F-2.1 - Act respecting municipal taxation

Updated to 1 September 2022

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 1689-2022 dated 26 October 2022, (2022) 154 G.O. 2 (French), 6581.

CHAPTER I INTERPRETATION AND APPLICATION

1991, c. 32, s. 1.

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

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the clerk-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 métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” means a regional county municipality or a local municipality in respect of which a regional county municipality has no 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 or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, 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, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

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

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, and any group of persons or assets, such as a partnership, association or trust;

“property tax” means a tax or surtax imposed by a local municipality or a tax imposed under the Education Act (chapter I-13.3) on an immovable or, if it is imposed regardless of use, in respect of the immovable;

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

“roll” means the property 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 Comité de gestion de la taxe scolaire de l’île de Montréal is considered to be a school service centre.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

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; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109; 2011, c. 11, s. 17; 2011, c. 16, s. 184; 2018, c. 5, s. 76; 2020, c. 1, s. 270; 2021, c. 31, s. 132.

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 business establishment or a unit of assessment is deemed to contemplate part of such an immovable property, movable property, business establishment 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; 1999, c. 40, s. 133.

3. No suit, defence or exception founded upon the omission of any formality, even imperative, in any act of a community, municipality, school service centre, 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; 2020, c. 1, s. 309.

CHAPTER II JURISDICTION

4. (Repealed).

1979, c. 72, s. 4; 1991, c. 32, s. 6; 2000, c. 56, s. 144.

4.1. (Repealed).

1990, c. 85, s. 112; 1991, c. 32, s. 7; 2000, c. 56, s. 144.

5. Subject to section 5.1, 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; 2001, c. 25, s. 108.

5.1. Notwithstanding any provision of a general law or special Act and subject to the third paragraph, a regional county municipality that has been designated as rural has jurisdiction in matters of assessment in respect of any local municipality whose territory is situated within its own territory.

The local municipality may not 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) in respect of the functions relating to the exercise of that jurisdiction.

A regional county municipality referred to in the first paragraph may enter into an agreement under which it delegates to a local municipality whose territory is included in its own the exercise of its jurisdiction in matters of assessment in the territory of the local municipality. Only a local municipality that, on the day before the date fixed for the coming into force of the order designating the regional county municipality as rural, was a municipal body responsible for assessment whose assessor is an officer, may be a party to such an agreement. Section 197 applies in respect of such an agreement.

2001, c. 25, s. 109; 2002, c. 37, s. 220; 2002, c. 68, s. 33.

5.2. (Repealed).

2002, c. 68, s. 34.

6. A local municipality which is not subject to the jurisdiction of 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; 2000, c. 56, s. 145.

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 5 or 5.1 by a 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 property values, within the meaning of section 261.1.

1979, c. 72, s. 8; 1988, c. 19, s. 256; 1991, c. 32, s. 8; 1999, c. 40, s. 133; 2001, c. 25, s. 110; 2000, c. 56, s. 146.

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 property 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; 1999, c. 40, s. 133.

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 property 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 a commercial development association, 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 property 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 considered to be a business establishment 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; 1999, c. 31, s. 2; 1999, c. 40, a. 133.

14.2. Despite sections 14 and 14.1, the Minister may extend the period of application of the roll in force or of the next roll of one or more local municipalities in respect of which a single municipal body responsible for assessment has jurisdiction.

The Minister may exercise the power provided for in the first paragraph following a request, with reasons, made by the body if the latter shows the Minister that the work overload inherent in the simultaneous preparation of a certain number of rolls so warrants.

The request must be accompanied by the agreement of every local municipality concerned and must be the subject of a public notice. The notice must also indicate that any person may submit his objection to the request in writing to the Minister within 30 days after its publication and must indicate the place where the objection is to be addressed. The body shall transmit a copy of the notice to the Minister as soon as possible after its publication, with proof of its date of publication.

The Minister shall notify the body in writing of every objection received within the prescribed time.

If the Minister’s decision is affirmative, the Minister shall publish a notice of it in the Gazette officielle du Québec. The last fiscal year of the new period of application of the roll is then deemed to be the third fiscal year of application of the roll.

The power provided for in this section applies subject to section 81 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001).

2021, c. 31, s. 114.

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 18.6.

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

1998, c. 43, s. 2; 2004, c. 20, s. 135.

18.2. Before 15 February 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; 2002, c. 37, s. 221.

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.

18.6. For the purposes of sections 18.1 to 18.5, the owner is the person in whose name the unit of assessment concerned is entered on the roll under Division I of Chapter V.

If the Government must pay a sum for the unit of assessment under section 210, 254 or 257, the Minister has, concurrently with the person referred to in the first paragraph, the owner’s rights and obligations under sections 18.1 to 18.5. For the purposes of subparagraph 2 of the second paragraph of section 18.4, the Minister is not bound by the information communicated to the assessor by the owner nor is the owner bound by that communicated by the Minister.

2004, c. 20, s. 136.

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 to 72.2 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; 2000, c. 54, s. 38; 2001, c. 26, s. 120.

21. If the assessor of the body is a partnership or a legal person, that partnership or legal person 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; 1999, c. 40, s. 133.

22. No natural person may be the assessor of a body or an assessor’s deputy unless the person is a member of the Ordre professionnel des évaluateurs agréés du Québec.

1979, c. 72, s. 22; 1988, c. 76, s. 18; 1991, c. 32, s. 17; 1994, c. 40, s. 457; 1999, c. 90, s. 22.

23. (Repealed).

1979, c. 72, s. 23; 1994, c. 40, s. 457; 1999, c. 90, s. 23.

24. (Repealed).

1979, c. 72, s. 24; 1994, c. 40, s. 457; 1999, c. 90, s. 23.

25. (Repealed).

1979, c. 72, s. 25; 1997, c. 43, s. 258; 1999, c. 90, s. 23.

26. (Repealed).

1979, c. 72, s. 26; 1994, c. 40, s. 457; 1999, c. 90, s. 23.

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

The assessor may not file a complaint in respect of the dismissal with the Administrative Labour Tribunal.

1979, c. 72, s. 27; 1991, c. 32, s. 18; 2000, c. 54, s. 39; 1999, c. 90, s. 24; 2001, c. 26, s. 121; 2015, c. 15, s. 237.

28. If the assessor is not an officer of the body and is a natural person, 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; 1999, c. 90, s. 25.

29. If the assessor of the body is a partnership or a legal person and the right of the partner, director or employee designated under section 21 to act as an assessor for the purposes of this Act is withdrawn, the contract between the body and the partnership or legal person 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; 1999, c. 40, s. 133; 1999, c. 90, s. 26.

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

If the assessor is a partnership or a legal person, 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; 1999, c. 40, s. 133.

CHAPTER V CONTENTS OF THE PROPERTY ASSESSMENT ROLL

1991, c. 32, s. 22; 1999, c. 40, s. 133.

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 property assessment roll.

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

1979, c. 72, s. 31; 1991, c. 32, s. 23; 1999, c. 40, s. 133.

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.

If the unit of assessment includes a parcel of land whose owner is a public body and a building whose owner is not the owner of the parcel of land, the unit of assessment is entered on the roll in the name of the owner of the building subject to section 41.1.1. For the purposes of this paragraph, no account shall be taken of the fact that a building belongs to a different owner if that owner and the public body are undivided co-owners of the parcel of land.

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

1979, c. 72, s. 35; 1980, c. 34, s. 13; 2004, c. 20, s. 137.

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 Land Registry Office, the unit of assessment must be entered on the roll in the name of the succession of the deceased owner.

1979, c. 72, s. 36; 1999, c. 40, s. 133; 2020, c. 17, s. 83.

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 Land 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; 2020, c. 17, s. 83.

39. If an immovable is subject to a surface right under a deed registered in the Land 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; 2020, c. 17, s. 83.

§ 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 1052 of the Civil Code, 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; 1999, c. 40, s. 133.

§ 6 . — ­ Structure forming part of a wireless telecommunications system

1999, c. 31, s. 3.

41.1. The assessor may decide that the aggregate of the structures forming part of a wireless telecommunications system that are situated in the territory of the local municipality and installed in or on an immovable owned by another person constitutes a separate unit of assessment entered on the roll in the name of the operator of the system.

The assessor may also, where another unit of assessment is entered on the roll of the municipality in the name of the operator, decide that the aggregate of such structures is added to that unit or, if there are several such units, to one of them.

However, a structure installed on the land of a public body is excluded from the aggregate referred to in the first or second paragraph, provided no building other than such a structure is installed on that land.

1999, c. 31, s. 3.

§ 6.1 . — Pipeline

2006, c. 60, s. 75.

41.1.0.1. The aggregate of the components of a pipeline that must be entered on the roll, that are situated in the territory of the local municipality and that are installed on a parcel of land belonging to an owner other than the owner of the pipeline constitutes a separate unit of assessment entered in the name of their owner.

The value of the parcel of land referred to in the first paragraph is reduced in proportion to the value of the right held in respect of the land by the owner of the pipeline. The value of that right is not added to the value of the unit of assessment entered in the name of the owner of the pipeline. These assessment rules do not limit the scope of the fourth paragraph of section 66 if a component of a system of gas distribution to Québec consumers is installed on a parcel of land belonging to an owner that is not the operator of the system.

If another unit of assessment is entered on the roll of the municipality in the name of the owner of the pipeline, the assessor may decide that the aggregate referred to in the first paragraph is added to that unit or, if there are several such units, to one of them.

However, any component of the pipeline that is installed on a parcel of land belonging to a public body is excluded from the aggregate referred to in the first paragraph, provided no building other than such a component is installed on that land.

2006, c. 60, s. 75.

§ 7 . — Division of a unit of assessment

2002, c. 37, s. 222.

41.1.1. A unit of assessment constituted in accordance with section 34 that includes a parcel of land whose owner is a public body and a building whose owner is not the owner of the parcel of land is divided in the manner set out in this section if the site of the building corresponds to only part of the parcel of land.

The building and its site form a separate unit of assessment entered in the name of the owner of the building.

If the unit of assessment referred to in the first paragraph includes several buildings belonging to a same owner other than the owner of the parcel of land and if the sites of those buildings correspond to only part of the parcel of land, the buildings and their sites, even if not contiguous, form a separate unit of assessment entered on the roll in the name of the owner of the buildings.

The remainder of the unit of assessment referred to in the first paragraph then forms another unit of assessment.

For the purposes of the first four paragraphs, no account shall be taken of the fact that a building belongs to a different owner if that owner and the public body are undivided co-owners of the parcel of land.

If the public body is one of the undivided co-owners of the building and the parts of the building reserved for use by the public body and the other co-owner can be identified, only that part ascribed to the other co-owner is deemed to be the building included in the separate unit of assessment under the second or the third paragraph. That rule does not apply when the part reserved for use by the other co-owner is situated above or below another part of the building.

2004, c. 20, s. 138.

41.2. A unit of assessment constituted in accordance with another provision of this division must be divided where the combined application of sections 208, 2 and 61 would operate to cause part of the unit to be entered on the roll in the name of a person other than the person in whose name the remainder of the unit is entered.

In such a case, that part and the remainder of the unit constitute separate units of assessment.

2002, c. 37, s. 222.

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 property market.

1979, c. 72, s. 43; 1999, c. 40, s. 133.

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 the person in whose name the unit of assessment is entered on the roll would be justified in paying and demanding if that person were both purchaser and vendor, in the conditions set forth in section 43.

1979, c. 72, s. 44; 2004, c. 20, s. 139.

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 property 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; 1999, c. 40, s. 133.

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 or of a shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12), 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; 2017, c. 17, s. 59.

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 land area of the territory of the local municipality on that date, as shown in the Répertoire des municipalités published on the website of the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire.

1979, c. 72, s. 48; 1986, c. 34, s. 4; 1991, c. 32, s. 160; 2013, c. 30, s. 5.

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 immovable is taxable or that it is exempt from property taxes, the roll must state the taxable value of the immovable 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; 1999, c. 40, s. 133.

56. The roll shall identify every unit of assessment which is an agricultural operation registered in accordance with section 36.0.1 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; 2020, c. 7, s. 40.

56.1. The roll shall identify every unit of assessment the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1).

2020, c. 7, s. 11.

57. (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; 1999, c. 40, s. 133; 2004, c. 20, s. 140.

57.1. (Repealed).

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 40; 2001, c. 25, s. 111; 2004, c. 20, s. 140.

57.1.1. The roll shall identify each unit of assessment that belongs to the group of non-residential immovables provided for in section 244.31, indicate to which of the classes provided for in section 244.32 the unit belongs and, where applicable, indicate that section 244.51 or 244.52 applies to the class.

The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that belongs to any category specified in the resolution from among the categories provided for in sections 244.34 to 244.36. If the category provided for in section 244.34 is thus specified, the roll shall indicate, where applicable, that the unit belongs to one of the classes provided for in section 244.54.

In the case of a non-taxable unit of assessment that belongs to the group referred to in the first paragraph or a category referred to in the second paragraph, the entries shall be made in respect of the unit only if

(1)  property taxes must be paid in respect of the unit pursuant to the first paragraph of section 208;

(2)  a sum to stand in lieu of property taxes must be paid in respect of the unit, either by the Government pursuant to 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.

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 second paragraph to be made unless it received an authenticated copy of the resolution provided for in that 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.

2000, c. 54, s. 41; 2001, c. 25, s. 112; 2008, c. 18, s. 79.

57.2. (Repealed).

1993, c. 78, s. 2; 2000, c. 54, s. 42; 2001, c. 25, s. 113.

57.3. (Repealed).

1993, c. 78, s. 2; 1999, c. 40, s. 133; 2000, c. 54, s. 43; 2001, c. 25, s. 113.

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 section 244.32, the roll shall make no distinction between the immovables that are non-residential immovables within the meaning of that section and those that are not. In the case of the immovables forming a unit that belongs to several categories provided for in sections 244.33 to 244.36, the roll shall make no distinction between the immovables that are specific to each category.

1979, c. 72, s. 61; 1991, c. 32, s. 29; 1993, c. 78, s. 3; 1994, c. 30, s. 6; 2000, c. 54, s. 44; 2001, c. 25, s. 114; 2004, c. 20, s. 141.

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 immovables 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 a forest in the domain of the State;

(4)  any structure erected on an immovable 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 Chapter I of Title II of the Act respecting public transit authorities (chapter S-30.01).

However, the following must be entered on the roll:

(1)  the land forming the site of an immovable 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 thoroughfare or of works forming part thereof may be entered on the roll, on the application of the local municipality.

A structure intended to lodge persons, shelter animals or store things, that is situated in a special forest reserve and that belongs to the Société des établissements de plein air du Québec or is administered or managed by the Société, is not a structure to which subparagraph 4 of the first paragraph applies. The site of such a structure is not a site to which subparagraph 3 of that paragraph applies.

1979, c. 72, s. 63; 1986, c. 108, s. 238; 1991, c. 32, s. 30; 1999, c. 40, s. 133; 2000, c. 54, s. 45; 2010, c. 3, s. 286.

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.

64.1. The structural members of wharves or port facilities to which the regulation under paragraph 12 of section 262 applies that belong to a public body are not to be entered on the roll.

2000, c. 54, s. 46.

