 April 1977 and before 1 January 1983, except that such a corporation is not required to comply with the timetable provided in the order for the implementation of the main phases of the preparation of the roll.

At the request of a municipal corporation contemplated in the second paragraph or, as the case may be, the municipality concerned, the Minister may exempt the municipality from the application of the general order and render a special order in its regard, modelled on the general order.

1979, c. 72, s. 503.

504. Where the municipality concerned decides that the first annual roll of a municipal corporation to which an order under section 503 applies must be made for a fiscal period prior to the period prescribed in the order, it shall determine such period by a resolution passed not less than three months before the beginning of that period.

Copy of the resolution must be transmitted to the Minister as soon as it is adopted.

The municipality must also give public notice of its decision in accordance with the Act governing it.

1979, c. 72, s. 504.

505. An order or resolution contemplated in section 503 or 504 is binding on the assessor of the municipality.

1979, c. 72, s. 505.

505.1. In the case of a municipal corporation to which the general order referred to in section 503 applies but whose roll applicable for the fiscal period 1984 is not a new roll, the last fiscal period for which its first new roll must be made is 1988.

Sections 504 and 505 apply in the case contemplated in the first paragraph, mutatis mutandis.

“New roll” means a real estate assessment roll made in accordance with an order contemplated in section 503 and in the regulations made under paragraph 2 of section 7 of the Real Estate Assessment Act (chapter E-16) or paragraph 1 of section 263 of this Act.

1983, c. 57, s. 126; 1986, c. 34, s. 23.

506. In the case of a municipal corporation incorporated after 31 December 1982, the first fiscal period for which a roll must be prepared in accordance with the regulations made under paragraph 1 of section 263 is the period following the period during which the corporation is incorporated, subject to any contrary provision of the Act, letters patent or order to incorporate the corporation.

The roll is a new roll.

1979, c. 72, s. 506; 1983, c. 57, s. 127.

507. The provisions of this Act relating to the assessment roll apply to a roll preceding the first new roll of a municipal corporation, except for sections 33, 34 and 62. For the purposes of the application of this Act or a regulation to that preceding roll, the words “unit of assessment” mean the aggregate of the immovables grouped under the same entry on the roll.

The regulation made under paragraph 1 of section 263 does not apply to a roll preceding the first new roll of a municipal corporation.

1979, c. 72, s. 507; 1980, c. 34, s. 51; 1983, c. 57, s. 128; 1985, c. 27, s. 105; 1986, c. 34, s. 24.

508. Every act performed in conformity with the Real Estate Assessment Act since 1 January 1972 by a municipal corporation or municipality not contemplated in paragraph h or i of section 1 of that Act, or in respect of such a corporation or municipality, is valid.

The first paragraph does not affect pending cases, or decisions or judgments rendered, as of 20 November 1979.

1979, c. 72, s. 508.

509. The agreements entered into under the Real Estate Assessment Act dealing with the delegation of jurisdiction in real estate assessment remain in effect as if they had been entered into under Chapter XVII of this act, to the date fixed for their expiration.

However, the Commission may terminate such agreements at all times at the request of one of the interested parties on the conditions agreed upon by them or, failing agreement, on the conditions fixed by the Commission.

This section also applies to a transfer of jurisdiction ordered by the Commission.

1979, c. 72, s. 509.

510. A person who is the assessor of a municipality, or his deputy, on 21 December 1979, continues in office under this Act, until his mandate expires or until it is terminated according to law.

If the person is a partnership or corporation, the partner, director or employee who was designated before the date mentioned in the first paragraph to act in its name and who made the required undertaking, continues in office until he is replaced in accordance with this Act.

1979, c. 72, s. 510.

511. Issued permits not revoked before 21 December 1979, that allow certain persons to act as assessors remain valid as if they had been issued by the Commission under this act, until they are revoked.

The criteria for the issuance of permits established by the Commission and in force on the date mentioned in the first paragraph, remain in effect as if they had been established and approved in conformity with this act, until they are repealed or replaced.

1979, c. 72, s. 511.

512. Chapter IX has effect from 21 December 1979.

1979, c. 72, s. 512.

513. The Bureau de révision de l’évaluation foncière du Québec established by this act succeeds the board of the same name established by the Real Estate Assessment Act. For that purpose, the succeeding board assumes the powers and obligations of its predecessor.

The members, officers and employees of the board established by the Real Estate Assessment Act become, without other formality, the members, officers and employees of the board established by this act, in the same positions and with the same rights and privileges.

The records of the board established under the Real Estate Assessment Act are records of the board established under this act.

1979, c. 72, s. 513.

514. Every act performed by or in respect of the Board established by the Real Estate Assessment Act or by one of its members, officers or employees before 21 December 1979 that is not inconsistent with this act remains in effect as if it had been performed under this act.

1979, c. 72, s. 514.

515. The revision boards established under the third paragraph of section 44 of the Real Estate Assessment Act in existence on 21 December 1979 continue to exist for the sole purpose of hearing and deciding complaints relating to real estate assessment rolls or rolls of rental values made for municipal fiscal periods prior to the fiscal period 1980 that are under their jurisdiction under that act.

They shall hear and decide such complaints according to the law applicable before the date mentioned in the first paragraph.

1979, c. 72, s. 515.

515.1. Notwithstanding section 100, a person who is a member of the board of 19 December 1981 may form, by himself, a division of the board for rendering decisions on the complaints within the jurisdiction of such division, even if he is not an advocate, a notary or a person entitled to act as assessor for a municipality under section 22.

1982, c. 2, s. 99; 1982, c. 63, s. 225.

516. Division IX of the Real Estate Assessment Act continues to apply to a decision rendered on a complaint in respect of a real estate assessment roll or a roll of rental values made for a municipal fiscal period prior to the fiscal period 1980.

1979, c. 72, s. 516.

517. (Repealed).

1979, c. 72, s. 517; 1980, c. 34, s. 52.

518. A resolution ordering that the immoveables that may be subject to the surtax on serviced vacant land be identified on the real estate assessment roll made for the municipal fiscal period 1980, passed and transmitted in conformity with the Real Estate Assessment Act, is valid as if it had been passed and transmitted in conformity with this act.

1979, c. 72, s. 518.

519. A decision of the Commission recognizing an immoveable or an institution or body as meeting the conditions provided in subparagraph 10 of the first paragraph of section 18 of the Real Estate Assessment Act remains in effect as if it had been rendered in conformity with paragraph 10 of section 204.

Section 209 applies to such a decision.

1979, c. 72, s. 519.

519.1. In the case of an application for recognition made to the Commission under paragraph 10 of section 204 before 1 July 1981 for the municipal fiscal period 1980, the Commission may order that the recognition granted by it has effect from 1 January 1980.

1980, c. 34, s. 53.

520. An agreement entered into under the fifth paragraph of section 18 of the Real Estate Assessment Act remains in effect as if it had been entered into under section 206, until the date provided for its expiration.

1979, c. 72, s. 520.

521. The filing in the registry office of an act describing the land of a golf course, accompanied with a plan and technical description prepared by a land surveyor, and the furnishing to the municipality of proof of that filing, the whole under section 22 of the Real Estate Assessment Act, stands in lieu of the filing provided for in section 212.

1979, c. 72, s. 521.

522. Until the regulation contemplated in paragraph 1 of section 262 comes into force, the tariff established under section 82 of the Real Estate Assessment Act remains in effect.

1979, c. 72, s. 522.

523. An order of the Government declaring the immoveables of a foreign government exempt from real estate tax, made under section 19 of the Real Estate Assessment Act, remains in effect as if made under section 210.

1979, c. 72, s. 523.

524. (Repealed).

1979, c. 72, s. 524; 1994, c. 22, s. 30.

525. Until the regulation contemplated in paragraph 4 of section 262 comes into force, the regulation made under section 98 of the Real Estate Assessment Act remains in effect, mutatismutandis.

1979, c. 72, s. 525.

526. The regulation made under paragraph 2 of section 7 of the Real Estate Assessment Act remains in effect as if it had been made under paragraph 1 of section 263.

1979, c. 72, s. 526.

527. Until the regulation contemplated in subparagraphs a and b of paragraph 2 of section 263 comes into force, the notice of assessment or the tax account in lieu thereof must contain at least the following particulars:

(1)  the units of assessment or the places of business entered on the assessment roll or the roll of rental values, as the case may be, in the name of the person to whom the notice or account is addressed;

(2)  the real estate value or the rental value entered for each unit of assessment or place of business, as the case may be, contemplated in paragraph 1;

(3)  the factor and the proportion established for the roll under section 264, if known; and

(4)  the manner and time in which a complaint may be filed.

1979, c. 72, s. 527.

528. Until the regulation contemplated in subparagraph d of paragraph 2 of section 263 comes into force, the complaint form approved by the Commission under section 65 of the Real Estate Assessment Act may be used to file a complaint under this act, mutatismutandis.

1979, c. 72, s. 528.

529. Until a declaration form is prescribed by the Minister of Revenue under section 265, the form prescribed by him under section 97 of the Real Estate Assessment Act may be used, mutatismutandis, for the purposes of section 225.

1979, c. 72, s. 529.

530. A real estate assessment roll or a roll of rental values made and deposited for the municipal fiscal period 1980, in conformity with the Real Estate Assessment Act, is valid and no action to quash it or to annul it may be introduced on the ground that it does not conform to a provision of this act that differs from a provision of the Real Estate Assessment Act.

For the purposes of this section, the roll of rental values of the City of Montréal in force on 21 December 1979 is deemed to have been made and deposited on 15 November 1979 in conformity with the Real Estate Assessment Act, for its fiscal period 1980.

1979, c. 72, s. 530.

531. Before 15 September 1980, a real estate assessment roll or a roll of rental values contemplated in section 530 must be amended in conformity with Chapter XV to take account of the provisions of this act that are applicable to it and that differ from those of the Real Estate Assessment Act.

For the purposes of this section, the word “unduly” in section 174 shall be construed as if the roll were required to have been made in conformity with this act on 21 December 1979.

An amendment made under this section cannot have effect to a time prior to 1 January 1980.

1979, c. 72, s. 531.

532. For the purposes of an amendment made under section 531, the application provided for in section 37 may be made before 1 March 1980.

The application is also valid for the purposes of the real estate assessment roll made for the municipal fiscal period 1981.

1979, c. 72, s. 532.

533. In the case of a municipal corporation for which, on 21 December 1979, no roll of rental values has been made or deposited for the municipal fiscal period 1980, the municipality must cause such a roll to be prepared if the resolution contemplated in section 185 is adopted and transmitted before 29 February 1980.

The roll may be deposited at any time before 1 July 1980 and on its deposit is deemed to have come into force on 1 January 1980.

1979, c. 72, s. 533.

534. Notwithstanding any provision of any general law or special Act, in respect of the municipal fiscal period 1980, the time allowed to prepare, submit to the council, adopt, transmit or contest the budget of a municipal corporation, municipality or body whose budget is adopted or approved by it, and, as the case may be, the by-laws and resolutions that must accompany the budget, is extended by three months.

In addition, the Minister may extend the time by more than three months, to such date as he may fix, for all municipal corporations and municipalities or any category of them.

This section does not prevent the Minister from granting additional time to a municipal corporation or municipality on the conditions provided by the Act which applies to it in this matter.

1979, c. 72, s. 534.

535. A budget contemplated in section 534 made for the fiscal period 1980 that came into force automatically by the operation of law before 21 December 1979, and every provision pertaining to the apportionments resulting from that budget, is void from the date of the coming into force of the budget.

A budget contemplated in section 534, prepared for the municipal fiscal period 1980 and adopted before the date mentioned in the first paragraph, and every provision pertaining to the apportionments resulting from that budget, may be amended or replaced within the time indicated in section 534.

1979, c. 72, s. 535.

536. Until the budget and, as the case may be, the by-laws and resolutions contemplated in section 534 are in force, the clerk of the municipal corporation or municipality may issue certificates of availability of funds as if, on 1 January 1980, one-half of the budget of the preceding fiscal period were adopted.

In the case of the cities of Montréal and Québec, for the purposes of the first paragraph, three-quarters of the budget of the preceding fiscal period are deemed to have been adopted on 1 January 1980.

In the case of a municipal corporation or municipality for which there was no budget during the municipal fiscal period begun in 1979, the Minister may establish the amount of funds which are deemed to be available.

1979, c. 72, s. 536.

537. Subject to section 547, for the fiscal period 1980, a municipal corporation shall send a provisional municipal tax account based on the real estate value or on the rental value that it has imposed or intends to impose, in addition, as the case may be, to the account for the other taxes or compensations that it has imposed. The two accounts may be combined, provided that they are clearly differentiated.

1979, c. 72, s. 537.

538. The provisional account shall be sent at any time from 1 January 1980 to every person in whose name a taxable immoveable is entered on the real estate assessment roll or on the roll of rental values in force, as the case may be, if such immoveable was entered on the roll and taxable for the fiscal period begun in 1979.

1979, c. 72, s. 538.

539. The amount demanded by way of the provisional account and of the account of other taxes and compensations contemplated in section 537 must not exceed the amount demanded in respect of the same immovable during the fiscal period begun in 1979, for the same taxes or compensations.

For the purposes of the first paragraph, if a tax or compensation has been imposed only for a part of the calendar year 1979, the amount demanded during the part of such year included in the fiscal period begun in 1979 is increased so as to represent the amount that would have been demanded for a twelve month period.

1979, c. 72, s. 539.