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;

(1.1)  machines, apparatus and their accessories which are used or intended for the purpose of the abatement or control of pollution, within the meaning of the Environment Quality Act (chapter Q-2), that may result from industrial production or for the purpose of monitoring such pollution;

(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;

(6.1)  a railway, bridge, tunnel, fence or other works forming part of a shared transportation infrastructure that is the subject of an agreement under section 88.10 of the Transport Act (chapter T-12) and intended for the operation of that infrastructure, 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.

Subparagraphs 1 and 1.1 of the first paragraph do 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 land, land development works or any other immovable mainly used or intended to ensure the usefulness of such land or works.

However, a system intended for mechanical or electrical purposes and integrated into a structure referred to in subparagraph 1 of the second paragraph is deemed not to form part of that structure and may be subject to subparagraph 1 or 1.1 of the first paragraph.

Where only part of such a system falls within the scope of subparagraph 1 or 1.1 of the first paragraph and if the system is mainly intended for lighting, heating, air conditioning, ventilation, drinking water supply or water evacuation for a structure referred to in subparagraph 1 of the second paragraph, the part of the system that falls within the scope of either of those subparagraphs and that exceeds what would normally be necessary to maintain the structure in good condition and make it fit for human habitation is excluded from the roll.

Where only part of an immovable, other than a system described in the fourth paragraph, falls within the scope of subparagraph 1 or 1.1 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; 2000, c. 19, s. 28; 2000, c. 54, s. 47; 2011, c. 11, s. 18; 2017, c. 17, s. 60.

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 works accessory to such a system or a component of such a system 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 the system or a component of the system. In that respect, any public or private road, regardless of its area, is a thoroughfare accessory to an electric system or to a component of such a system, even if it is not used exclusively for the purposes of the system or component.

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.

A structure used for wireless telecommunications shall not be entered on the roll where it belongs to the operator of the system referred to in this section and is used exclusively for the operation of the system, including the surveillance or protection of the system. Such rule has no effect with respect to the application of the other provisions of this Act that concern any other structure used for telecommunications.

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.

A thermal power plant where electric power is produced as part of the operation of a private-sector enterprise is not part of a system referred to in this section.

Works accessory to an electric system or a component of such a system include works that have been built because of the existence of the network or component, regardless of whether they are materially connected and whether they are used for the production, transmission or distribution of electric power or for the operation of the system or component.

1979, c. 72, s. 68; 1980, c. 34, s. 17; 1997, c. 14, s. 4; 2002, c. 37, s. 223; 2006, c. 31, s. 73; 2017, c. 1, s. 43.

68.0.1. (Repealed).

2015, c. 17, s. 4; 2017, c. 17, s. 61.

68.1. (Repealed).

1986, c. 34, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 48.

DIVISION V

Repealed, 2004, c. 20, s. 142.

1991, c. 32, s. 33; 2004, c. 20, s. 142.

69. (Repealed).

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; 1999, c. 40, s. 133; 2000, c. 54, s. 49; 2001, c. 25, s. 115; 2000, c. 10, s. 26; 2004, c. 20, s. 142.

CHAPTER V.1 CONTENTS OF THE ROLL OF RENTAL VALUES

1991, c. 32, s. 33.

DIVISION I BUSINESS ESTABLISHMENTS

1991, c. 32, s. 33; 1999, c. 40, s. 133.

69.1. Every business establishment 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; 1999, c. 40, s. 133.

69.2. Every unit of assessment which must be entered on the property 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 business establishment.

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 business establishment 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 business establishment. Notwithstanding section 2, this paragraph applies only to a whole unit.

1991, c. 32, s. 33; 1993, c. 43, s. 6; 1999, c. 40, s. 133.

69.3. Each business establishment 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; 1999, c. 40, s. 133.

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

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; 1999, c. 40, s. 133.

DIVISION II RENTAL VALUE OF ESTABLISHMENTS

1991, c. 32, s. 33; 1999, c. 40, s. 133.

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

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 property 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 business establishment and excluding the price or value of services other than those relating to the immovable.

1991, c. 32, s. 33; 1999, c. 40, s. 133.

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 business establishment;

(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; 1999, c. 40, s. 133.

DIVISION III OTHER PARTICULARS

1991, c. 32, s. 33.

69.7. The roll of rental values shall identify each business establishment 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 business establishment and its rental value shall be deemed to be non-taxable, subject to the second paragraph of section 253.34.

1991, c. 32, s. 33; 1999, c. 40, s. 133.

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

1993, c. 43, s. 7; 1999, c. 40, s. 133; 2000, c. 54, s. 50; 2011, c. 33, s. 14.

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 the assessor is a partnership or a legal person, 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; 1999, c. 40, s. 133; 2004, c. 20, s. 143.

71. The municipal body responsible for assessment may, where the roll cannot be deposited before 16 September, defer the deposit to such later date as it fixes, which shall in no case be later than the ensuing 1 November.

The clerk of the body shall, as soon as possible after the passing of the resolution that fixes the deadline for deposit, transmit a certified copy thereof to the Minister.

1979, c. 72, s. 71; 1983, c. 57, s. 111; 1988, c. 76, s. 24; 1991, c. 32, s. 35; 1999, c. 59, s. 35.

71.1. If a municipality, by resolution of its council adopted before the roll is deposited in accordance with section 70 and not later than 15 September, has expressed its intention to establish subcategories of immovables within the category of non-residential immovables in accordance with section 244.64.1 and following,

(1)  the roll that the assessor deposits at the office of the clerk in accordance with section 70 is a preliminary roll;

(2)  section 71 does not apply to the deposit of that preliminary roll;

(3)  the resolution adopted under section 244.64.1 may only be adopted after the preliminary roll is deposited at the office of the clerck; and

(4)  the definitive roll must be deposited at the office of the clerk not later than 1 November.

Only alterations to register subcategories in the roll may be made to the preliminary roll in order to establish the definitive roll.

A resolution referred to in the first paragraph and adopted after the roll is deposited in accordance with section 70 is without effect.

2017, c. 13, s. 162.

72. If the roll is not deposited in accordance with section 70, 71 or 71.1, 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, 71 or 71.1.

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, 71 or 71.1.

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; 2017, c. 13, s. 163.

72.1. The following fiscal years shall be considered 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; 1999, c. 40, s. 133.

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, 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; 2004, c. 20, s. 144.

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 business establishment 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 business establishment 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 business establishment in respect of which the application for review or a proceeding brought before the Tribunal has been made. The right to examine a document granted in this paragraph is subject to section 79.1.

In addition to the local municipality, the municipal body responsible for assessment and, in the cases and according to the terms and conditions prescribed by regulation of the Minister, any other municipal body responsible for assessment, the Minister may examine a document referred to in the second paragraph of section 78 and 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; 1999, c. 40, s. 133; 2005, c. 50, s. 64; 2006, c. 60, s. 76; 2020, c. 7, s. 12.

79.1. In the case of an immovable that generates revenues due to the presence of two or more occupants, the right to examine a document granted to each occupant under the second paragraph of section 79 is subject to the rules set out in this section if the document the occupant of a part of the immovable wishes to examine contains financial information for determining the revenues generated by the immovable and that information specifically concerns another occupant or another part of the immovable.

The occupant may only examine the document if the financial information concerning any other occupant or part of the immovable is hidden or otherwise inaccessible or if it is integrated into the general information for the whole immovable in such a way that the reader is unable to match the information with another occupant or part of the immovable.

If the document is drawn up in such a way that compliance with the rule set out in the second paragraph is not practical, the document may not be examined. In such a case, another document allowing compliance with the rule must be prepared. The occupant may examine the other document or obtain a copy of it, on request.

The first three paragraphs apply to the right of an occupant, including a person who has filed an application for review or brought a proceeding before the Tribunal, to examine a document. They do not apply to the occupant of a business establishment. They do not limit the right of the Tribunal or a court before which the property value of the immovable is being contested to issue an order relating to the examination of relevant information by the occupant.

2005, c. 50, s. 65.

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.

80.1.1. The powers conferred on the Minister by the third paragraph of section 79, the second paragraph of section 80 and the first paragraph of section 80.1, with respect to the Minister’s right of access to a document, are also conferred on the Minister of Agriculture, Fisheries and Food if the document concerns an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

2006, c. 60, s. 77; 2020, c. 7, s. 40.

80.2. The assessor must, within 30 days after the deposit of the roll, send to the Minister, 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.

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 and the assessor.

1991, c. 32, s. 43; 1994, c. 30, s. 8; 1996, c. 26, s. 85; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 78.

CHAPTER VIII NOTICE OF ASSESSMENT AND ACCOUNT FOR TAXES

81. The clerk of the local municipality shall, before 1 March of the first of the fiscal years for which the roll is made, mail a notice of assessment to every person in whose name a unit of assessment or a business establishment, 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 business establishment whose value entered on the roll is equal to or greater than $3,000,000 or $100,000, respectively. However, the clerk is not required to comply with the 60-day period if the roll deposited is published, from a date included in the 60-day period after its deposit, on the municipality’s website, in accordance with the public presentation rules set out in the regulation made under subparagraph 1 of the first paragraph of section 263.

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 business establishment entered in his name is subject to a municipal property 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 business establishment 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 must comply with the regulation made under paragraph 2 of section 263 and the content of the account may not be different from the content prescribed by the regulation. The notice and the account 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; 1999, c. 40, s. 133; 1999, c. 90, s. 27; 2001, c. 25, s. 116; 2006, c. 60, s. 79; 2019, c. 28, s. 134.

82. 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; 2000, c. 56, s. 147.

82.1. Despite sections 81 and 82, on a decision of the municipal body responsible for assessment, the assessor who is an officer of the municipal body and responsible for the roll shall mail the assessment notices, rather than the clerk who would otherwise have done so under one of those sections.

In such a case, the assessor shall also mail any tax account referred to in section 81 that is contained in the same document as the assessment.

2004, c. 20, s. 145.

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 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 fixes that date, the clerk of the municipality 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; 2000, c. 56, s. 148.

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, school service centre or school board which uses the roll is deemed to have an interest as required in this section.

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; 2004, c. 20, s. 146; 2020, c. 1, s. 271.

125. No local municipality, municipal body responsible for assessment, school service centre 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; 2020, c. 1, s. 272.

126. The Minister 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.

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; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 80.

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 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.

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; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 81.

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 Minister receives a copy of the certificate of alteration.

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; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 82; 2011, c. 33, s. 15.

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 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; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 83.

134. Where the notice of assessment is sent tardily for the fiscal year during which the roll comes into force, an application for review relating to the unit of assessment or the business establishment 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 business establishment whose value entered on the roll is equal to or greater than $3,000,000 or $100,000, respectively. However, the 60-day period applies if the roll deposited is published, from a date included in the 60-day period after its deposit, on the municipality’s website, in accordance with the public presentation rules set out in the regulation made under subparagraph 1 of the first paragraph of section 263.

1979, c. 72, s. 134; 1991, c. 32, s. 61; 1995, c. 34, s. 78; 1996, c. 67, s. 22; 1999, c. 40, s. 133; 2004, c. 20, s. 147; 2019, c. 28, s. 135.

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 business establishments, one application per unit of assessment or business establishment 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; 1999, c. 40, s. 133.

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 business establishment 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; 1999, c. 40, s. 133.

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 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.

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; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 84.

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 a lessee or occupant, inform that third person of the application.

1996, c. 67, s. 25; 2000, c. 54, s. 51.

138.2.1. Despite sections 137, 138.1 and 138.2, on a decision of the municipal body responsible for assessment, the assessor who is an officer of the municipal body shall exercise the functions assigned to the clerk of that body by this section.

2004, c. 20, s. 148.

138.3. The assessor seized of an application for review shall assess the merits of the contestation. The assessor shall, within the time limit prescribed in the second or third paragraph, as the case may be, make a written proposal to the applicant to alter the roll or inform the applicant in writing, giving the reasons for the decision, that no alteration will be proposed.

Where an application for review must be filed before 1 May following the coming into force of the roll, the assessor shall comply with the first paragraph on or before the following 1 September.

In every other case, the assessor shall comply with the first paragraph 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 municipal body responsible for assessment may, before 15 August of the year following the coming into force of the roll, extend the time limit of 1 September prescribed in the second paragraph until the following 1 November or, where the local municipality consents thereto, until a date not later than the following 1 April.

The clerk of the body must, as soon as possible, give notice of the extension in writing to the Tribunal and to the persons having filed an application for review referred to in the second paragraph and to whom one of the writings required under the first paragraph has not been sent. However, the clerk need not notify those persons if the form they used pursuant to section 129 for the filing of their application for review contained the information concerning the extension.

1996, c. 67, s. 25; 1999, c. 31, s. 4.

138.4. The applicant may, where the applicant has not brought a proceeding under section 138.5, enter into an agreement with the assessor on an alteration to the roll.

The agreement may be entered into

(1)  on or before the thirtieth day following the sending by the assessor of the writing required under the first paragraph of section 138.3 ;

(2)  before the expiry of the applicable time limit for the sending of the writing required under the first paragraph of section 138.3, if the assessor has not sent the writing within that time limit.

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.

An agreement entered into after the expiry of the time limit set out in the second paragraph is null.

1996, c. 67, s. 25; 1997, c. 43, s. 264; 1999, c. 31, s. 4.

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, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

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 business establishment 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 lessee or occupant of the unit of assessment;

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

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

(5)  (subparagraph repealed).

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

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;

(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)  the sending of a copy of the certificate of alteration to the school service centre, the school board or the municipal body responsible for assessment, in the case where the school service centre, the school board or the body is the applicant under subparagraph 3 of that second paragraph;

(5)  receipt by the Minister of a copy of the certificate of alteration, in the case described in subparagraph 4 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; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 86; 2011, c. 33, s. 16; 2020, c. 1, s. 309.

138.5.1. The person in whose name a unit of assessment that constitutes an immovable to which a regulation under paragraph 10 of section 262 applies is entered on the roll may, where all the acts required under sections 18.1 to 18.5 have been performed, bring before the Tribunal a proceeding to contest the correctness of the value of the unit entered on the roll at the time of its deposit, without first filing an application for review to that effect. The Minister has the same right in the case referred to in the second paragraph of section 18.6.

The proceeding must be brought within the time applicable for the filing of an application for review relating to the same subject-matter. The motion by which the proceeding is brought must be accompanied by a writing, signed by the applicant and the assessor, attesting that all the acts required under sections 18.1 to 18.5 have been performed, failing which the proceeding is deemed not to have been brought. The last paragraph of section 138.5, with the necessary modifications, applies to the proceeding.

The documents exchanged pursuant to sections 18.1 to 18.5 and of which the assessor possesses an original or a copy replace, for the purposes of the second paragraph of section 114 of the Act respecting administrative justice (chapter J-3), the documents relevant to the contestation that are normally filed as part of the process of administrative review.

No application for review relating to the same subject-matter may be filed after the proceeding has been brought.

2002, c. 37, s. 224; 2004, c. 20, s. 149.

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 business establishment concerned in the motion is entered on the roll;

(4)  the Minister, in the case described in section 138.1;

(5)  (subparagraph repealed);

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

1996, c. 67, s. 25; 1997, c. 43, s. 268; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 53; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 87.

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 business establishment must be taken into account.

1979, c. 72, s. 145; 1991, c. 32, s. 70; 1999, c. 40, s. 133.

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 business establishment, 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 business establishment 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; 1999, c. 40, s. 133.

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 person authorized under section 148.2.1 upon two days’ notice to the other party.

A party may, within 10 days from the decision relating to the tax, 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; 2002, c. 37, s. 225.

148.2. Witnesses, advocates, stenographers, stenotypists and persons recording and transcribing the depositions have a recourse for their determined 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; I.N. 2016-01-01 (NCCP).

148.2.1. The taxation of the costs referred to in sections 148.1 and 148.2 shall be effected by the secretary of the Tribunal or by any other person designated by the president of the Tribunal.

2002, c. 37, s. 226.

148.3. Except for a motion relating to a unit of assessment or a business establishment whose property 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; 1999, c. 40, s. 133.

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 service centre or school board concerned.

1979, c. 72, s. 149; 1991, c. 32, s. 72; 1994, c. 30, s. 40; 1997, c. 43, s. 280; 2020, c. 1, s. 310.

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 business establishment 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.

1979, c. 72, s. 151; 1991, c. 32, s. 74; 1996, c. 67, s. 28; 2003, c. 19, s. 189; 2004, c. 20, s. 150.

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 certificate of alteration or 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; 2011, c. 33, s. 17.

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 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; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 88.

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.

The assessor may, with the written consent of any person to whom the notice or a copy of the notice provided for in section 153 must be sent, correct the roll before the expiry of the time allowed, in conformity with the assessor’s proposal.

Notwithstanding section 154, no application for review in respect of a proposal may be filed from the day on which the assessor corrects the roll pursuant to the second paragraph.

The assessor shall also correct the roll in conformity with his proposal if the latter was the subject of an application for review that did not give rise to an agreement entered into under section 138.4 and no proceeding has been brought before the Tribunal in respect of such an application at the expiry of the time limit set out in the third paragraph of section 138.5. The assessor shall also correct the roll in conformity with his proposal if the motion by which such a proceeding has been brought is withdrawn before the Tribunal renders a decision on it.

1979, c. 72, s. 155; 1996, c. 67, s. 32; 1999, c. 90, s. 28; 2019, c. 28, s. 136.

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 an application to quash, in conformity with the Act governing the interested local municipality.

On pain of dismissal, an application 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; I.N. 2016-01-01 (NCCP).

172. Section 171 does not exclude an application for judicial review under subparagraph 1 of the first paragraph of article 529 of the Code of Civil Procedure (chapter C-25.01), but that application 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.

1979, c. 72, s. 172; 1994, c. 30, s. 48; 2002, c. 37, s. 227; I.N. 2016-01-01 (NCCP).

172.1. (Repealed).

1991, c. 32, s. 80; 2004, c. 20, s. 151.

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 property assessment roll

(1)  to make it consistent with his proposal for a correction, in one of the cases 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)  with respect to a provision of this Act that provides for the entry on the roll of the lessee or the occupant of an immovable, to add an entry unduly omitted, strike out an entry unduly made or to take account of the fact that a person becomes a lessee or occupant to be entered on the roll, or ceases to be such a lessee or occupant;

(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 articles 3043 and 3045 of the Civil Code;

(12.1)  to reflect a change in situation that, under a provision of Division I of Chapter V, 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)  (paragraph repealed);

(13.1)  (paragraph repealed);

(13.1.1)  with regard to section 57.1.1, to add a particular unduly omitted or strike out a particular unduly entered and, provided the roll is required to contain such information, to take account of the fact that a unit of assessment :

(a)  becomes or ceases to be subject to section 57.1.1;

(b)  changes category from among the categories provided for in section 244.32;

(c)  becomes or ceases to be subject to section 244.51 or 244.52;

(d)  becomes or ceases to be subject to section 244.54, or changes category from among the categories provided for in that section;

(13.2)  (paragraph repealed);

(14)  to take account of the fact that a unit of assessment becomes or ceases to be an agricultural operation registered in accordance with section 36.0.1 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;

(14.1)  to take account of the fact that a unit of assessment becomes or ceases to be subject to section 244.36.0.1, or, for the purposes of section 56.1, 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)  (paragraph repealed);

(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; 1999, c. 40, s. 133; 2000, c. 54, s. 54; 2002, c. 37, s. 228; 2004, c. 20, s. 152; 2019, c. 28, s. 137; 2020, c. 7, s. 40; 2020, c. 7, s. 13.

174.1. (Repealed).

1991, c. 32, s. 82; 2004, c. 20, s. 153.

174.2. The assessor shall alter the roll of rental values

(1)  to make it consistent with his proposal for a correction, in one of the cases 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 business establishment 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 business establishment that is to be entered thereon or that a property not entered on the roll has become such a business establishment;

(5)  to take account of the fact that a business establishment 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 business establishment 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 business establishment;

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

(9)  (paragraph repealed).

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; 1999, c. 40, s. 133; 2000, c. 54, s. 55; 2019, c. 28, s. 138.

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 business establishment on that date, having regard to the event.

For the purposes of sections 174 and 174.2, a thing does not cease to be unduly omitted or unduly entered on the roll for the sole reason that the obligation to enter on or withdraw the thing from the roll did not exist at the time of the establishment of the roll or was unknown to the assessor.

1994, c. 30, s. 51; 1999, c. 40, s. 133; 2001, c. 25, s. 117.

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 business establishment 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; 1999, c. 40, s. 133.

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

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

If several addresses must be altered as a result of the constitution of a new local municipality, a regrouping or annexation, changes in the street name or number resulting from a territorial reorganization, or the replacement of a rural postal code by several urban postal codes, the assessor may file a global certificate for all of the alterations.

1979, c. 72, s. 176; 1991, c. 32, s. 84; 1999, c. 40, s. 133; 2004, c. 20, s. 154; 2005, c. 50, s. 66.

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)  (subparagraph replaced);

(3)  (subparagraph 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 14.1, 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)  (subparagraph repealed);

(7)  (subparagraph repealed).

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2 to give effect to a decision of the Commission respecting a recognition giving rise to a property tax or business tax exemption, the effective date of the alteration is the date the recognition comes into force or ceases to be in force, according to the decision.

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 and 20 of section 174 or paragraph 5 of section 174.2 to give effect to the beginning or end of an exemption provided for in section 210 or the obligation to pay a sum under that section, the effective date of the alteration is the date of that beginning or end.

The date on which the alteration made under subparagraph d of paragraph 13.1.1 of section 174 has effect may be fixed as the first day of the fiscal year following the fiscal year in which the event occurred that is the ground for the alteration.

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; 2000, c. 54, s. 56; 2001, c. 25, s. 118; 2020, c. 7, s. 14.

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.

The assessor shall forward a copy of the certificate

(1)  to the school service centre or school board concerned;

(2)  to the municipal body responsible for assessment, if the assessor is not an employee of the municipal body;

(3)  to the Minister, if the alteration concerns an entry used to calculate an amount payable by the Government under section 210, 254 or 257;

(4)  to the Minister of Agriculture, Fisheries and Food, if the alteration concerns a unit of assessment that includes an agricultural operation registered in accordance with section 36.0.1 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);

(5)  to the minister responsible for the administration of the Sustainable Forest Development Act (chapter A-18.1), if the alteration concerns a unit of assessment the forest area of which is registered in accordance with section 130 of that Act.

1979, c. 72, s. 179; 1991, c. 32, s. 160; 2011, c. 33, s. 18; 2020, c. 1, s. 310; 2020, c. 7, s. 40; 2020, c. 7, s. 15.

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. The clerk is not required to do so if the alteration was made by means of a global certificate under the third paragraph of section 176.

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 person who, as a result of the alteration, has been entered on the roll as lessee or occupant of the unit of assessment.

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 of the local municipality or municipal body responsible for assessment to which the delegation has been made.

Despite the preceding paragraphs, on a decision of the municipal body responsible for assessment, the assessor who is an officer of the municipal body and responsible for the roll shall mail the notices of alteration and shall send out the copies of such notices, rather than the clerk who would otherwise have done so under one of those paragraphs.

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; 1999, c. 43, s. 13; 2000, c. 54, s. 57; 2003, c. 19, s. 250; 2004, c. 20, s. 155; 2005, c. 28, s. 196; 2005, c. 50, s. 67; 2006, c. 60, s. 89; 2011, c. 33, s. 19.

180.0.1. (Repealed).

2006, c. 60, s. 90; 2011, c. 33, s. 20.

180.1. If several alterations were made by means of a global certificate under the third paragraph of section 176, the clerk gives a public notice, as set out in section 75, explaining in a general manner that the roll has been altered to reflect address changes made necessary by an event, specified by the clerk, referred to in that paragraph.

2005, c. 50, s. 68.

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.

Furthermore, no application for review may be filed or action to quash or set aside brought with regard to an alteration made by means of a global certificate under the third paragraph of section 176.

1979, c. 72, s. 181; 1991, c. 32, s. 88; 1996, c. 67, s. 40; 1999, c. 40, s. 133; 2004, c. 20, s. 156; 2005, c. 50, s. 69.

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 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; 1999, c. 43, s. 13; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 91.

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 referred to in section 199, the resolution dismissing the officer or employee shall be served on the officer or employee in the same manner as a summons under the Code of Civil Procedure (chapter C-25.01).

A person who believes he has been dismissed solely as a result of the delegation may, within 30 days following service of the resolution, file a complaint in writing with the Administrative Labour Tribunal requesting it to conduct an inquiry and dispose of the complaint.

The provisions of the Act to establish the Administrative Labour Tribunal (chapter T-15.1) that pertain to the Administrative Labour Tribunal, its members, their decisions and the exercise of their jurisdiction and section 100.12 of the Labour Code (chapter C-27) apply, with the necessary modifications.

Where the Administrative Labour Tribunal considers that an officer or employee has been dismissed solely as a result of the delegation, the Administrative Labour Tribunal may

(1)  order the municipality or municipal body responsible for assessment to reinstate the officer or employee;

(2)  order the municipality or municipal body responsible for assessment to pay to the officer or employee an indemnity up to a maximum equivalent to the salary the officer or employee would normally have received had there been no such dismissal;

(3)  render any other decision the Administrative Labour Tribunal believes fair and reasonable, taking into account all the circumstances of the matter, and in particular order the municipality or municipal body responsible for assessment to pay to the officer or employee compensation up to a maximum equivalent to the amount the officer or employee disbursed to exercise the recourse.

1979, c. 72, s. 200; 1988, c. 21, s. 66; 1991, c. 32, s. 97; 1996, c. 67, s. 47; 2000, c. 54, s. 58; 2001, c. 26, s. 122; 2015, c. 15, s. 167; I.N. 2016-01-01 (NCCP).

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 Retraite 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; 2015, c. 20, s. 61.

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 property 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; 1999, c. 40, s. 133.

§ 2 . — Exceptions

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

(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société québécoise des infrastructures;

(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;

(1.2)  (paragraph repealed);

(2)  an immovable included in a unit of assessment entered on the roll in the name of the Société de développement et de mise en valeur du Parc olympique;

(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal, the École nationale de police du Québec or the Institut de technologie agroalimentaire du Québec;

(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Autorité régionale de transport métropolitain or the Réseau de transport métropolitain;

(2.3)  an immovable that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12) and that is included in a unit of assessment entered on the roll in the name of the Caisse de dépôt et placement du Québec or of one of its subsidiaries referred to in section 88.15 of that Act;

(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;

(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;

(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;

(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of 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 that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;

(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, 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 in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;

(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;

(12)  an immovable included in a unit of assessment entered on the roll in the name of 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 included in a unit of assessment entered on the roll in the name of a school service centre, 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;

(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);

(b)  an immovable that is included in a unit of assessment entered on the roll in the name of 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 that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home educational childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;

(d)  (subparagraph repealed);

(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution;

(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that 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 that is included in a unit of assessment entered on the roll in the name of a religious institution and that is 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;

(18)  (paragraph repealed);

(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).

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; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11; 2008, c. 19, s. 20; 2011, c. 16, s. 185; 2013, c. 23, s. 164; 2016, c. 8, s. 69; 2017, c. 17, s. 62; 2020, c. 1, s. 309; 2020, c. 10, s. 64; 2021, c. 3, s. 71; 2022, c. 9, s. 97.

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, the State 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 of section 204 unless the reference specifically mentions that paragraph.

In any provision that establishes a rule applicable to an immovable, to the person in whose name the unit of assessment that includes the immovable is entered on the roll, or to the owner, lessee or occupant thereof, a reference to a person mentioned in section 204 or in any paragraph thereof includes the person holding a permit referred to in paragraph 14 or 15 of that section only if the immovable to which the provision applies is the immovable mentioned in the permit and is exempt from property tax.

1994, c. 30, s. 60; 1995, c. 7, s. 2; 1995, c. 73, s. 3; 1999, c. 40, s. 133; 2000, c. 54, s. 60; 2004, c. 20, s. 158.

204.0.2. On the application of the Minister of Justice or a person he designates, a judge of the Superior Court may, where an officer or director of an entity, other than a legal person established in the public interest, who owns an immovable described in section 204 is found guilty of an offence under Part II.1 or section 59 or 319 of the Criminal Code (R.S.C. 1985, c. C-46) and there are reasonable grounds to believe that resources, including human resources, of that entity were used directly or indirectly to commit the offence, order, for the period the judge determines, the loss of the benefit of the exemption provided for in section 204, for all or some of the immovables included in a unit of assessment entered on the roll in the name of the entity. A copy of the judgment shall be sent to the clerk or the clerk-treasurer of the municipality concerned.

2016, c. 12, s. 32; 2021, c. 31, s. 132.

204.1. An immovable that is included in a unit of assessment entered on the roll in the name of a person referred to in any paragraph of section 204 and 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 included in a unit of assessment entered on the roll in the name of a religious institution is considered 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; 1999, c. 40, s. 133; 2004, c. 20, s. 159.

204.1.1. If a unit of assessment is not entered on the roll in the name of a person mentioned in section 204 and includes an immovable referred to in section 255, it is partially exempt from taxation, as if the part corresponding to the immovable were entered on the roll in the name of the owner of the immovable.

The immovable is then deemed to be referred to in the paragraph of section 204 that refers to its owner.

2006, c. 60, s. 92.

204.1.2. If the owner of an immovable is a group of persons that includes at least one of the persons referred to in section 255, but is not composed entirely of such persons, the roll must clearly state what part of the value of the immovable relates to that person

Unless all the immovables included in the unit of assessment are owned by the same group referred to in the first paragraph, and the part that relates to the person referred to in section 255 corresponds to the same percentage of the value for each of those immovables, the information required under that paragraph is added to the special entries arising from the application of sections 2 and 61 that are used to identify the immovable within the unit of assessment.

If the obligation under the first paragraph applies, the immovable is deemed to be referred to in the paragraph of section 204 that mentions the member of the group that is a person referred to in section 255, solely for the part of the value noted in the roll of assessment in accordance with the first paragraph.

Only the part of the value noted in the roll of assessment in accordance with the first paragraph is exempt from taxation. In that case, a member of the group that is a person referred to in section 255 is not the debtor of any part of the property taxes relating to the immovable.