540. Where the revenue from taxes and compensations contemplated in section 537, during the fiscal period begun in 1979, hereinafter called “taxation revenue”, does not reach an amount equal to at least one-half of the total revenue provided for in the budget for that fiscal period, hereinafter called “general revenue”, the provisional accounts may be increased in the same proportion as the difference between the taxation revenue and one-half of the general revenue bears to the taxation revenue.

1979, c. 72, s. 540.

541. Where the first instalment for the reimbursement of a loan made by a municipal corporation, or of bonds issued by it, is due before 1 July 1980, and where the tax imposed to finance such reimbursement is based on the real estate value, the provisional account may include the amount of such tax applicable to the contemplated immoveable, computed according to the taxable value entered on the roll in force.

1979, c. 72, s. 541.

542. In the case of a municipal corporation for which there was no budget for the fiscal period begun in 1979, the Minister may establish the computation rules for the provisional accounts.

1979, c. 72, s. 542.

543. For the purposes of sending the provisional account and the account of other taxes and compensations which is contemplated in section 537, a provisional collection roll may be prepared and deposited even if the budget of the municipal corporation is not in force.

Any amount demanded under section 537 may be collected or recovered in the same manner as any tax lawfully imposed, in conformity with the Act governing the municipal corporation.

1979, c. 72, s. 543.

544. Where a provisional account has been sent under section 537, a final municipal tax account based on the real estate or rental value and imposed for the fiscal period 1980, and an assessment notice, shall be sent at any time after 1 July 1980 and after the following conditions are fulfilled:

(1)  the reception from the Minister by the municipal corporation of an estimated statement of the amounts it is entitled to during that fiscal period under sections 230, 254, 261 and 579, and under the Retail Sales Tax Act (chapter I-1); and

(2)  the adoption, amendment or replacement of its budget under sections 534 and 535.

1979, c. 72, s. 544.

545. The final account shall be sent to every person in whose name a unit of assessment, a place of business or premises subject to the tax imposed, or in respect of which a provisional account has been sent, is entered on the real estate assessment roll or on the roll of rental values.

1979, c. 72, s. 545.

546. The provisions of this Act respecting the payment of a tax supplement or the refund of taxes applicable in the case of an alteration to the roll made under section 182 apply, with the necessary modifications, to the case contemplated in section 545. However, the period during which the refund of taxes must be effected begins on the date of the sending of the final account.

1979, c. 72, s. 546.

547. Instead of sending a provisional account under section 537, a municipal corporation may elect to send, for the fiscal period 1980, only a final account for the municipal taxes based on the real estate or rental value.

The final account and the notice of assessment are sent in accordance with section 81, at any time after the conditions contemplated in paragraphs 1 and 2 of section 544 are fulfilled. However, those conditions do not apply to the sending of the final account for the water tax and service tax of the City of Montréal. The maximum prescribed by section 539 applies to that account.

1979, c. 72, s. 547.

548. In the case contemplated in section 547, if the amount demanded in the final account is $200 or more, the municipal corporation must offer to the debtor the possibility of paying his taxes in two instalments, the second of which cannot be exacted before 1 July 1980.

The first payment must not exceed 2/3 of the amount demanded by way of the final account.

The municipal corporation may prescribe, by by-law, a greater number of equal instalments, exigible at regular intervals, obtained, disregarding fractions, by dividing the number of months of the fiscal period following the date on which the first payment becomes exigible, by the total number of instalments.

The second sentence of the second paragraph and the fourth paragraph of section 252 then apply, with the necessary modifications.

1979, c. 72, s. 548.

549. For the purposes of subsection 2 of section 25 of the Act respecting the Commission municipale (chapter C-35), the taxes payable under the provisional account are deemed taxes imposed for the current year.

1979, c. 72, s. 549.

550. A complaint or a recourse to quash or to set aside the real estate assessment roll or the roll of rental values may be introduced not later than sixty days, three months or one year, respectively, after the sending of accounts contemplated in section 544 or 547.

The prohibition under section 530 from seeking the quashing or setting aside of a roll ceases to apply from the date the accounts are sent.

1979, c. 72, s. 550.

551. If the public notice announcing the deposit of the real estate assessment roll or roll of rental values for the municipal fiscal period 1980 indicates that any complaint in respect of the roll must be filed in the office of the clerk of the municipal corporation or with a revision board established under the third paragraph of section 44 of the Real Estate Assessment Act, the clerk of the municipal corporation must post up and publish a public notice in the form of an erratum, in conformity with sections 73 to 75.

1979, c. 72, s. 551.

552. The clerk of the municipal corporation and the revision board contemplated in section 551 must refer every complaint received by them in respect of a roll contemplated in that section to the secretary of the section having jurisdiction over the complaint under this Act.

The complaint is then heard and decided as if it had been filed in conformity with section 135.

1979, c. 72, s. 552.

553. Unless otherwise prescribed by by-law of the local municipality, the immovables that have become exempt from real estate tax solely by reason of a change in law entailed by the coming into force of the Real Estate Assessment Act (chapter E-16) or this Act and that have remained so exempt since then for that sole reason shall remain subject to any special taxes imposed on them to defray the annual payment in capital and interest of loans ordered before the law was changed.

1979, c. 72, s. 553; 1989, c. 68, s. 8; 1994, c. 30, s. 84.

554. Notwithstanding section 494, for the municipal fiscal periods 1980 and 1981, Hydro-Québec and its subsidiaries and their immovable property are exempt from all taxation set aside in the second paragraph of section 40 of the Hydro-Québec Act, except the water tax in the territory of a municipal corporation other than the City of Montreal.

1979, c. 72, s. 554.

555. An immoveable subject to real estate taxes under the first paragraph of section 102 of the Real Estate Assessment Act that is not entered on the assessment roll under this act is subject, for the municipal fiscal period 1980, to municipal real estate taxes for an amount equal to 462/3% of the amount of the taxes to which it was subject for the municipal fiscal period which began in 1971.

For each municipal fiscal period beginning with that of 1981, the amount of municipal real estate taxes to which such an immoveable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 62/3% of the amount of the real estate taxes to which it was subject for the municipal fiscal period which began in 1971.

1979, c. 72, s. 555.

556. An immoveable subject to real estate taxes under the second paragraph of section 102 of the Real Estate Assessment Act that is not entered on the assessment roll under this act is subject, for the municipal fiscal period 1980, to municipal real estate taxes for an amount equal to 462/3% of the difference between the amounts contemplated in the above mentioned paragraph payable to the municipal corporation, account being taken, where such is the case, of any agreement or decision contemplated in the fourth paragraph of the above mentioned section 102.

For each municipal fiscal period from the fiscal period 1981, the amount of municipal real estate taxes to which such an immoveable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 62/3% of the difference contemplated in the first paragraph.

1979, c. 72, s. 556.

557. Any agreement under section 103 of the Real Estate Assessment Act, entered into by a municipal corporation or a school board and an undertaking subject to a decreasing tax under sections 99 and 102 of that act, remains in effect.

However, if, following such an agreement, an undertaking other than Hydro-Québec or one of its subsidiaries has, on 1 January 1980, paid to a municipal corporation or to a school board an amount greater than what it should have paid on that date under section 102 mentioned in the first paragraph and if an immoveable of that undertaking contemplated in that section must be entered on the roll under this act, the municipal corporation or school board in whose territory the immoveable is situated and which is a party to the agreement must refund to that undertaking such part of the excess as pertains to the immoveable.

Similarly, if, following such an agreement, Hydro-Québec or one of its subsidiaries has, on 1 January 1980, paid to a municipal corporation or to a school board an amount greater than what it should have paid on that date under section 99 mentioned in the first paragraph, the excess is deducted from the amount that it must pay under section 221.

1979, c. 72, s. 557.

558. In computing the amount of the municipal or school tax supplement exigible under section 213, where such is the case, the fiscal periods during which section 22 of the Real Estate Assessment Act applied to the immoveable contemplated must be taken into account.

1979, c. 72, s. 558.

559. (Repealed).

1979, c. 72, s. 559; 1991, c. 29, s. 26.

560. (Repealed).

1979, c. 72, s. 560; 1979, c. 77, s. 21; 1991, c. 29, s. 26.

560.1. The amount of tax payable under section 222 for the municipal fiscal period 1980 is equal to the amount of taxes payable to the municipal corporation for the period 1979 in respect of the immoveables mentioned in section 222, in accordance with section 101 of the Real Estate Assessment Act (chapter E-16), multiplied by the quotient obtained by dividing the total taxation revenues of the corporation for 1980 by the total taxation revenues for 1979.

For the purposes of this section, the words “total taxation revenues” mean the amount computed in accordance with paragraph 1 of section 234.

The amount payable for the fiscal period 1980 may in no case be less than that payable for the fiscal period 1979.

1980, c. 34, s. 54.

561. Section 227 applies where a corporation contemplated in section 221 or 222 ceases to exist before or after 21 December 1979, before paying the tax exigible as municipal tax, under section 97 of the Real Estate Assessment Act, for the municipal fiscal period that began in 1979.

1979, c. 72, s. 561.

562. The sections of this act that repeal or strike out provisions replaced by section 113 of the Real Estate Assessment Act must not be construed as meaning that such provisions have had effect between 1 January 1972 and 1 January 1980.

1979, c. 72, s. 562.

563. Any section of this Act, including an amendment made by it to another Act, except paragraph 4 of section 263 and section 548, relating to the payment of taxes, or other amounts due, in several instalments to a municipal corporation, municipality or school board, has effect from the coming into force of the regulation contemplated in that paragraph 4.

The coming into effect of such a section does not entail a person’s obligation to pay a tax or an amount, payable before that coming into effect, on a shorter term or in greater instalments than under the provisions amended by such a section.

1979, c. 72, s. 563.

564. Any section of this Act, including an amendment made by it to another Act, providing that values entered on the assessment roll of a municipal corporation must be multiplied by the factor established for that roll by the Minister under this Act, has effect, for a municipal corporation, from the day that factor is established for its roll made for the fiscal period 1980.

If the provision involves more than one municipal corporation, it has effect only when the factors of all the rolls contemplated in the first paragraph of the interested municipal corporations have been established.

1979, c. 72, s. 564.

565. Section 212 of the Act respecting the Communauté urbaine de Québec, as it read before it was replaced by section 408, continues to apply with regard to the deficit incurred by the Commission de transport de la Communauté urbaine de Québec for its fiscal period 1979 as if it had not been so replaced.

The municipalities which as a result of the application of this section and of section 212 of the Act respecting the Communauté urbaine de Québec, replaced by section 408, must pay two aliquot shares in 1980, may adopt a loan by-law to spread the cost of one of those aliquot shares over a period of not over ten years. The loan by-law comes into force only on approval by the Minister.

1979, c. 72, s. 565.

566. In the third paragraph of section 29 of the charter of the Commission des écoles catholiques de Québec, replaced by section 482, the words “each year” designate the year 1981 and any subsequent years.

1979, c. 72, s. 566; 1977, c. 5, s. 14.

567. In section 32 of the said charter, replaced by section 483, the words “each year” designate the year 1981 and any subsequent years.

1979, c. 72, s. 567.

568. Sections 32 and 33 of the said charter, as they read before they were replaced by section 483, continue to apply with regard to the school year 1979-1980 as if they had not been so replaced.

1979, c. 72, s. 568.

569. The amount entered on the certificate of 19 June 1979 of the finance director of the city of Montréal, with respect to the interest on and amortization of the loans of that city, and contemplated in section 277 of the Act respecting the Communauté urbaine de Montréal (chapter C-37.2), for the period 1 May to 31 December 1979, is to be apportioned by the treasurer of the Communauté urbaine de Montréal among the municipalities served during that period on the basis of the values entered on the roll of each municipality, multiplied by the factor established by the Minister under section 264. Any excess in the apportionment for public transport collected up to 31 December 1979 must be used to reduce the amount entered on the certificate before apportioning it.

The treasurer of the Communauté urbaine de Montréal shall apportion that part of the operating deficit of the Commission de transport de la Communauté urbaine de Montréal incurred in 1979 and not made up by a government grant, among the municipalities served during that period, within the thirty days following the filing of the report of the auditors of the Commission, on the same basis as the apportionment provided for in the first paragraph. The aliquot share of each municipality is due and exigible on 1 May 1980.

Each municipality may, for the purpose of paying the aliquot shares,

(1)  appropriate any available surplus;

(2)  not later than 15 April 1980, apply by resolution to the Community for a loan in its name, for a term not exceeding ten years, of the amount it indicates. The Community borrows in its own name, in accordance with section 224 of the Act respecting the Communauté urbaine de Montréal, for the benefit of the municipalities which applied to it therefor, the amount so indicated plus the borrowing charges incurred.

All expenditures arising out of a loan contracted under the preceding paragraph, in capital, interest and accessories are at the expense of the municipality for whose benefit the Community has made the loan, and are guaranteed by the general fund of that municipality; these annual charges are added to the annual share of that municipality and are assimilated to that share.

Not later than 10 May 1980, the Communauté urbaine de Montréal shall remit to the city of Montréal and to the Transit Commission the amount of apportionments contemplated in the first and second paragraphs of this section. For that purpose, the community may borrow from its working fund created under section 225 of the Act respecting the Communauté urbaine de Montréal, any amount it has not received, which amount bears interest at the rate provided by the by-law having created the said working fund.

1979, c. 72, s. 569; 1980, c. 34, s. 55.

570. For the fiscal period 1980, the words and figure “1 September of the year preceding that fiscal period” in section 278 of the Act respecting the Communauté urbaine de Montréal, replaced by section 424, are replaced by the word and figures “31 December 1979”.

1979, c. 72, s. 570.