The fourth paragraph does not apply if all the owners of the immovable are persons mentioned in section 204 and all the immovables included in the unit of assessment are exempt from property taxes.

2006, c. 60, s. 92.

204.1.3. In the case described in the third paragraph, any provision under which a reference to the owner of an immovable is a reference to the person in whose name the unit of assessment that includes the immovable is entered on the roll is inoperative if the immovable is referred to in section 204.1.1 or 204.1.2.

If the obligation under the first paragraph of section 204.1.2 applies in respect of the immovable, the reference in a provision to the owner of the immovable is a reference, in the case described in the third paragraph, to the member of the group of owners to whom the non-taxable part of the value relates.

The first two paragraphs apply if the provision containing the reference specifically concerns the owner of an immovable referred to in section 204. However, if the provision specifically concerns the owner of an immovable referred to in a particular paragraph of that section, the first two paragraphs apply only if that paragraph is the one referred to in the second paragraph of section 204.1.1 or the third paragraph of section 204.1.2.

2006, c. 60, s. 92.

204.2. (Repealed).

1985, c. 27, s. 93; 1986, c. 34, s. 13; 1991, c. 32, s. 160; 2000, c. 54, s. 61.

205. Every local municipality may, by by-law, impose the payment of compensation for municipal services on the owners of immovables situated in its territory and referred to in any of paragraphs 4, 5, 10, 11 and 19 of section 204.

However, another local municipality is exempt from the payment of compensation that would otherwise be payable because the local municipality is the owner of

(1)  a structure intended for lodging persons, sheltering animals or storing things that forms part of a waterworks or sewer system or of a plant or equipment for water or garbage treatment;

(2)  land that is the site of a structure referred to in subparagraph 1.

Every local municipality may also, by by-law, impose the payment of compensation for municipal services on the owners of land situated in its territory and referred to in paragraph 12 of section 204.

The compensation provided for in this section, whether or not payment thereof is imposed and whether or not an owner is exempt from the payment, stands in lieu, in respect of every immovable concerned, of taxes, compensations and modes of tariffing imposed by the municipality on a person as the owner, lessee or occupant of the immovable.

The first four paragraphs do not apply in respect of an immovable that becomes taxable under the second paragraph of section 208 or that would become taxable if the fifth paragraph of section 210 did not apply.

For the purposes of the first four paragraphs, the owner of an immovable is the person in whose name the unit of assessment that includes the immovable is entered on the roll.

1979, c. 72, s. 205; 1988, c. 76, s. 58; 1991, c. 32, s. 101; 1996, c. 67, s. 49; 1999, c. 31, s. 6; 1999, c. 40, s. 133; 2002, c. 37, s. 229; 2002, c. 77, s. 60; 2004, c. 20, s. 160.

205.1. The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 10, 11 and 19 of section 204 or of a regional park referred to in paragraph 5 of that section, is established by multiplying the non-taxable value of the immovable, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law; that rate may vary according to the classes of immovables established in the by-law but shall not exceed the general property tax rate if it is less than 0.006 or, if not, the greater of half that tax rate and 0.006.

The amount of the compensation provided for in section 205, in respect of a parcel of land referred to in paragraph 12 of section 204, is established by multiplying the non-taxable value of the parcel of land, entered on the Property assessment roll, by the rate fixed by the municipality in the by-law but that shall not exceed the general property tax rate or 0.01.

The amount of the compensation provided for in section 205, in respect of an immovable referred to in paragraph 4 of section 204 or in respect of an immovable referred to in paragraph 5 of that section that is not a regional park, is established by applying the rules of computation prescribed by the municipality in the by-law and that may vary according to the classes of immovables established in the by-law. However, the amount shall not exceed

(1)  in the case of an immovable referred to in paragraph 5 of section 204 and described in subparagraph 1 or 2 of the second paragraph of section 205, the total amount of the sums resulting from modes of tariffing that would be payable in respect of the immovable, were it not for the fourth paragraph of that section, for the municipal services in respect of which the immovable or its owner or occupant derives a benefit within the meaning of section 244.3;

(2)  in every other case, the total amount of the sums resulting from municipal taxes, compensations or modes of tariffing that would be payable in respect of the immovable were it not for paragraph 4 or 5 of section 204 and the fourth paragraph of section 205, except sums resulting from the business tax imposed under section 232.

In the case where the municipality avails itself of the power provided for in section 244.29:

(1)  a reference to the general property tax rate, in the first two paragraphs of this section, is a reference to the basic rate provided for in section 244.38;

(2)  for the purpose of establishing the maximum amount applicable under subparagraph 2 of the third paragraph of this section, where the specific general property tax rate that would be applicable to the immovable, were it taxable, exceeds the basic rate provided for in section 244.38, any amounts that exceed what would be payable if the basic rate were applicable shall be excluded from the amounts derived from the tax.

1999, c. 31, s. 6; 2000, c. 54, s. 62; 2002, c. 77, s. 61; 2004, c. 20, s. 161.

206. A local municipality and the owner of an immovable referred to in any of paragraphs 4, 5, 10 to 12 and 19 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 as a consideration for the municipal services provided to his immovable.

For the purposes of the first paragraph, the owner of an immovable is the person in whose name the unit of assessment that includes the immovable is entered on the roll. This paragraph does not apply when the unit is entered on the roll in the name of that person under the fifth paragraph of section 208.

1979, c. 72, s. 206; 1991, c. 32, s. 102; 1995, c. 73, s. 4; 1999, c. 31, s. 7; 2002, c. 77, s. 62; 2004, c. 20, s. 162; 2017, c. 17, s. 66.

207. (Repealed).

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

208. Where an immovable 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 State, unless its owner is the Société québécoise des infrastructures, the property taxes to which that immovable 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. However, that rule does not apply in the case of an immovable referred to in paragraph 1.1 of section 204 where, according to the legislation of the Parliament of Canada relating to subsidies to municipalities that are to stand in lieu of property taxes, and according to the instruments made under that legislation, such a subsidy is paid in respect of the immovable notwithstanding its being occupied as described in this paragraph.

Where an immovable contemplated in another paragraph of section 204, except paragraph 10, is occupied by a person other than a person referred to in that section, it becomes taxable and the property 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. That rule also applies in the case of an immovable referred to in subparagraph 1 of the second paragraph of section 255 or in the fifth paragraph of that section.

The exemptions provided for in the first and second paragraphs and applicable to the lessee or occupant of an immovable referred to in section 204 apply to the Caisse de dépôt et placement du Québec or one of its subsidiaries referred to in section 88.15 of the Transport Act (chapter T-12) where the Caisse de dépôt et placement du Québec or the subsidiary is the lessee or occupant of an immovable referred to in those paragraphs but only if it carries on an activity related to the construction or management of the shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of that Act.

The taxation rules set out in the first and second paragraphs do not apply where the lessee or occupant of an immovable that is the subject of an agreement entered into under section 88.10 of the Transport Act is

(1)  a limited partnership, where the Government or a mandatary of the State holds 10% or more of the instruments of the partnership’s common stock and the general partner is a business corporation with respect to which the Government or such a mandatary may exercise 10% or more of the voting rights conferred by the shares issued by that corporation, which limited partnership leases or occupies the immovable to carry on an activity related to the construction or management of the shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of that Act; or

(2)  a contracting party of the Caisse de dépôt et placement du Québec, of one of its subsidiaries referred to in section 88.15 of that Act or of a person referred to in subparagraph 1, which contracting party leases or occupies the immovable to carry on, on behalf of the person, an activity related to the construction or management of the shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of that Act.

The immovable is entered in the name of the person who must pay the property tax.

Where the value of an immovable referred to in any of paragraphs 3 or 13 to 17 of section 204 that is occupied by a person other than a person referred to in that section is less than $200,000, the second and fifth paragraphs of this section do not apply. The same applies, notwithstanding section 2, where the value of the part thus occupied of an immovable referred to in any of those paragraphs is less than $200,000. Those rules also apply in the case of an immovable referred to in the second sentence of the second paragraph.

For the purposes of the first five 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.

Notwithstanding the first four paragraphs, where recognition has been granted under the second paragraph of section 243.3 and is in force in respect of the immovable, the recognized lessee or occupant is exempt from the payment of property taxes.

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; 1999, c. 40, s. 133; 2000, c. 54, s. 63; 2001, c. 68, s. 60; 2002, c. 77, s. 63; 2004, c. 20, s. 163; 2006, c. 60, s. 93; 2011, c. 16, s. 186; 2013, c. 23, s. 113; 2017, c. 17, ss. 63 and 66; 2020, c. 5, s. 172; 2021, c. 31, s. 115.

208.1. (Repealed).

1985, c. 27, s. 94; 1991, c. 32, s. 160; 1994, c. 30, s. 63; 2000, c. 54, s. 64.

209. (Repealed).

1979, c. 72, s. 209; 1985, c. 27, s. 95; 1991, c. 32, s. 103; 2000, c. 54, s. 64.

209.1. (Repealed).

1980, c. 34, s. 31; 1985, c. 27, s. 96; 1986, c. 34, s. 15; 2000, c. 54, s. 64.

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 property taxes or exempt such a government or body from any municipal or school property 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 have retroactive effect from the date fixed by the Minister and 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, school service centre 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.

If the exemption provided for in the first paragraph is conditional on a recognition and if the recognition is retroactive, the exemption and, where applicable, the obligation to pay the amount referred to in the second paragraph are retroactive to the same date as the recognition. However, if the exemption is conditional on two recognitions taking effect on different dates, the exemption is retroactive to the more recent of the two dates.

The amount referred to in the second paragraph shall be paid only upon the production by the municipality, school service centre 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.

If the Government of Québec has granted an exemption in respect of a tax that a foreign government or an international body would otherwise have been required to pay under section 208 as a lessee or occupant of an immovable, the immovable

(1)  shall remain not taxable, notwithstanding the second paragraph of section 208, even if it is not referred to in paragraph 1 or 1.1 of section 204; and

(2)  shall remain entered in the name of the foreign government or the international body, as if the fifth paragraph of section 208 continued to apply notwithstanding the exemption, if the Government of Québec must pay an amount to stand in lieu of the tax in respect of which the exemption has been granted.

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; 1999, c. 40, s. 133; 2001, c. 25, s. 120; 2002, c. 37, s. 230; 2017, c. 17, s. 66; 2020, c. 1, s. 273.

DIVISION I.1 GRANT FOR SENIORS TO OFFSET A MUNICIPAL TAX INCREASE

2017, c. 1, s. 44.

§ 1 . — Interpretation and general rules

2017, c. 1, s. 44.

210.1. In this division, unless the context indicates otherwise,

“eligible spouse” of a person for a year means the person who is the person’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);

“family income” of a person for a year means the aggregate of the income of the person for the year, determined under Part I of the Taxation Act, and the income, for the year, of the person’s eligible spouse for the year, determined under that Part I;

“roll” means the property assessment roll.

For the purposes of this division, “spouse” and “former spouse” must be construed in accordance with the rules of sections 2.2 and 2.2.1 of the Taxation Act.

2017, c. 1, s. 44.

210.2. For the purposes of this division, a person is considered to be a person resident in Québec or Canada if the person is so considered for the purposes of the Taxation Act (chapter I-3), and is considered to be a person not resident in Québec or Canada in any other case.

2017, c. 1, s. 44.

210.3. For the purposes of the definition of “family income” in the first paragraph of section 210.1, the following rules apply:

(1)  the income for a year of a person who was not resident in Canada throughout the year is deemed to be equal to the income that would be determined in respect of the person for the year under Part I of the Taxation Act (chapter I-3) if the person had been resident in Québec and in Canada throughout the year or, if the person died in the year, throughout the period of the year preceding the time of death; and

(2)  if a person becomes a bankrupt in a year, section 779 of the Taxation Act does not apply for the purpose of determining the person’s income for the year.

2017, c. 1, s. 44.

210.4. The amount referred to in paragraph 5 of the first paragraph of section 210.5 that must be used for a year subsequent to the year 2016 is to be adjusted annually in such a manner that the amount used for that year is equal to the total of the amount used for the preceding year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) – 1.

In the formula in the first paragraph,

(1)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the year preceding that for which an amount is to be adjusted; and

(2)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the year immediately before the year preceding that for which the amount is to be adjusted.

For the purposes of the first paragraph, where the factor determined by the formula in that paragraph is less than zero, it is deemed to be equal to zero.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

If the amount that results from the adjustment provided for in the first paragraph is not a multiple of $100, it is to be rounded to the nearest multiple of $100 or, if it is equidistant from two such multiples, to the higher multiple.

2017, c. 1, s. 44; 2020, c. 5, s. 214.

§ 2 . — Grant entitlement

2017, c. 1, s. 44.

210.5. Subject to section 210.13, a person is entitled to a grant for a particular year, subsequent to the year 2015, in respect of an entirely residential assessment unit consisting of only one dwelling (in this division referred to as the “specified assessment unit”), other than the assessment unit referred to in the second paragraph, if

(1)  at the end of 31 December of the year preceding the particular year, the person is resident in Québec and has owned the specified assessment unit for at least 15 consecutive years;

(2)  the person has reached 65 years of age before the beginning of the particular year;

(3)  the person is a person to whom the municipal tax account relating to the specified assessment unit was sent for the particular year;

(4)  the specified assessment unit is the person’s principal place of residence at the time of the sending of the municipal tax account relating to the specified assessment unit for the particular year; and

(5)  the person’s family income for the year preceding the particular year does not exceed $50,000.

For the purposes of the first paragraph, an entirely residential assessment unit consisting of only one dwelling does not include a rectory that is exempt, in whole or in part, from municipal or school taxes under section 231.1.

2017, c. 1, s. 44.

210.6. For the purposes of subparagraph 1 of the first paragraph of section 210.5, where a person has become the owner, as a result of a transfer, of a specified assessment unit that was owned before the transfer by the person’s spouse, or the person’s former spouse if the transfer was made under a decree, order or judgment of a competent tribunal, or under a written separation agreement, within the meaning of section 1 of the Taxation Act (chapter I-3), relating to a partition of property between them in settlement of rights arising out of, or on the breakdown of, their marriage, the person is deemed to have owned the specified assessment unit during each year that preceded the year of the transfer and in which the person’s spouse or former spouse, as the case may be, owned the specified assessment unit or was deemed to own it under this section.

2017, c. 1, s. 44.

§ 3 . — Grant calculation

2017, c. 1, s. 44.

210.7. The amount of the grant to which a person to whom section 210.5 applies is entitled in respect of a specified assessment unit situated in the territory of a municipality for a year to which a roll applies (in this section referred to as the “current roll”) is equal to the amount determined by the formula

{A × [B – (C × D)]} + E.