571. For the purposes of the fiscal period 1980, the treasurer of the Communauté urbaine de Montréal, when making the final apportionment under section 220 of the Act respecting the Communauté urbaine de Montréal, replaced by section 420, shall take into account, in addition to the particulars mentioned in that section, the alterations made to the roll in accordance with section 531, to the extent that those alterations have effect on 1 January 1980.

1979, c. 72, s. 571.

572. The taxable rental value of a place of business, situated in the territory of a municipal corporation that is a member of the Communauté urbaine de Montréal, comprised in a unit of assessment the value of which entered on the real estate assessment roll of that corporation, multiplied by the factor established for that roll under section 264, is lower than $250 000 and to which section 237 applies, shall not exceed for the fiscal period 1980, 1981, 1982 or 1983, the amount computed under the second paragraph.

The maximum amount contemplated in the first paragraph is the lesser of

(1)  the rental value of the place of business entered on the roll of rental values; and

(2)  the taxable rental value obtained by means of the following formula:

                        vl x p
                      ----------
               VLI =     M vl
                       --------
                          vf

For the purposes of the formula provided in subparagraph 2 of the second paragraph,

(1) VLI    means taxable rental value;

(2) vl     means rental value of the place of
           business entered on the roll of
           rental values;

(3) p means  a ceiling of .15
             for the fiscal period 1980;
             a ceiling of .17
             for the fiscal period 1981;
             a ceiling of .19
             for the fiscal period 1982;
             a ceiling of .21
             for the fiscal period 1983;

(4) M vl   means the aggregate of the rental values
           of the places of business and other
           premises comprised in the unit of
           assessment, entered on the roll of
           rental values;

(5) vf     means the real estate value, entered on
           the roll, of the unit of assessment
           mentioned in subparagraph 4, multiplied
           by the factor established for that roll
           under section 264.

The first, second and third paragraphs do not apply in the territory of a municipal corporation, for the fiscal period 1980, 1981, 1982 or 1983, unless the municipal corporation adopts a resolution to that effect for that fiscal period.

Where the first, second and third paragraphs apply in the territory of a municipal corporation, the words “rental value” in section 237 mean the taxable rental value computed under this section, when it applies in that territory.

1979, c. 72, s. 572.

573. The lessee of a place of business, premises or a dwelling comprised in a unit of assessment that is subject, during the fiscal period that began in 1979, to a supplemental tax or a surtax abolished by section 378, 418, 468 or 495 or to the corporation tax abolished by section 373, the rate of which ceases to differ from the tax rate on individuals by the effect of section 374, is entitled, on making an application therefor to the lessor within two years of the coming into force of this Act, to an adjustment of the rent of the place of business, premises or dwelling, from 1 January 1980, in proportion to the abolition of those supplemental taxes or surtaxes or the cessation of such difference.

In the case of a lease of more than 12 months in force before 1 July 1980, the adjustment of rent must take into account any change that has occurred since the commencement of the lease in the municipal or school taxes affecting the unit of assessment, in the fire-insurance or liability insurance premiums or, if the place of business, premises or dwelling is or are heated or lighted at the expense of the lessor, in the unit cost of fuel or electricity, unless the rent has already been adjusted proportionately to these changes.

The Régie du logement has the jurisdiction, to the exclusion of any court, to hear an application for the adjustment of the rent of a dwelling contemplated in articles 1650 to 1650.3 of the Civil Code of Lower Canada, where the interest of the applicant in the object of the application does not exceed the amount of the jurisdiction of the Court of Québec. Sections 56 to 90 of the Act respecting the Régie du logement (chapter R-8.1) apply to that application, mutatis mutandis.

The termination of a lease later than 21 December 1979 does not prevent the lessee from obtaining an adjustment of rent, unless the lessor proves that he has taken into account the abolition of the surtaxes and supplemental taxes or the cessation of the difference in the rates in establishing the rent.

A municipal corporation must disclose without charge to a lessee, on demand, the amount of the municipal and school assessment, to 31 December 1979, of the unit of assessment contemplated in the first paragraph and, where applicable, indicate to him if it is an immovable contemplated in section 552 of the Education Act (chapter I-14) as it read on 20 December 1979.

1979, c. 72, s. 573; 1980, c. 34, s. 56; 1982, c. 32, s. 97; 1988, c. 21, s. 66.

574. The time for the deposit of the roll prescribed by section 70 does not bind the assessor who, under a contract made with a municipality before 20 November 1979, undertook to deposit the roll at another time.

The first paragraph has effect until 1 January 1984 or until the day prior to the expiration of the contract.

1979, c. 72, s. 574.

575. If a municipal corporation has imposed in 1979 a tax or a permit under a provision that ceases to have effect on 1 January 1980, and the tax or permit has been imposed for a period ending in 1980, the municipal corporation must refund to every person who has paid the tax or the permit for the whole period, an amount of it proportionate to the relation between the number of months of that period in 1980 and the total number of months of that period.

The refund may be replaced by an equivalent credit on the business tax payable by that person for the fiscal period 1980.

1979, c. 72, s. 575.

576. Subject to the provisions respecting the apportionment of the expenses and deficits of the Communauté urbaine de Montréal and the Communauté urbaine de Québec and their Transit Commissions, the agreements respecting the apportionment of expenses between municipal corporations and municipalities entered into before 21 December 1979 continue to apply until their expiration.

Subject to the same reservation, the provisions respecting the apportionment of expenses in the county corporations and the communities, existing before the date mentioned in the first paragraph, continue to apply to the apportionment of expenses incurred in 1979.

Where in a county corporation the criterion used before 21 December 1979 for the apportionment of expenses incurred by the corporation in the preparation, keeping up to date and correction exofficio of the first annual roll and subsequent annual rolls of the local corporations is that each local corporation bears by itself the costs relating to its roll, and on the above-mentioned date at least one local corporation has begun to contribute in accordance with that criterion, that criterion continues to apply notwithstanding section 11 until the costs of preparation of all the first annual rolls of the local corporations have been entirely paid, unless the county corporation and the local corporations agree on another criterion before then.

1979, c. 72, s. 576; 1980, c. 34, s. 57.

577. For the purposes of the coming into force of a regulation made under this Act within three months after 21 December 1979, only the third and fourth paragraphs of section 266 apply.

1979, c. 72, s. 577.

578. (Repealed).

1979, c. 72, s. 578; 1986, c. 34, s. 25; 1990, c. 85, s. 114; 1991, c. 29, s. 27; 1991, c. 32, s. 158.

579. For the municipal fiscal periods 1980, 1981 and 1982, the Government or such minister as it may designate shall pay a sufficient sum to each municipal corporation to bring its net transfer of fiscal resources up to $10 per inhabitant for each of those fiscal periods, if such net transfer to it by the application of this Act is less than that amount.

The Minister shall fix that sum in each case.

For the purposes of this section, the population of the territory of a municipal corporation is that established on the basis of the results of the census of the population of Canada carried out in 1976 by Statistics Canada in accordance with the Statistics Act (Statutes of Canada, 1970-71-72, c. 15).

1979, c. 72, s. 579; 1980, c. 34, s. 58.

579.1. The revenues from a tax imposed by the city of Montréal in the territory of another municipal corporation in the course of the municipal fiscal period 1980 may be included in computing the aggregate taxation rate of that corporation for that period.

1980, c. 34, s. 59.

579.2. For the municipal fiscal period 1981, a municipal corporation that imposes a business tax at the maximum rate allowed by section 233 may grant a credit to each taxpayer who is the debtor, in respect of a single unit dwelling house, a duplex or a triplex, of a real estate tax based on the taxable value imposed on all the taxable immoveables within the territory of the municipal corporation. The credit is for an amount equal to a percentage of that real estate tax; the corporation shall fix this percentage by by-law of its council, up to 10%; the percentage may be different for different categories.

For the fiscal period 1982, the first paragraph applies. However, a municipal corporation that granted the credit for the fiscal period 1981 may do so for the fiscal period 1982 without having to impose a business tax at the maximum rate allowed by section 233, but the maximum credit in such a case is 5%.

For the fiscal period 1983, the first paragraph applies, but in no case may the credit exceed 5%, or be granted except by a municipal corporation that had the authority to grant the maximum credit of 10% in 1982.

A municipal corporation that is a member of the Communauté urbaine de Montréal and is unable to impose business tax for lack of places of business in its territory may take advantage of the first and second paragraphs.

1980, c. 34, s. 59; 1982, c. 2, s. 100.

580. The sums required for the payment of an amount by the Government or a minister or agency of the Government are taken for the fiscal period 1979-1980 out of the consolidated revenue fund and, for subsequent fiscal periods, out of the sums granted each year for that purpose by the Legislature.

The sums required for the application of Chapter IX are taken for the fiscal period 1979-1980 out of the sums granted by the Legislature for the operation of the Bureau de révision de l’évaluation foncière du Québec established by the Real Estate Assessment Act and, for subsequent fiscal periods, out of the sums granted each year by the Legislature for the application of Chapter IX.

1979, c. 72, s. 580.

581. Section 8 has effect as from 1 January 1972.

1979, c. 72, s. 581.

582. Section 228 has effect from the beginning of the fiscal period of the person contemplated in section 221 that terminates in 1979.

1979, c. 72, s. 582.

583. Sections 272 to 274, 276 and 277 have effect, for a village or rural corporation, from the day the clerk completes the preparation, under section 60, of the schedule to the assessment roll of that corporation for its fiscal period 1980.

1979, c. 72, s. 583.

584. For a local municipality governed by the Municipal Code (chapter C-27.1), paragraph 1 of section 268, section 286, paragraph 1 of section 289 and sections 293, 294, 297 and 331 have effect from 1 January 1993 or from the fiscal period preceding that date for which the municipality imposes the business tax or the surtax on non-residential immovables under this Act.

For a municipal corporation governed by another Act, sections 306, 310, 312, 313, 331, 448 to 451, 453, 457 and 470 have effect from 1 January 1982, or from the fiscal period preceding that date for which the corporation imposes a business tax under this Act.

The repeal or abrogation of a provision mentioned in Schedule A that regards a permit or licence or annual duties required for the carrying on of an activity has effect in accordance with the second paragraph.

A business tax imposed for the fiscal period 1980 and based on the rental value before 21 December 1979 must be in conformity with sections 232 and following and is deemed to have been imposed pursuant to this section.

1979, c. 72, s. 584; 1983, c. 57, s. 129; 1985, c. 27, s. 106; 1986, c. 34, s. 26; 1987, c. 42, s. 14; 1988, c. 76, s. 85; 1991, c. 32, s. 159.

585. Sections 337 and 394 have effect from 1 October 1980.

1979, c. 72, s. 585.

586. Sections 392 and 393 have effect as from 1 April 1979.

1979, c. 72, s. 586.

587. (Repealed).

1979, c. 72, s. 587; 1980, c. 34, s. 60.

588. Sections 398 and 399 have effect from 15 April 1980.

1979, c. 72, s. 588.

589. The Government may, by order, fix the date from which paragraphs 4 and 5 of section 204 cease to have effect.

1979, c. 72, s. 589.

590. (Omitted).

1979, c. 72, s. 590.

591. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

SCHEDULE A

LEGISLATIVE PROVISIONS REPEALED UNDER SECTION 487

_______________________________________________________________

City or Town      Title of the Act          Repealed provisions
_______________________________________________________________

1.  Acton Vale    Charter of the town of    Section 16
                  Acton Vale (1908,
                  c. 102)

2.  Anjou         Charter of the town of    Section 31
                  Anjou (1955-1956,
                  c. 114)

                  Act respecting the town   Section 4
                  of Anjou (1977, c. 85)

3.  Arthabaska    Charter of the town of    Paragraphs b to d of
                  Arthabaska (1903, c. 70)  section 24; sections
                                            25 to 41

4.  Asbestos      Act respecting the town   Sections 6 to 9
                  of Asbestos (1938,
                  c. 115)

                  Cities and Towns Act      Second and third
                  (Revised Statutes,        paragraphs of
                  1925, c. 102)             section 528,
                                            replaced for the
                                            town of Asbestos by
                                            section 10 of
                                            chapter 115 of the
                                            statutes of 1938

                  Act to amend the charter  Sections 1, 5 and 6
                  of the town of Asbestos
                  (1950, c. 108)

                  Act to amend the charter  Section 5
                  of the town of Asbestos
                  (1951-1952, c. 83)

                  Act to amend the charter  Section 1
                  of the town of Asbestos
                  (1952-1953, c. 86)

5.  Bedford       Act to amend the charter  Sections 19 and 20
                  of the town of Bedford
                  (1952-1953, c. 100)

6.  Belleterre    Charter of the town of    Section 29
                  Belleterre (1942, c. 89)

7.  Berthierville Act to amend the charter  Section 10
                  of the town of
                  Berthierville
                  (1951-1952, c. 95)

8.  Black Lake    Act to amend the charter  Section 6
                  of the town of Black Lake
                  (1956-1957, c. 115)

9.  Bromptonville Act respecting the        Sections 5 to 7
                  corporation of the town
                  of Bromptonville, county
                  of Richmond, and The
                  school commissioners of
                  the same place
                  (1953-1954, c. 108)

                  Act to amend the charter  Section 7
                  of the town of
                  Bromptonville
                  (1959-1960, c. 148)

10. Coaticook     Revised Statutes, 1909    Section 5736a and
                                            5736b, enacted for
                                            the town of
                                            Coaticook by section
                                            2 of chapter 103
                                            of the statutes of
                                            1920

                  Act to amend the charter  Section 3
                  of the town of Coaticook
                  (1919-1920, c. 103)

                  Act respecting the        Section 38
                  town of Coaticook
                  (1940, c. 99)