In the formula in the first paragraph,

(1)  A is the rate resulting from the addition of the rates of the following municipal property taxes that are applicable for the year to the specified assessment unit for the first fiscal year to which the current roll applies:

(a)  the general property tax,

(b)  each of the special property taxes that are imposed on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value,

(c)  a special tax whose purpose is to reimburse the debts of a municipality that ceased to exist following an amalgamation and that is imposed on all of the specified assessment units situated in the territory of the municipality that ceased to exist, on the basis of their taxable value,

(d)  if the specified assessment unit is situated in the territory of a borough of Ville de Montréal, the borough tax that is imposed by the borough council on all of the specified assessment units situated in the territory of the borough, on the basis of their taxable value, and

(e)  the urban agglomeration tax that is imposed by an urban agglomeration council on all of the specified assessment units situated in the territory of the municipality, on the basis of their taxable value;

(2)  B is the value of the specified assessment unit entered on the current roll, as that roll stands on the day of its deposit;

(3)  C is the value of the specified assessment unit entered on the roll immediately preceding the current roll, as that roll stands on the day preceding the day of the deposit of the current roll;

(4)  D is an amount equal to the amount determined by the formula

(F/G) + 0.075;

(5)  E is the amount of the grant awarded, under this division and in respect of the specified assessment unit, for the last year to which the roll immediately preceding the current roll relates, to the person or to any other person;

(6)  where the difference between the amount that B represents and the product obtained by multiplying the amounts that C and D represent is less than zero, such difference is deemed to be equal to zero; and

(7)  the product, determined for a year, obtained by multiplying the amount that A represents and the difference between the amount that B represents and the product obtained by multiplying the amounts that C and D represent may not exceed $500.

In the formula in subparagraph 4 of the second paragraph,

(1)  F is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll reflecting the state of the current roll on the day of its deposit by the total number of dwellings entered on those lines; and

(2)  G is the amount obtained by dividing the total of the values entered on lines 501, 502 and 514 of the section entitled “VALEURS DES LOGEMENTS” of the form that is prescribed by the regulation made under paragraph 1 of section 263 and that pertains to the summary of the property assessment roll preceding the roll referred to in subparagraph 1 and reflecting its state on the day preceding the day of the deposit of the current roll by the total number of dwellings entered on those lines.

For the purpose of applying this section to a particular year subsequent to the year 2016, where the last year to which the roll immediately preceding the current roll relates is the year 2016 and the amount represented by E in the formula in the first paragraph for the particular year in respect of the specified assessment unit is greater than $500, that amount is deemed to be equal to $500 for the particular year.

2017, c. 1, s. 44; 2021, c. 14, s. 13.

210.8. Where the amount determined by the formula in the first paragraph of section 210.7 is a decimal number, the decimal part is dropped and the integer is increased by 1 if the first decimal digit is greater than 4.

Where the amount determined by the formula in subparagraph 4 of the second paragraph of section 210.7 or the quotient resulting from the division under subparagraph 1 or 2 of the third paragraph of that section is a number that has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

2017, c. 1, s. 44.

210.9. Where a municipality applies, in respect of a roll, the measure for averaging the variation in taxable values provided for in Division IV.3, the formula in the first paragraph of section 210.7 is to be replaced, in relation to a particular year to which the roll applies, by

(1)  1/3 {A × [B – (C × D)]} + E, where the averaging measure applies to three fiscal years and the particular year corresponds to the first of those fiscal years;

(2)  2/3 {A × [B – (C × D)]} + E, where the averaging measure applies to three fiscal years and the particular year corresponds to the second of those fiscal years; or

(3)  1/2 {A × [B – (C × D)]} + E, where the averaging measure applies only to two fiscal years and the particular year corresponds to the first of those fiscal years.

2017, c. 1, s. 44.

210.10. Unless the amount of the grant that a person may obtain for a year (in respect of a specified assessment unit, if section 210.5 applied to the person and if the formula in the first paragraph of section 210.7 were read without reference to “+ E”) is specified on the municipal tax account, a municipality shall specify that amount in the prescribed form containing prescribed information and send the form to the person on or before the last day of February of that year.

2017, c. 1, s. 44.

210.11. Where, on a date subsequent to the date of the deposit of a roll, an alteration (other than an alteration referred to in section 210.12) is made to the roll to reflect the decrease in the taxable value of a specified assessment unit, subparagraph 2 of the second paragraph of section 210.7 is to be read, in relation to the specified assessment unit, for any year beginning after the date of the alteration and to which the roll applies, as if “as that roll stands on the day of its deposit” were replaced by “as that roll stands at the end of the fiscal year in which the taxable value of the specified assessment unit was reduced”.

2017, c. 1, s. 44.

210.12. Where an alteration to the taxable value of a specified assessment unit is effective from the date of coming into force of a roll or the day before that date, the amount of the grant provided for in section 210.7, in relation to the specified assessment unit for a year to which the roll applies, is to be determined or redetermined, as the case may be, taking into account, for the purposes of subparagraph 2 or 3 of the second paragraph of that section, the taxable value of the specified assessment unit as altered.

Where an alteration provided for in the first paragraph is made to a roll after an application under section 210.13 has been filed with the Minister of Revenue by a person, in relation to a specified assessment unit, for a particular year to which the roll applies, the following rules apply:

(1)  section 210.10 applies to the municipality in respect of which the roll was altered, but the form referred to in that section must, if applicable, be sent again to the person within a reasonable time; and

(2)  on or before the sixtieth day after the date of sending of the altered municipal taxes account, if the tax account specifies the amount of the potential grant, or, in any other case, of the form referred to in section 210.10, that was sent to the person because of the alteration to the roll, the person shall file an application for the review with the Minister of Revenue.

2017, c. 1, s. 44.

§ 4 . — Grant application

2017, c. 1, s. 44.

210.13. A person wishing to benefit from a grant for a particular year in respect of a specified assessment unit must file an application on or before 31 December of the fourth year that follows the particular year with the Minister of Revenue in the prescribed form containing prescribed information that the person must enclose with the fiscal return the person is required to file under section 1000 of the Taxation Act (chapter I-3) for the year that ended immediately before the beginning of the particular year or would be required to file if tax were payable by the person for that year under Part I of that Act.

2017, c. 1, s. 44.

210.14. If, for a year, more than one person could, but for this section, be entitled to an amount under section 210.7 in respect of a specified assessment unit that the persons jointly own, the total of the amounts to which each of those persons may be entitled under that section for the year in relation to the specified assessment unit may not exceed the particular amount to which only one of those persons could be entitled under that section for the year in relation to the specified assessment unit if that person were the sole owner of the specified assessment unit.

If the persons cannot agree on the portion of the particular amount to which each person would, but for this section, be entitled under section 210.7, the Minister of Revenue may determine the portion of that amount to which each person is entitled under that section.

2017, c. 1, s. 44.

§ 5 . — Administrative provisions

2017, c. 1, s. 44.

210.15. The Minister of Revenue shall examine, with dispatch, the application filed under this division, determine the amount of the grant to which the person is entitled and send the person a notice of determination in that respect.

2017, c. 1, s. 44.

210.16. The Minister of Revenue may redetermine the amount of a grant

(1)  within three years after the date of sending of the notice of determination provided for in section 210.15; or

(2)  at any time, if the applicant

(a)  misrepresented the facts through negligence or wilful omission, committed fraud in making the application or furnishing any other information for the payment of the grant provided for in this division, or

(b)  filed a waiver with the Minister in prescribed form.

2017, c. 1, s. 44.

210.17. The provisions of the Tax Administration Act (chapter A-6.002), to the extent that they relate to an assessment or reassessment, apply, with the necessary modifications, to the determination or redetermination of an amount under this division.

2017, c. 1, s. 44.

210.18. The payment of a grant to a person is deemed to be a refund to the person by reason of the application of a fiscal law.

2017, c. 1, s. 44.

210.19. The sums required for the payment of a grant owing under this division are taken out of the tax revenues collected under the Taxation Act (chapter I-3).

2017, c. 1, s. 44.

210.20. This division is deemed to be a fiscal law within the meaning of the Tax Administration Act (chapter A-6.002).

2017, c. 1, s. 44.

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 property 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; 1999, c. 40, s. 133.

212. Section 211 applies to a parcel of land only if its owner has filed, at the Land Registry Office 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.

For the purposes of the first paragraph, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment that includes the parcel of land is entered on the roll.

1979, c. 72, s. 212; 1991, c. 32, s. 160; 1999, c. 40, s. 133; 2000, c. 42, s. 177; 2004, c. 20, s. 164; 2020, c. 17, s. 83.

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 service centre or school board the difference between the amount of property 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; 1999, c. 40, s. 133; 2020, c. 1, s. 310.

§ 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 130 of the Sustainable Forest Development Act (chapter A-18.1).

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; 2010, c. 3, s. 287.

220.3. Every individual or legal person contemplated in this subdivision may, subject to section 131 of the Sustainable Forest Development Act (chapter A-18.1), receive a reimbursement of part of the property taxes paid in a calendar year in the case of an individual or, in any other case, in a fiscal period, within the meaning assigned to that expression by Part I of the Taxation Act (chapter I-3), in respect of the immovables included in an assessment unit, the forested area of which has been registered under section 130 of the Sustainable Forest Development Act, if the individual or the legal person applies for it to the Minister of Revenue in the prescribed form containing 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, within three years after the end of its fiscal period, during which the municipal or school fiscal period ends and, in the case of any other legal person, within four years after the end of that fiscal period.

The reimbursement is equal to 85% of the lesser of

(1)  the total of all amounts each of which is the product obtained by multiplying the aggregate of property 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; and

(2)  the total of the producer’s eligible protection or development expenses, determined for the purposes of section 131 of the Sustainable Forest Development Act, that are applicable, where the producer is an individual, to the calendar year or, in any other case, to the producer’s fiscal year.

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; 1999, c. 40, s. 133; 2001, c. 6, s. 142; 2010, c. 3, s. 288; 2022, c. 3, s. 2.

220.4. (Repealed).

1985, c. 27, s. 101; 1986, c. 15, s. 8; 1991, c. 32, s. 160; 1993, c. 64, s. 3; 2020, c. 1, s. 274; 2022, c. 3, 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 sending 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; 2004, c. 4, s. 1.

220.9. Every person who has received a reimbursement of property taxes to which he is not entitled in whole or in part shall, within 90 days after the sending of the notice of the Minister of Revenue, return to the Minister the amount reimbursed or part thereof, whether or not an objection, contestation or appeal in respect of that reimbursement is pending.

1985, c. 27, s. 101; 1999, c. 40, s. 133; 2004, c. 4, s. 2; 2020, c. 12, s. 145.

220.10. Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002) 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; 2010, c. 31, s. 175.

220.11. The sums required for payment of a reimbursement of property 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; 1999, c. 40, s. 133.

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 property taxes pursuant to other provisions of this Act or pursuant to Division VII.0.1 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, applies, with the necessary modifications to this remittance.

1986, c. 15, s. 11; 1991, c. 29, s. 18; 1999, c. 40, s. 133; 2020, c. 7, s. 16.

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 property 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, applies, with the necessary modifications, to this remittance.

1986, c. 15, s. 11; 1995, c. 63, s. 6; 1999, c. 40, s. 133.

220.14. Sections 220.2 to 220.13 are deemed to be fiscal law within the meaning of the Tax Administration Act (chapter A-6.002).

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; 1999, c. 40, s. 133; 2005, c. 23, s. 25; 2006, c. 60, s. 95; 2010, c. 31, s. 175.

§ 3 . — Self-produced electric power

2006, c. 60, s. 94.

221. (Repealed).

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; 1999, c. 40, s. 133; 2002, c. 9, s. 4; 2005, c. 23, s. 21.

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 Property Assessment Act (chapter E-16), must pay to the local municipality in whose territory the immovable is situated, as municipal property 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; 1999, c. 40, s. 133.

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, “taxation revenues” means the revenues taken into consideration under Division III of Chapter XVIII.1 for the purpose of establishing the projected aggregate taxation rate of the municipality concerned.

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; 2006, c. 31, s. 74.

224. (Repealed).

1979, c. 72, s. 224; 1994, c. 22, s. 26; 1999, c. 83, s. 21; 2005, c. 23, s. 22.

225. (Repealed).

1979, c. 72, s. 225; 1980, c. 34, s. 36; 1982, c. 2, s. 94; 1993, c. 19, s. 4; 2005, c. 23, s. 22.

226. (Repealed).

1979, c. 72, s. 226; 1981, c. 12, s. 31; 1991, c. 32, s. 160; 1993, c. 19, s. 4; 2003, c. 9, s. 4; 2005, c. 23, s. 22.

226.1. (Repealed).

1981, c. 12, s. 31; 2005, c. 23, s. 22.

227. Where a legal person contemplated in section 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 222, the obligations binding on the legal person that ceases to exist are binding on the legal person resulting from the amalgamation.

Where a legal person contemplated in section 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the legal person 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; 1999, c. 40, s. 133; 2005, c. 23, s. 23.

228. (Repealed).

1979, c. 72, s. 228; 1983, c. 57, s. 118; 1993, c. 19, s. 5; 1997, c. 14, s. 5; 2005, c. 23, s. 24.

228.1. (Repealed).

1993, c. 19, s. 6; 2005, c. 23, s. 24.

228.1.1. (Repealed).

1995, c. 1, s. 6; 1999, c. 40, s. 133; 2005, c. 23, s. 24.

228.2. (Repealed).

1994, c. 22, s. 27; 2005, c. 23, s. 24.

229. (Section renumbered).

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; 1999, c. 40, s. 133; 2005, c. 23, s. 25; 2006, c. 60, s. 95.

See section 220.14.

230. (Repealed).

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; 2000, c. 19, s. 29.

§ 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 constituted as a legal person under the laws of Québec, if it is not included in the unit of assessment entered on the roll in the name of 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 constituted as a legal person under the laws of Québec is 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; 1999, c. 40, s. 133; 2004, c. 20, s. 165.

§ 6 . — Trapping camps

1988, c. 76, s. 63.

231.2. Any trapping camp included in a unit of assessment entered on the roll in the name of 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 property taxes, on the portion of its value that does not exceed $26,000.

1988, c. 76, s. 63; 1992, c. 53, s. 8; 1999, c. 40, s. 133; 2004, c. 20, s. 166; 2005, c. 28, s. 111.

§ 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 section 36.0.1 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; 2020, c. 7, s. 40.

231.3.1. For the purpose of computing any municipal property tax imposed on the whole territory of a municipality, the Government may, on the recommendation of the Minister of Agriculture, Fisheries and Food, determine by regulation, for the duration of a property assessment roll, the terms for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The provisions of the first paragraph do not apply to parts of land that are forest areas or that are uncultivated, except parts that are used for the harvesting of non-timber forest products or that are intended for that purpose.

2020, c. 7, ss. 17 and 40.

§ 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 considered to form a part of the tank.

1991, c. 32, s. 110; 1999, c. 40, s. 133.

§ 9 . —

Repealed, 2008, c. 19, s. 21.

2001, c. 25, s. 121; 2008, c. 19, s. 21.

231.5. (Repealed).

2001, c. 25, s. 121; 2001, c. 68, s. 61; 2008, c. 19, s. 21.

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 business establishment on the basis of its rental value, at the rate fixed in the by-law.

In the case of a business establishment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S-4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20% of the rate.

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; 1999, c. 40, s. 133; 2000, c. 54, s. 65; 2000, c. 56, s. 150; 2011, c. 33, s. 31; 2011, c. 33, s. 21.

232.1. Nothing in section 128 of the Cooperatives Act (chapter C-67.2) shall prevent the application of section 232 to a body to which that section 128 applies.