                  Cities and Towns Act      Section 527a,
                  (Revised Statutes,        enacted for the town
                  1941, c. 233)             of Coaticook by
                                            section 28 of
                                            chapter 70 of the
                                            statutes of 1946,
                                            replaced by section
                                            11 of chapter 92 of
                                            the statutes of
                                            1953-1954 and by
                                            section 16 of
                                            chapter 86 of the
                                            statutes of
                                            1957-1958

                  Act respecting the town   Sections 27 to 29
                  of Coaticook
                  (1950-1951, c. 90)

11. Cookshire     Act to amend the charter  Sections 8 and 9
                  of The corporation of
                  the town of Cookshire
                  (1958-1959, c. 104)

12. Côte          Act to amend the charter  Section 4
    Saint-Luc     of the town of Côte
                  Saint-Luc
                  (1956-1957, c. 120)

13. Cowansville   Charter of the town of    Sections 19 to 21
                  Cowansville
                  (1959-1960, c. 139)

14. Dolbeau       Act to amend the charter  Section 6
                  of the town of Dolbeau
                  (1956-1957, c. 108)

15. Dorion        Act to amend the charter  Section 13
                  of the town of Dorion
                  (1951-1952, c. 96)

16. Dorval        Act to amend the charter  Section 1
                  of the town of Dorval
                  (1954-1955, c. 83)

                  Act to amend the charter  Section 4
                  of the city of Dorval
                  (1956-1957, c. 91)

17. East Angus    Act to amend the charter  Section 2
                  of the town of East Angus
                  (1919-1920, c. 102)

                  Act to amend the charter  Sections 7 and 8
                  of the town of East Angus
                  (1952-1953, c. 95)

18. Farnham       Charter of Farnham        Sections 29, 30, 34
                  (1956-1957, c. 93)        and 36

19. Gagnon        Charter of the town       Section 26
                  of Gagnon
                  (1959-1960, c. 161)

20. Granby        The Granby City Charter   Sections 56 and 58
                  (1916, c. 70)

                  Act to amend The Granby   Section 12
                  City Charter
                  (1937, c. 107)

                  Act to amend the charter  Sections 15 and 16
                  of the city of Granby
                  (1955-1956, c. 79)

21. Greenfield    Act to amend the charter  Section 17
    Park          of the town of
                  Greenfield Park
                  (1953-1954, c. 104)

22. Joliette      Charter of the city of    Sections 72 and 73
                  Joliette (1935, c. 124)

                  An Act to amend the       Section 25
                  charter of the city of
                  Joliette and to annex
                  new territories to the
                  school municipality of
                  the town of Joliette
                  (1946, c. 63)

                  Act to amend the charter  Sections 7 and 8
                  of the city of Joliette
                  (1948, c. 57)

                  Act to amend the charter  Sections 18 and 19
                  of the city of Joliette
                  (1950, c. 92)

23. Lachine       Charter of the city of    Sections 43 and 44
                  Lachine (1909, c. 86)

                  Act to amend the charter  Section 4
                  of the city of Lachine
                  (1915, c. 96)

                  Act to amend the charter  Section 6
                  of the city of Lachine
                  (1919, c. 99)

                  Act to amend the charter  Section 2
                  of the city of Lachine
                  (1940, c. 85)

                  Act to amend the charter  Section 3
                  of the city of Lachine
                  (1948, c. 56)

                  Act to amend the charter  Section 1
                  of the city of Lachine
                  (1959-1960, c. 111)

                  Act to amend the charter  Section 11
                  of the city of Lachine
                  (1962, c. 68)

24. Lac Mégantic  Act to amend the          Sections 6 to 8
                  charter of the town of
                  Lac Mégantic
                  (1957-1958, c. 84)

25. Lauzon        Act to amend the charter  Sections 2 and 3
                  of the town of Lauzon
                  (1946, c. 68)

                  Act to amend the charter  Section 26
                  of the town of Lauzon
                  (1951-1952, c. 82)

26. Léry          Charter of the town of    Section 24
                  DeLéry (1914, c. 90)

27. Lévis         Act to amend The          Section 15
                  charter of the city of
                  Lévis (1969, c. 97)

28. Longueuil     Act to amend the charter  Section 4
                  of the city of Longueuil
                  (1956-1957, c. 85)

29. Louiseville   Act to amend the          Section 6
                  charter of the town of
                  Louiseville
                  (1951-1952, c. 89)

                  Act to amend the          Section 7
                  charter of the town of
                  Louiseville
                  (1957-1958, c. 92)

30. Magog         Charter of the town       Section 31
                  of Magog (1936, 1st
                  session, c. 7)

                  Act to amend the charter  Section 10
                  of the town of Magog
                  (1950, c. 104)

                  Act to amend the charter  Section 4
                  of the town of Magog
                  (1955-1956, c. 86)

31. Malartic      Charter of the Town of    Section 44
                  Malartic (1939, c. 124)

32. Marieville    Charter of the town of    Section 11
                  Marieville
                  (1905, c. 47)

33. Mont-Joli     Charter of the town of    Sections 13a, 13b
                  Mont-Joli                 and 13c
                  (1945, c. 91)

                  Act respecting the        Section 11
                  town of Mont-Joli
                  (1956-1957, c. 105)

34. Montréal-Est  Act to amend the charter  Section 2
                  of the town of Montreal
                  East (1973, c. 81)

35. Montréal-Nord Act to amend the          Section 15
                  charter of the town of
                  Montreal-North
                  (1958-1959, c. 78)

36. Nicolet       Charter of the town of    Sections 29 to 34
                  Nicolet (1910, c. 57)

37. Pincourt      Charter of the town of    Section 15
                  Pincourt
                  (1959-1960, c. 168)

38. Pointe-aux-   Act respecting the        Section 5
    Trembles      charter of the town of
                  Pointe-aux-Trembles
                  (1957-1958, c. 78)

39. Pointe-Claire Charter of the town of    Paragraph b of
                  Pointe-Claire             section 24
                  (1911, c. 71)

                  Act to amend the          Section 10
                  charter of the city
                  of Pointe-Claire
                  (1958-1959, c. 61)

40. Port-Cartier  Charter of the town       Section 34
                  of Port-Cartier
                  (1958-1959, c. 111)

41. Richmond      Charter of the town of    Paragraphs b, c, d,
                  Richmond (1901, c. 50)    e, g, h, i and j of
                                            section 20 and
                                            section 21

                  Act to amend the charter  Sections 6 to 8
                  of the Town of Richmond
                  and respecting the
                  corporation of the town
                  of Richmond, the
                  Catholic Board of
                  School Commissioners
                  of the town of Richmond
                  and the Protestant
                  Board of School
                  Commissioners of the
                  town of Richmond
                  (1952-1953, c. 97)

                  Act to amend the charter  Section 6
                  of the town of Richmond
                  (1957-1958, c. 93)

                  Act to amend the charter  Section 9
                  of the town of Richmond
                  (1958-1959, c. 93)

                  Act to amend the charter  Section 3
                  of the town of Richmond
                  (1959-1960, c. 142)

42. Rimouski      Act to amend the charter  Sections 20 and 22
                  of the town of Rimouski
                  (1920, c. 96)

                  Act to amend the charter  Sections 22 and 23
                  of the town of Rimouski
                  (1948, c. 66)

                  Act to amend the charter  Sections 4 and 5
                  of the town of Rimouski
                  (1949, c. 88)

43. Rivière-du-   Charter of the city of    Section 20
    Loup          Rivière-du-Loup
                  (Fraserville) (1910,
                  c. 56)

                  Act to amend the          Section 15
                  charter of the city of
                  Rivière-du-Loup
                  (1949, c. 87)

44. Rouyn         Charter of the city of    Section 32
                  Rouyn (1948, c. 63)

                  Act to amend the charter  Section 13
                  of the city of Rouyn
                  (1954-1955, c. 66)

45. Sainte-       Charter of the town of    Section 79
    Agathe-des-   Ste. Agathe des Monts
    Monts         (1915, c. 103)

                  Act to amend the charter  Sections 12 and 13
                  of the town of
                  Ste. Agathe des Monts
                  (1952-1953, c. 89)

46. Saint-Hubert  Act to amend the          Section 2
                  charter of the town
                  of Saint-Hubert
                  (Mackayville) and to
                  grant it certain powers
                  (1954-1955, c. 78)

                  Charter of the town       Section 29
                  of Saint-Hubert
                  (1957-1958, c. 112)

47. Saint-        Charter of the city of    Sections 55 and 57
    Hyacinthe     St. Hyacinthe
                  (1934, c. 94)

                  Act respecting the city   Section 10
                  of Saint-Hyacinthe
                  (1958-1959, c. 60)

48. Saint-Jean-   Charter of the town of    Section 494a
    sur-          Saint-Jean-sur-Richelieu
    Richelieu     (1890, 1st session,
                  c. 71)

49. Salaberry-de- Charter of the city of    Sections 117, 117a,
    Valleyfield   Salaberry-de-Valleyfield  118 and 118a
                  (1931-1932, c. 111)

50. Scotstown     Charter of the town of    Paragraphs f, g and
                  Scotstown (1892, c. 58)   h of section 12

51. Sept-Îles     Charter of the town of    Section 28
                  Sept Iles (1950-1951,
                  c. 69)

52. Sillery       Act to amend the charter  Section 6
                  of the city of Sillery
                  (1950, c. 101)

                  Act to amend the charter  Section 3
                  of the city of Sillery
                  (1950-1951, c. 80)

53. Témiscaming   Charter of the town of    Section 35
                  Témiscaming (Kipawa)
                  (1920, c. 110)

54. Thetford      Charter of the town of    Sections 21 to 25
    Mines         Thetford Mines
                  (1905, c. 48)

                  Act to amend the          Section 6
                  charter of the city
                  of Thetford Mines
                  (1959-1960, c. 118)

55. Tracy         Act to amend the charter  Section 9
                  of the town of Tracy
                  (1956-1957, c. 122)

                  Act to amend the charter  Section 8
                  of the town of Tracy
                  (1959-1960, c. 137)

56. Trois-        Act to amend the          Section 2
    Pistoles      charter of the town of
                  of Trois-Pistoles
                  (1952-1953, c. 96)

57. Trois-        Revised Statutes, 1909    Section 5732
    Rivières                                replaced for the
                                            city of
                                            Trois-Rivières by
                                            section 71 of
                                            chapter 90 of the
                                            statutes of 1915

                  Charter of the city       Sections 72 and 73
                  of Three Rivers
                  (1915, c. 90)

                  Act to amend the          Section 5
                  charter of the city of
                  Three Rivers
                  (1919, c . 93)

                  Act to amend the          Section 6
                  charter of the city of
                  Three Rivers
                  (1933, c. 126)

                  Act to amend the charter  Section 12
                  of the city of Three
                  Rivers (1937, c. 106)

                  Act to amend the          Section 23
                  charter of the city
                  of Trois-Rivières
                  (1939, c. 107)

                  Act to amend the          Section 1
                  charter of the city of
                  Trois-Rivières (1963,
                  1st session, c. 78)

58. Val d’Or      Charter of the town of    Section 23
                  Val d’Or (1937, c. 121)

                  Act respecting the town   Sections 6 and 7
                  of Val d’Or
                  (1952-1953, c. 85)

59. Vanier        Charter of the town of    Section 25
                  Vanier (Québec-Ouest)
                  (1916, 1st session,
                  c. 61)

60. Verdun        Act to amend the          Section 1
                  charter of the city of
                  Verdun (1937, c. 109)

                  Act to amend the          Section 1
                  charter of the city of
                  Verdun (1939, c. 106)

                  Act to amend the          Section 7
                  charter of the city of
                  Verdun (1943, c. 55)

                  Act to amend the          Section 5
                  charter of the city of
                  Verdun (1947, c. 82)

                  Act to amend the charter  Section 8
                  of the city of Verdun
                  (1959-1960, c. 107)

                  Act to amend the          Section 3
                  charter of the city of
                  Verdun (1962, c. 62)

61. Victoriaville Charter of the town of    Section 23
                  Victoriaville
                  (1936, 1st session,
                  c. 8)

                  Act to amend the          Section 4
                  charter of the town
                  of Victoriaville
                  (1956-1957, c. 94)

62. Waterloo      Act respecting the town   Section 6
                  of Waterloo and the
                  Board of Catholic School
                  Commissioners of the
                  town of Waterloo
                  (1954-1955, c. 87)

63. Westmount     Act to amend the          Section 4
                  charter of the city of
                  Westmount (1916, c. 46)

64. Windsor       Act to amend the          Section 13
                  charter of the town of
                  Windsor (1945, c. 87)                

1979, c. 72, Schedule A.

REPEAL SCHEDULES

In accordance with section 17 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 72 of the statutes of 1979, in force on 1 November 1980, is repealed, except sections 268, 269, 271 to 274, 276 to 278, 280 to 282, 285 to 287, 289, 291, 295 to 301, 397, 442, 444 to 447, 452 to 454, 458 to 460, 462, paragraphs 1 to 3 of section 463, sections 464, 467, 468, 472 to 474, 476, 477, 479, 482, 483 and 590, effective from the coming into force of chapter F-2.1 of the Revised Statutes.

In accordance with section 17 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), sections 268, 269, 271 to 274, 276 to 278, 280 to 282, 285 to 287, 289, 291 and 295 to 301 of chapter 72 of the statutes of 1979, in force on 1 January 1984, are repealed effective from the coming into force of the updating to 1 January 1984 of chapter F-2.1 of the Revised Statutes.

Sections 204, 236 and 255 of this Act will be amended upon the coming into force of sections 75 to 77 of chapter 2 of the statutes of 1994 on the date or dates fixed by order of the Government.