1987, c. 69, s. 4; 1988, c. 64, s. 559, s. 587; 2000, c. 29, s. 722; 2018, c. 23, s. 766.

232.2. The rate of the business tax shall not exceed the product obtained by multiplying the projected aggregate taxation rate of the municipality established under Division III of Chapter XVIII.1 for the fiscal year in respect of which the tax is imposed by a coefficient of 5.7.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the number 5.7 is replaced by the number mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 10.0;

(2)  in the case of Ville de Laval: 9.4;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 9.4;

(4)  in the case of Ville de Gatineau: 9.4;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 9.4;

(6)  in the case of Ville de Sherbrooke: 7.1;

(7)  in the case of Ville de Trois-Rivières: 7.1;

(8)  in the case of Ville de Lévis: 7.1;

(9)  in the case of Ville de Saguenay: 7.1.

2000, c. 54, s. 66; 2001, c. 68, s. 62; 2005, c. 50, s. 70; 2006, c. 31, s. 75.

232.3. If the municipality results from an amalgamation, its constituting Act or Order in Council requires or authorizes it, during a transitional period, to fix different rates for the business tax according to the territories of the municipalities having ceased to exist on amalgamation, and meets this requirement or uses this power during a fiscal year within that period, the municipality may provide that, instead of applying to each of the rates it fixes, section 232.2 shall apply to the hypothetical rate it would have fixed for all its territory had it not imposed the different rates for the business tax.

For the purpose of fixing the hypothetical rate, no account shall be taken of that part of the revenues from the business tax that is to be used to finance expenditures related to the debts of the municipalities that ceased to exist on amalgamation if the Act or Order in Council referred to in the first paragraph institutes a transitional scheme to limit variations in the tax burden established for the territory of each such municipality and provides that the revenues used to finance such expenditures are not taken into account in establishing that tax burden.

For the purposes of the second paragraph, the expenditures related to debts include what the Act or Order in Council referred to in the first paragraph considers as such and the revenues from the business tax include amounts to stand in lieu of the business tax that must be paid by the Government in accordance with the second paragraph of section 210 or with section 254 and the first paragraph of section 255, or by the Crown in right of Canada or one of its mandataries.

2003, c. 19, s. 191.

233. (Repealed).

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; 1999, c. 40, s. 133; 2000, c. 54, s. 67; 2001, c. 68, s. 63; 2004, c. 20, s. 167.

233.1. (Repealed).

1991, c. 32, s. 112; 1994, c. 30, s. 67; 2004, c. 20, s. 167.

234. (Repealed).

1979, c. 72, s. 234; 1988, c. 76, s. 65; 1991, c. 32, s. 113; 1999, c. 40, s. 133; 2000, c. 54, s. 68; 2004, c. 20, s. 168; 2006, c. 31, s. 76.

235. (Repealed).

1979, c. 72, s. 235; 1988, c. 76, s. 66; 1991, c. 32, s. 114; 1999, c. 40, s. 133; 2000, c. 54, s. 69; 2004, c. 20, s. 169; 2006, c. 31, s. 76.

235.1. (Repealed).

1991, c. 32, s. 115; 1993, c. 78, s. 9; 1994, c. 30, s. 68; 1999, c. 40, s. 133; 2000, c. 54, s. 70; 2004, c. 20, s. 170.

236. No business tax may be imposed by reason of

(1)  an activity carried on by

(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société québécoise des infrastructures, the Société de développement et de mise en valeur du Parc olympique, the Autorité régionale de transport métropolitain, the Réseau de transport métropolitain, the Société de la Place des Arts de Montréal, the École nationale de police du Québec or the Institut de technologie agroalimentaire du Québec;

(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;

(c)  a school service centre, 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), a health and social services agency referred to in that Act or a public institution within the meaning 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 or day care centre permit or an accredited home educational childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);

(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;

(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;

(2.1)  an activity related to the construction or management of a shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12), if that activity is carried on by

(a)  the Caisse de dépôt et placement du Québec;

(b)  a subsidiary of the Caisse de dépôt et placement du Québec referred to in section 88.15 of that Act;

(c)  a limited partnership, where the Government or a mandatary of the State holds 10% or more of the instruments of the partnership’s common stock and the general partner is a business corporation with respect to which the Government or such a mandatary may exercise 10% or more of the voting rights conferred by the shares issued by that corporation; or

(d)  a contracting party of a person referred to in subparagraphs a to c, where that person entrusts the carrying on of the activity to that contracting party;

(3)  an activity carried on by an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;

(6)  (paragraph replaced);

(7)  (paragraph replaced);

(8)  (paragraph repealed);

(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 section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(12)  an activity for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);

(13)  an activity consisting in furnishing to others a residential immovable other than an immovable that must be registered under the Tourist Accommodation Act (chapter H-1.01) in a class other than that of principal residence establishments, 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;

(14)  (paragraph repealed).

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; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289; 2013, c. 23, s. 164; I.N. 2014-10-01; 2016, c. 8, s. 70; 2017, c. 17, s. 64; 2020, c. 5, s. 173; 2020, c. 1, s. 309; 2020, c. 10, s. 64; 2020, c. 7, s. 40; 2021, c. 7, s. 75; 2021, c. 3, s. 72; 2022, c. 9, s. 97; 2021, c. 30, s. 37.

236.1. (Repealed).

1987, c. 42, s. 12; 1991, c. 32, s. 117; 2000, c. 54, s. 72.

236.2. (Repealed).

1987, c. 42, s. 12; 1991, c. 32, s. 118; 2000, c. 54, s. 72.

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 business establishments 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 business establishment 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 business establishment, 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 business establishment 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; 1999, c. 40, s. 133.

238. (Repealed).

1979, c. 72, s. 238; 1983, c. 57, s. 121.

239. Where a business establishment is occupied successively, during a fiscal period, by several persons, and where one of these persons has paid the business tax for the whole fiscal period in respect of that business establishment, 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; 1999, c. 40, s. 133; 2000, c. 54, s. 73.

240. A person subject to payment of a business tax who during a fiscal period ceases to occupy a business establishment to occupy another, in the territory of the same local municipality, shall not be held to pay the business tax applicable for the new business establishment, subject to the second paragraph.

Subject to section 239, if the rental value of the new business establishment is higher or lower than the rental value of the first business establishment, 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 business establishment begins.

1979, c. 72, s. 240; 1991, c. 32, s. 121; 1999, c. 40, s. 133; 2000, c. 54, s. 74.

241. If, during a fiscal period, a person subject to payment of the business tax ceases to occupy a business establishment 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 business establishment ceases, unless he has signed a transfer or benefit of payment under section 239.

1979, c. 72, s. 241; 1999, c. 40, s. 133.

242. Subject to sections 239 and 240, a person who begins to occupy a business establishment after the beginning of a fiscal period is bound to pay the business tax for that business establishment in proportion to the portion of the fiscal period remaining at the time when the occupation begins.

1979, c. 72, s. 242; 1999, c. 40, s. 133; 2000, c. 54, s. 75.

243. In the case of a local municipality having a roll of rental values, when an immovable becomes or ceases to be a business establishment or when a change of occupant of that business establishment 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 business establishment or that a change of occupant of that business establishment 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; 1999, c. 40, s. 133.

DIVISION III.0.1 EXEMPTION ARISING FROM RECOGNITION GRANTED BY THE COMMISSION

2000, c. 54, s. 76.

§ 1 . — Nature, content and subject of recognition

2000, c. 54, s. 76.

243.1. The Commission may, in accordance with the provisions of this division, grant recognition giving rise, pursuant to paragraph 10 of section 204, the eighth paragraph of section 208 or paragraph 5 of section 236, to a property tax or business tax exemption.

The Commission may, in the same manner, revoke the recognition or, on periodic review, confirm the recognition or declare it to have lapsed.

2000, c. 54, s. 76; 2017, c. 17, s. 66; 2021, c. 31, s. 116.

243.2. The recognition shall mention the person recognized, the immovable concerned and the user of the immovable.

“User” means the owner, lessee or occupant whose use of the immovable concerned meets the conditions set out in section 243.8.

Where, pursuant to section 2, the immovable concerned forms only part of a unit of assessment or of an immovable included in the unit of assessment, the recognition shall delimit that part.

2000, c. 54, s. 76.

243.3. The person who may be granted recognition giving rise to a property tax exemption is the person in whose name the unit of assessment that includes the immovable concerned is entered on the roll before the application of the fifth paragraph of section 208, if applicable.

However, in the case referred to in the first or in the second paragraph of section 208, that person is the lessee or occupant of the immovable concerned who would otherwise be required to pay the property taxes.

2000, c. 54, s. 76; 2004, c. 20, s. 171; 2017, c. 17, s. 66.

243.4. The person who may be granted recognition giving rise to a business tax exemption is the person who would otherwise be required to pay that tax by reason of the activity the person carries on in the immovable concerned.

The recognition giving rise to a property tax exemption is deemed, for the user mentioned in the recognition and in respect of the activity the user carries on in the immovable concerned, to be recognition giving rise to a business tax exemption.

2000, c. 54, s. 76; 2007, c. 10, s. 21.

§ 2 . — Conditions for obtaining recognition

2000, c. 54, s. 76.

243.5. Except in the case provided for in the second paragraph of section 243.4, recognition must be applied for by the person to whom the recognition may be granted.

No person whose application has been refused shall re-apply for recognition within five years following the refusal.

However, the person may re-apply for recognition if, in a declaration under oath submitted with the new application, the person explains how the situation on which the Commission based its refusal has changed, and why that change should give rise to a different decision.

2000, c. 54, s. 76.

243.6. No person may be granted recognition or be mentioned in the recognition as the user of the immovable concerned unless the person is a non-profit legal person.

2000, c. 54, s. 76.

243.6.1. The legal persons established under the following names may not be granted recognition:

(1)  Musée national des beaux-arts du Québec;

(2)  Musée d’Art contemporain de Montréal;

(3)  Musée de la Civilisation;

(4)  Société du Grand Théâtre de Québec; and

(5)  Bibliothèque et Archives nationales du Québec.

2006, c. 31, s. 77.

243.7. No recognition may be granted in respect of an immovable unless the use of the immovable meets the conditions set out in section 243.8.

However, no recognition shall be granted in respect of an immovable if that use consists in providing lodging other than temporary lodging, or storage services other than storage services in connection with the conservation of objects referred to in subparagraph 2.1 of the second paragraph of section 243.8.

2000, c. 54, s. 76; 2009, c. 26, s. 58.

243.8. The user must carry on, without pecuniary gain, one or more eligible activities in such a manner that the carrying on of those activities constitutes the main use of the immovable.

The following are eligible activities:

(1)  the creation, exhibition or presentation of a work in a field of artistic endeavour, provided, in the case of an exhibition or presentation, the possibility of attending is offered to the public without preferential terms;

(2)  any activity of an informational or educational nature intended for persons who, as a recreational activity, wish to improve their knowledge or skills in any field of art, history, science and sport or any other recreational field, provided the possibility of participating in the activity is offered to the public without preferential terms;

(2.1)  the conservation of objects intended to be exhibited or presented as part of an activity described in subparagraph 1 or 2, other than the creation of a work in a field of artistic endeavour;

(3)  any activity carried on to

(a)  promote or defend the rights or interests of persons who, by reason of their age, language, sex, sexual orientation, race, colour or ethnic or national origin, or because they have a disease or a handicap, form a group;

(b)  fight any form of illegal discrimination;

(c)  assist oppressed persons and persons who are socially or economically disadvantaged or otherwise in difficulty;

(d)  prevent persons from finding themselves in difficulty.

2000, c. 54, s. 76; 2001, c. 68, s. 64; 2009, c. 26, s. 59.

243.9. No activity shall cease to be an eligible activity within the meaning of the first paragraph of section 243.8 solely because the user derives income from it or it is carried on through a mandatary of the user.

A user who charges, as consideration for the service constituting the user’s carrying on of the eligible activity, an amount equal to or less than the cost of the service is deemed not to act for pecuniary gain.

2000, c. 54, s. 76.

243.10. For the purposes of subparagraphs 1 and 2 of the second paragraph of section 243.8, the following form part of a field of artistic endeavour:

(1)  the stage, including the theatre, the opera, music, dance and variety entertainment;

(2)  the making of films, whatever the technical medium, including video;

(3)  the recording of discs and other modes of sound recording;

(4)  painting, sculpture, engraving, drawing, illustration, photography, textile arts, art video or any other form of expression of the same nature;

(5)  the working of wood, leather, textiles, metals, silicates or any other material to produce a work intended for a decorative or expressive purpose;

(6)  literature, including novels, stories, short stories, dramatic works, poetry, essays or any other written works of the same nature.

2000, c. 54, s. 76.

243.10.1. For the purposes of subparagraph 2.1 of the second paragraph of section 243.8, the conservation must be carried on for a museum.

2009, c. 26, s. 60.

243.11. For the purposes of subparagraph 3 of the second paragraph of section 243.8, the pursuit of one or more of the objectives mentioned in subparagraphs a to d of that subparagraph must be the main and immediate cause of the activity carried on by the user in the immovable.

However, the activity need not involve a direct relation between the user and the persons on whose behalf those objectives are pursued. The activity may consist in particular in support being given to intermediaries who, without pecuniary gain, act for the benefit of those persons.

2000, c. 54, s. 76.

§ 3 . — Duration of recognition

2000, c. 54, s. 76.

243.12. The Commission shall, in the recognition, fix the date on which it comes into force.

That date shall not be prior to 1 January of the year in which the application for recognition was received.

However, where the application was made pursuant to an alteration to the roll which may make the applicant a debtor of a property tax or of the business tax, and was received within 12 months after the sending of the notice of alteration to the applicant, the date of coming into force of the recognition fixed by the Commission may be any date not prior to the date on which the alteration takes effect.

2000, c. 54, s. 76.

243.13. Recognition shall cease to be in force pursuant to the provisions of subdivisions 4 to 6 when it lapses by operation of law, is revoked or declared, following a periodic review, to have lapsed.

2000, c. 54, s. 76.

243.14. During the period in which the recognition is in force, the recognized person is deemed to be a person to whom any provision that refers to a person mentioned in section 204 or in any of the paragraphs of that section applies, for the purpose of establishing a rule applicable in respect of an immovable or of its owner, lessee or occupant, to the extent that the immovable is the immovable in respect of which the recognition has been granted.

The same applies where a provision, for the same purposes, makes reference to a person mentioned in paragraph 10 of section 204. The first paragraph does not apply if the reference concerned excludes such a person.

2000, c. 54, s. 76.

§ 4 . — Lapsing of recognition by operation of law

2000, c. 54, s. 76.

243.15. Recognition lapses by operation of law if, as a result of an alteration to the roll, it appears the immovable concerned no longer exists or is no longer entered on the roll, the recognized person or the other user mentioned is no longer the owner, lessee or occupant, or the connection between the elements of the recognition forming the basis for the recognition has otherwise ceased to exist.

Recognition giving rise to a business tax exemption also lapses by operation of law if the municipality having jurisdiction ceases to impose the tax.

2000, c. 54, s. 76; 2007, c. 10, s. 22.

243.16. The lapsing provided for in the first paragraph of section 243.15 becomes effective on the same date as the alteration to the roll which gave rise to the lapsing.

The first paragraph does not render paragraph 5 of section 177 inoperative as regards the effective date of an alteration to the roll which, pursuant to any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2, must result from the recognition ceasing to be in force on the date referred to in the first paragraph.

The lapsing provided for in the second paragraph of section 243.15 takes effect on 1 January of the fiscal year for which the business tax ceases to be imposed.

2000, c. 54, s. 76; 2001, c. 25, s. 123; 2007, c. 10, s. 23.

§ 5 . — Revocation of recognition

2000, c. 54, s. 76.

243.17. The Commission may revoke recognition if one of the conditions set out in subdivision 2 is no longer met.

The Commission may act on its own initiative or at the request of the local municipality in whose territory the immovable concerned is situated.

2000, c. 54, s. 76.

243.18. The Commission shall, in its decision, fix the date on which the revocation takes effect.

That date shall not be prior to 1 January of the year in which the Commission, according to whether it acts on request or on its own initiative, receives the request or renders its decision.

2000, c. 54, s. 76.

§ 6 . — Recognition confirmed or declared to have lapsed on periodic review

2000, c. 54, s. 76.

243.19. In accordance with the provisions of this subdivision, every person who has been granted recognition that is in force shall periodically, to avoid the lapsing of the recognition, satisfy the Commission that the conditions set out in subdivision 2 continue to be met.

2000, c. 54, s. 76.

243.20. Where nine years, or five years in the case provided for in the first paragraph of section 243.4, have elapsed since recognition that is in force was obtained, the Commission shall give the recognized person a notice in writing informing the person of the rules set out in this subdivision.

The Commission shall specify in the notice any document that the recognized person is required to transmit to the Commission for the purposes of section 243.19, and shall fix the time limit for the transmission.

The Commission shall transmit a copy of the notice to the local municipality in whose territory the immovable in respect of which the recognition has been granted is situated. The Commission shall also transmit to the local municipality a copy of any document received from the recognized person or, as the case may be, a notice stating that the person has failed to submit a required document.

2000, c. 54, s. 76.

243.21. The Commission shall hold a hearing if it considers a hearing necessary to render an appropriate decision, or if the municipality so requests, not later than the tenth day after the expiry of the time limit fixed in the notice referred to in the second paragraph of section 243.20.

2000, c. 54, s. 76.

243.22. The Commission shall confirm the recognition if it is satisfied that the conditions set out in subdivision 2 continue to be met, or, if not, shall declare the recognition to have lapsed.

For the purposes of section 243.20, confirmation of the recognition is deemed to be obtained on the date on which the decision is rendered.

In its decision declaring the recognition to have lapsed, the Commission shall fix the date on which the lapsing is to have effect, which shall not be prior to 1 January of the year in which the decision is rendered.

2000, c. 54, s. 76.

§ 7 . — Procedure

2000, c. 54, s. 76.

243.23. Before granting recognition, the Commission shall consult the local municipality in whose territory the immovable concerned by the request is situated, and give the local municipality a notice in writing describing the elements of the proposed recognition, requesting its opinion in that respect and informing it of the rule set out in section 243.24.

The first paragraph applies, with the necessary modifications, in the case of a revocation not requested by the municipality and in the case of a confirmation in respect of which the Commission has received every document requested from the recognized person.

2000, c. 54, s. 76.

243.24. The municipality shall transmit its opinion to the Commission within 90 days following transmission of the notice.

If the municipality fails to transmit its opinion, the proceeding before the Commission may continue notwithstanding that failure, and the municipality is nevertheless not foreclosed from transmitting its opinion.

2000, c. 54, s. 76.

243.25. The person applying for recognition shall file its financial statements with the Commission at the request of the Commission or of the municipality. The same applies for any other person to be mentioned in the recognition as a user of the immovable.

The first paragraph applies, with the necessary modifications, where the revocation of recognition or the periodic review of recognition forms the subject of a proceeding before the Commission.

2000, c. 54, s. 76.

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.

A municipality may, in the same manner, provide that all or part of the amount it must pay in return for services provided by the Sûreté du Québec shall be financed as in the first paragraph.

1988, c. 76, s. 68; 1991, c. 32, s. 160; 1996, c. 77, s. 54; 2003, c. 19, s. 192.

244.2. Any local and independent source of revenue other than a tax based on the property value or the rental value of immovables or business establishments 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 property 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; 1999, c. 40, s. 133.

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. The activity of a municipality that consists in examining an application and responding to it is deemed to benefit the applicant, regardless of the response given, including cases where the subject of the application is a regulatory act or the response consists in such an act.

1988, c. 76, s. 68; 2004, c. 20, s. 172.

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 property tax imposed on the unit of assessment that includes the immovable.

That presumption, however, does not apply if the owner of the immovable is not the person in whose name the unit of assessment that includes the immovable is entered on the roll.

1988, c. 76, s. 68; 1999, c. 40, s. 133; 2004, c. 20, s. 173.

244.7.1. If the mode of tariffing is a property tax or a compensation, the by-law must clearly indicate whether or not the property tax or compensation is required from a person because that person is the owner or occupant of an immovable included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).

If the tax or compensation is required from a person because that person is the owner or occupant of a unit of assessment that includes, among other immovables, one or more of the type of immovable referred to in the first paragraph, the by-law must clearly indicate the part of the amount of the tax or compensation payable in respect of the unit that is attributable to the type of immovable referred to in the first paragraph. That part must be indicated separately on the request for payment of the tax or compensation.

2006, c. 31, s. 78; 2020, c. 7, s. 40.

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.

1988, c. 76, s. 68; 1994, c. 30, s. 70; 1995, c. 34, s. 79; 1999, c. 90, s. 29; 2008, c. 18, s. 80.

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 property tax, or a compensation regarded as a property 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; 1999, c. 40, s. 133.

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

Repealed, 2004, c. 20, s. 174.

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.11. (Repealed).

1991, c. 32, s. 128; 1993, c. 43, s. 11; 1993, c. 78, s. 11; 1999, c. 40, s. 133; 2000, c. 54, s. 77; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.12. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.13. (Repealed).

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; 2000, c. 54, s. 78; 2000, c. 56, s. 152; 2004, c. 20, s. 174.

244.14. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.15. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 9; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

244.16. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 10; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

244.17. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.18. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 11; 2004, c. 20, s. 174.

244.19. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 12; 1999, c. 40, s. 133; 2004, c. 20, s. 174.

244.20. (Repealed).

1991, c. 32, s. 128; 1992, c. 53, s. 13; 1994, c. 30, s. 72; 1999, c. 40, s. 133; 2000, c. 54, s. 79; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.21. (Repealed).

1991, c. 32, s. 128; 2004, c. 20, s. 174.

244.22. (Repealed).

1991, c. 32, s. 128; 1994, c. 30, s. 73; 2004, c. 20, s. 174.

DIVISION III.3

Repealed, 2004, c. 20, s. 174.

1994, c. 30, s. 73; 2004, c. 20, s. 174.

244.23. (Repealed).

1994, c. 30, s. 73; 1999, c. 40, s. 133; 2000, c. 54, s. 80; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.24. (Repealed).

1994, c. 30, s. 73; 2004, c. 20, s. 174.

244.25. (Repealed).

1994, c. 30, s. 73; 1998, c. 43, s. 7; 2000, c. 54, s. 81; 2000, c. 56, s. 153; 2004, c. 20, s. 174.

244.26. (Repealed).

1994, c. 30, s. 73; 2004, c. 20, s. 174.

244.27. (Repealed).

1994, c. 30, s. 73; 1999, c. 40, s. 133; 2001, c. 25, s. 124; 2000, c. 10, s. 26; 2004, c. 20, s. 174.

244.28. (Repealed).

1994, c. 30, s. 73; 2004, c. 20, s. 174.

DIVISION III.4 VARIOUS GENERAL PROPERTY TAX RATES

2000, c. 54, s. 82.

§ 1 . — General powers

2000, c. 54, s. 82.

244.29. Every local municipality may, in accordance with the provisions of this division, fix for a fiscal year several general property tax rates according to the categories to which the units of assessment belong.

2000, c. 54, s. 82; 2004, c. 20, s. 175.

§ 2 . — Categories of immovables

2000, c. 54, s. 82.

244.30. For the purposes of this division, the categories of immovables are as follows:

(1)  the category of non-residential immovables;

(2)  the category of industrial immovables;

(3)  the category of immovables consisting of six or more dwellings;

(4)  the category of serviced vacant land;

(4.0.1)  the category of forest immovables;

(4.1)  the category of agricultural immovables; and

(5)  the residual category.

The composition of the category of non-residential immovables and of the residual category shall vary according to the various assumptions concerning the existence of rates specific to other categories.

A unit of assessment may belong to more than one category.

2000, c. 54, s. 82; 2006, c. 31, s. 79; 2020, c. 7, s. 18.

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable that must be registered under the Tourist Accommodation Act (chapter H-1.01) as a youth tourist accommodation establishment or as a general tourist accommodation establishment and, in the latter case, that is not an establishment operated in an outfitting operation to which the Act respecting the conservation and development of wildlife (chapter C-61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D-13.1) applies, shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2012, c. 21, s. 17; 2020, c. 7, s. 40; 2021, c. 7, s. 76; 2021, c. 30, s. 38.

244.32. Every unit of assessment belonging to the group described in section 244.31 forms part of one of the following classes, according to the percentage represented by the taxable value of the aggregate of non-residential immovables included in the unit in relation to the total taxable value of the unit:

(1)  class 1A: less than 0.5%;

(2)  class 1B: 0.5% or more and less than 1%;

(3)  class 1C: 1% or more and less than 2%;

(4)  class 2: 2% or more and less than 4%;

(5)  class 3: 4% or more and less than 8%;

(6)  class 4: 8% or more and less than 15%;

(7)  class 5: 15% or more and less than 30%;

(8)  class 6: 30% or more and less than 50%;

(9)  class 7: 50% or more and less than 70%;

(10)  class 8: 70% or more and less than 95%;

(11)  class 9: 95% or more and less than 100%;

(12)  class 10: 100%.

For the purposes of the first paragraph,

(1)  “non-residential immovable” means any such immovable, other than such an immovable that is included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or other than land the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1), and any residential immovable referred to in the first paragraph of section 244.31;

(2)  “taxable value” means, in addition to its ordinary meaning, the non-taxable value where

(a)  property taxes must be paid in respect of the immovable pursuant to the first paragraph of section 208;

(b)  a sum to stand in lieu of property taxes must be paid in respect of the immovable, either by the Government pursuant to 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.

For the purposes of the first paragraph, if the unit of assessment includes immovables included in a registered agricultural operation to which subparagraph 1 of the second paragraph applies or, as the case may be, includes land the forest area of which is referred to in that subparagraph, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables and of that land must be taken into consideration rather than the total taxable value of the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 80; 2020, c. 7, s. 40; 2020, c. 7, s. 19.

244.33. The composition of the category of non-residential immovables corresponds to the composition of the group described in section 244.31.

However, on the assumption that there exists a rate specific to the category of industrial immovables, the composition of the category of non-residential immovables corresponds to the composition of the group described in section 244.31, excluding the units of assessment referred to in subparagraph 1 of the first paragraph of section 244.34.

2000, c. 54, s. 82.

244.34. The following units of assessment belong to the category of industrial immovables:

(1)  a unit of assessment that is occupied or intended for occupancy solely by its owner or by a single occupant and that is mainly used or intended for industrial production purposes; and

(2)  a unit of assessment that contains several premises occupied or intended for occupancy by different occupants, including the owner notwithstanding section 1, where one of the premises is mainly intended or used for industrial production purposes.

Notwithstanding section 2, subparagraphs 1 and 2 of the first paragraph apply respectively, even if the premises are also used or intended for other purposes, to the whole unit of assessment and the whole separate premises.

For the purposes of the first two paragraphs, “premises” means any part of a unit of assessment that is a non-residential immovable within the meaning of section 244.32 and is the subject of a separate lease to which the owner is a party, is intended to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him.

The part of the unit of assessment that is intended to be the subject of a separate lease or that 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 that must be registered under the Tourist Accommodation Act (chapter H-1.01), the aggregate of the parts intended for lodging constitutes separate premises.

For the purposes of this section, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment is entered on the roll.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2004, c. 20, s. 176; 2021, c. 30, s. 39.

244.35. Every unit of assessment that includes one or more than one residential complex and where the number of dwellings in the unit is equal to or greater than six belongs to the category of immovables consisting of six or more dwellings.

2000, c. 54, s. 82.

244.36. Every unit of assessment that is comprised solely of serviced vacant land and, where applicable, of any building referred to in the second paragraph belongs to the category of serviced vacant land.

Vacant land is land on which no building is situated. Land is also vacant land where, according to the property assessment roll, the value of the building situated on the land or, where there are several buildings, the sum of their values, is less than 10% of the value of the land.

Serviced land is land whose owner or occupant may, under section 244.3, be the debtor of a mode of tariffing related to the benefits derived from the presence of water and sewer services in the right of way of a public street.

Notwithstanding section 2, the first paragraph applies only to a whole unit, and the second and third paragraphs apply to the whole of the land included in that unit.

The following units of assessment do not belong to the category:

(1)  a unit of assessment that includes an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(1.1)  a forest area registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1);

(2)  a unit of assessment that includes land used continuously for housing or land used continuously for industrial or commercial purposes other than the commercial parking business;

(3)  a unit of assessment that includes land owned by a railway undertaking and on which there is a railway track, including a railway track situated in a yard or building;

(4)  land used for overhead electric powerlines;

(5)  land on which construction is prohibited by law or by by-law.

2000, c. 54, s. 82; 2003, c. 19, s. 193; 2020, c. 7, s. 40; 2020, c. 7, s. 20.

244.36.0.1. Every unit of assessment composed exclusively of land the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1) belongs to the category of forest immovables, except the part of such land that is used or intended for the purpose of harvesting non-timber forest products and is included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14).

If such land forms only a part of a unit of assessment, that part belongs to the category of forest immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of forest immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

2020, c. 7, ss. 21 and 40.

244.36.1. Every unit of assessment composed exclusively of immovables included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), except any land that belongs to the category of forest immovables, belongs to the category of agricultural immovables.

If such immovables form only a part of a unit of assessment, that part belongs to the category of agricultural immovables. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the category of agricultural immovables or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

2006, c. 31, s. 81; 2020, c. 7, s. 40; 2020, c. 7, s. 22.

244.37. On the assumption that a rate specific to one or more other categories exists, a unit of assessment belongs to the residual category if it does not belong to the category or categories, as the case may be, in respect of which the assumption is made.

In addition, on the assumption that no rate specific to the category of forest immovables or, as the case may be, to the category of agricultural immovables exists, any part of a unit referred to in the second paragraph of section 244.36.0.1 or, as the case may be, in the second paragraph of section 244.36.1 belongs to the residual category, even if the unit belongs to one of the categories provided for in sections 244.33 to 244.35 and even if, according to the assumption retained, a rate specific to that category exists. For the purposes of any provision of an Act or statutory instrument that applies to a unit belonging specifically to the residual category or generally to any category provided for in this subdivision, that part is considered to be a whole unit, unless the context indicates otherwise.

A unit of assessment does not belong to the residual category even if, according to the assumption retained, part of the basic rate is applied under any of sections 244.51 to 244.57 to calculate the amount of the general property tax imposed on the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 82; 2020, c. 7, s. 23.

§ 3 . — Rules relating to the establishment of rates

2000, c. 54, s. 82.

A.  — Basic rate

244.38. The municipality shall fix a basic rate.

The basic rate shall constitute the rate specific to the residual category.

2000, c. 54, s. 82.

B.  — Rate specific to the category of non-residential immovables

244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.

If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s basic rate by the coefficient applicable under section 244.40.

If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:

(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s basic rate;

(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;

(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax and, if applicable, the revenues from the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1).

The revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed. The taxable non-residential property assessment is the one established for that fiscal year under Division IV of Chapter XVIII.1.

2000, c. 54, s. 82; 2001, c. 25, s. 125; 2003, c. 19, s. 194; 2006, c. 31, s. 83; 2017, c. 13, s. 164; 2019, c. 28, s. 139.

244.40. The applicable coefficient is 4.1 in the case of a municipality having a population of less than 5,000 inhabitants and whose territory is not included in an urban agglomeration, provided for in Title II of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001), having a total population of more than 5,000 inhabitants, and 4.4 in all other cases.

However, in the case of a municipality mentioned in this paragraph or to which this paragraph applies, the applicable coefficient is the coefficient mentioned in the following subparagraphs:

(1)  in the case of any municipality whose territory is included in the agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001): 2.75;

(2)  in the case of Ville de Laval: 4.8;

(3)  in the case of any municipality whose territory is included in the agglomeration of Longueuil provided for in section 6 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 4.8;

(4)  in the case of Ville de Gatineau: 4.8;

(5)  in the case of any municipality whose territory is included in the agglomeration of Québec provided for in section 5 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations: 4.8;

(6)  in the case of Ville de Sherbrooke: 4.45;

(7)  in the case of Ville de Trois-Rivières: 4.45;

(8)  in the case of Ville de Lévis: 4.45;

(9)  in the case of Ville de Saguenay: 4.45;

(10)  in the case of Ville de Terrebonne: 4.45; and

(11)  in the case of any municipality whose territory is included in the Communauté maritime des Îles-de-la-Madeleine: 4.8.

A municipality to which subparagraph 1 of the second paragraph applies may, by by-law, determine a coefficient greater than the one applicable to it under that subparagraph.

2000, c. 54, s. 82; 2001, c. 68, s. 65; 2005, c. 50, s. 71; 2006, c. 31, s. 84; 2008, c. 19, s. 23; 2009, c. 26, s. 61; 2012, c. 30, s. 23; 2015, c. 34, s. 1; 2017, c. 13, s. 165.

244.41. (Repealed).

2000, c. 54, s. 82; 2006, c. 31, s. 85.

244.42. (Repealed).

2000, c. 54, s. 82; 2005, c. 28, s. 112; 2006, c. 31, s. 85.

C.  — Rate specific to the category of industrial immovables

244.43. There shall be no rate specific to the category of industrial immovables unless there is a rate specific to the category of non-residential immovables.

The rate specific to the category of industrial immovables must be equal to or greater than both the basic rate and 66.6% of the rate specific to the category of non-residential immovables.

The rate specific to the category of industrial immovables shall not exceed 133.3% of the rate specific to the category of non-residential immovables nor the product obtained by multiplying the municipality’s basic rate by the coefficient applicable under section 244.44.

In addition, if the municipality imposes the business tax for the same fiscal year, the third paragraph of section 244.39 applies in respect of the combination of rates specific to non-residential immovables and industrial immovables, and the revenues that may not exceed the result obtained under that paragraph are the revenues derived from that combination being applied.

For the purposes of the third paragraph, if subcategories are established in accordance with subdivision 6 of this division, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the reference subcategory.

2000, c. 54, s. 82; 2009, c. 26, s. 62; 2017, c. 13, s. 166.

244.44. The applicable coefficient is 4.5 in the case of a municipality having a population of less than 5,000 inhabitants and whose territory is not included in an urban agglomeration, provided for in Title II of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001), having a total population of more than 5,000 inhabitants, and 5 in all other cases.

However, a municipality whose territory is included in the urban agglomeration of Montréal provided for in section 4 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations may, by by-law, determine a coefficient that is greater than the one applicable to it under the first paragraph.

2000, c. 54, s. 82; 2002, c. 37, s. 231; 2002, c. 77, s. 64; 2017, c. 13, s. 167.

244.45. (Repealed).

2000, c. 54, s. 82; 2002, c. 37, s. 232; 2002, c. 77, s. 65; 2003, c. 19, s. 195; 2017, c. 13, s. 168.

244.45.1. (Repealed).

2002, c. 37, s. 233; 2003, c. 19, s. 196; 2017, c. 13, s. 168.

244.45.2. (Repealed).

2002, c. 37, s. 233; 2003, c. 19, s. 197; 2017, c. 13, s. 168.

244.45.3. (Repealed).

2002, c. 37, s. 233; 2003, c. 19, s. 198; 2017, c. 13, s. 168.

244.45.4. (Repealed).

2002, c. 77, s. 66; 2017, c. 13, s. 168.

D.  — Rate specific to the category of immovables consisting of six or more dwellings

244.46. The rate specific to the category of immovables consisting of six or more dwellings must be equal to or greater than the basic rate.

It shall not exceed 133.3% of the basic rate.

2000, c. 54, s. 82; 2009, c. 26, s. 63; 2017, c. 13, s. 169.

244.47. (Repealed).

2000, c. 54, s. 82; 2002, c. 37, s. 234; 2002, c. 77, s. 67; 2005, c. 28, s. 113; 2017, c. 13, s. 170.

244.48. (Repealed).

2000, c. 54, s. 82; 2002, c. 37, s. 235; 2002, c. 77, s. 68; 2003, c. 19, s. 199; 2017, c. 13, s. 170.

244.48.1. (Repealed).

2002, c. 77, s. 69; 2017, c. 13, s. 170.

E.  — Rate specific to the category of serviced vacant land

244.49. The rate specific to the category of serviced vacant land must be equal to or greater than the basic rate.

The rate specific to the category of serviced vacant land shall not exceed twice the basic rate.

2000, c. 54, s. 82.

E.1.  — Rate specific to the category of agricultural immovables

2006, c. 31, s. 86.

244.49.0.1. The rate specific to the category of agricultural immovables must be equal to or lower than the basic rate.

It may not be lower than 66.6% of that rate.

2006, c. 31, s. 86; 2017, c. 13, s. 171.

244.49.0.2. (Repealed).

2006, c. 31, s. 86; 2017, c. 13, s. 172.

244.49.0.3. (Repealed).

2006, c. 31, s. 86; 2017, c. 13, s. 172.

244.49.0.4. (Repealed).

2006, c. 31, s. 86; 2017, c. 13, s. 172.

E.2.  — Rate specific to the category of forest immovables

2020, c. 7, s. 24.

244.49.0.5. The rate specific to the category of forest immovables must be equal to or lower than the basic rate.

It may not be lower than 66.6% of that rate.

2020, c. 7, s. 24.

F.  — Transitional rules for certain municipalities resulting from an amalgamation

244.49.1. If the municipality results from an amalgamation, its constituting Act or Order in Council requires or authorizes it, during a transitional period, to fix different general property tax rates specific to a given category according to the territories of the municipalities having ceased to exist on amalgamation, and the municipality meets this requirement or uses this power during a fiscal year within that period, the municipality may provide that, instead of applying to each of the specific rates it fixes, the provisions of any of subdivisions A to E.2 shall apply to the hypothetical specific rate it would have fixed for that category for all its territory had it not imposed different general property tax rates specific to that category.

For the purpose of fixing the hypothetical specific rate, no account shall be taken of that part of the revenues from the general property tax generated by the application of all or part of the rate specific to the category that is to be used to finance expenditures related to the debts of the municipalities that ceased to exist on amalgamation if the Act or Order in Council referred to in the first paragraph institutes a transitional scheme to limit variations in the tax burden established for the territory of each such municipality and provides that the revenues used to finance such expenditures are not taken into account in establishing that tax burden.

For the purposes of the second paragraph, the expenditures related to debts include what the Act or Order in Council referred to in the first paragraph considers as such and the revenues from the general property tax include amounts to stand in lieu of the general property tax that must be paid by the Government in accordance with the second paragraph of section 210 or with section 254 and the first paragraph of section 255, or by the Crown in right of Canada or one of its mandataries.

2003, c. 19, s. 200; 2006, c. 31, s. 87; 2020, c. 7, s. 25.

§ 4 . — Rules relating to the application of the rates

2000, c. 54, s. 82.

244.50. The rate fixed for a fiscal year in respect of a category applies, subject to the other provisions of this subdivision, for the purpose of calculating the amount of the general property tax imposed for that fiscal year on a unit of assessment belonging to that category.

If a unit of assessment to which all or part of a rate specific to a category provided for in any of sections 244.33 to 244.35 must apply includes a part referred to in the second paragraph of any of sections 244.36.0.1, 244.36.1 and 244.37, that rate or part of a rate applies only to the remainder of the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 88; 2020, c. 7, s. 26.

244.51. In the case of a unit of assessment 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 as it existed on 31 December 2001, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at:

(1)  40% of that rate and 60% of the basic rate in the case of a local railway, as defined by a regulation of the Minister; or

(2)  the rate specific to that category in other cases.

Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.

2000, c. 54, s. 82; 2000, c. 56, s. 154; 2001, c. 25, s. 219; 2011, c. 33, s. 22, s. 31; 2011, c. 33, s. 22.

244.52. In the case of a unit of assessment where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 20% of that rate and at 80% of the basic rate.

Where, under section 2, the first paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, sections 244.32 and 244.53 and, to the extent that they refer to the classes provided for in the latter sections, section 244.56, the second paragraph of section 261.5 and the first paragraph of section 261.5.17 do not apply in respect of the unit.

2000, c. 54, s. 82; 2001, c. 25, s. 126; 2004, c. 20, s. 177; 2006, c. 31, s. 89.

244.53. In the case of a unit of assessment that belongs to any of classes 1A to 8 provided for in section 244.32, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, by applying one of the following combinations, according to the class to which the unit belongs:

(1)  class 1A: 0.1% of the rate specific to the category of non-residential immovables and 99.9% of the basic rate;

(2)  class 1B: 0.5% of the rate specific to the category of non-residential immovables and 99.5% of the basic rate;

(3)  class 1C: 1% of the rate specific to the category of non-residential immovables and 99% of the basic rate;

(4)  class 2: 3% of the rate specific to the category of non-residential immovables and 97% of the basic rate;

(5)  class 3: 6% of the rate specific to the category of non-residential immovables and 94% of the basic rate;

(6)  class 4: 12% of the rate specific to the category of non-residential immovables and 88% of the basic rate;

(7)  class 5: 22% of the rate specific to the category of non-residential immovables and 78% of the basic rate;

(8)  class 6: 40% of the rate specific to the category of non-residential immovables and 60% of the basic rate;

(9)  class 7: 60% of the rate specific to the category of non-residential immovables and 40% of the basic rate;

(10)  class 8: 85% of the rate specific to the category of non-residential immovables and 15% of the basic rate.

In the circumstance described in the first paragraph, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to class 9 or 10 provided for in section 244.32, by applying only the rate specific to the category of non-residential immovables.

Even if no rate specific to the category of non-residential immovables has been fixed, the first or second paragraph applies to a unit of assessment referred to in that paragraph belonging to the category of immovables consisting of six or more dwellings, if a rate specific to that category and higher than the basic rate has been fixed; for the purposes of that paragraph, a rate specific to the category of non-residential immovables, equal to the basic rate, is then deemed to have been fixed. If the unit of assessment belonging to the category of immovables consisting of six or more dwellings is referred to in the first paragraph, a reference to the basic rate in that paragraph is deemed to be a reference to the rate specific to that category.

The first three paragraphs apply subject to sections 244.54 to 244.56 if a rate has also been fixed in respect of the category of industrial immovables. The second paragraph applies subject to section 244.57 if a rate has also been fixed in respect of the category of serviced vacant land.

2000, c. 54, s. 82; 2001, c. 25, s. 127; 2005, c. 28, s. 114.

244.54. For the purposes of the rules relating to the application of the rates where one of those rates has been fixed in respect of the category of industrial immovables, each unit of assessment belonging to that category and referred to in subparagraph 2 of the first paragraph of section 244.34 belongs to one of the following classes, according to the percentage that the area of the industrial premises included in the unit or in the aggregate of such premises is of the total non-residential area of the unit

(1)  class 1I: less than 25%;

(2)  class 2I: 25% or more and less than 75%;

(3)  class 3I: 75% or more.

For the purposes of the first paragraph,

(1)  “industrial premises” means premises within the meaning of section 244.34 that are mainly intended or used for industrial production purposes;

(2)  “non-residential area” means the area of any non-residential immovable within the meaning of section 244.32.

2000, c. 54, s. 82.

244.55. In the case of a unit of assessment that belongs to class 2I provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, at 50% of that rate and 50% of the rate that has been fixed in respect of the category of non-residential immovables.

In the case of a unit of assessment that belongs to another class provided for in section 244.54, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of industrial immovables, by applying only the rate specific to the category of non-residential immovables, if the unit belongs to class 1I, or the rate specific to the category of industrial immovables, if the unit belongs to class 3I. The rule so provided in respect of a unit that belongs to class 3I also applies in the case of a unit referred to in subparagraph 1 of the first paragraph of section 244.34.

The first two paragraphs apply subject to section 244.56.

2000, c. 54, s. 82; 2001, c. 25, s. 128.

244.56. Where a rate has been fixed in respect of the category of industrial immovables, the amount of the tax shall be calculated, in the case of a unit of assessment belonging to that category that is part of any of classes 1A to 8 provided for in section 244.32, by applying the rule set out in the second paragraph and by multiplying, by the percentage of the rate specific to the category of non-residential immovables provided for in section 244.53 in respect of that class,

(1)  the rate specific to the category of industrial immovables, if the unit is referred to in subparagraph 1 of the first paragraph of section 244.34 or belongs to class 3I provided for in section 244.54;

(2)  the rate specific to the category of non-residential immovables, if the unit belongs to class 1I provided for in section 244.54;

(3)  half of each of the rates referred to in subparagraphs 1 and 2, if the unit belongs to class 2I provided for in section 244.54.

In addition to the multiplication under the first paragraph, the amount of the tax shall be calculated by applying the percentage of the basic rate or, as the case may be, of the rate specific to the category of immovables with six dwellings or more that is provided for in section 244.53 in respect of the class to which the unit of assessment belongs.

2000, c. 54, s. 82; 2001, c. 25, s. 129.

244.57. In the case of a unit of assessment belonging to both the category of non-residential immovables and the category of serviced vacant land, where a rate has been fixed in respect of each of those categories, the amount of the tax shall be calculated by applying, in addition to the rate specific to the first category, the rate obtained by subtracting the basic rate from the rate specific to the second category.

2000, c. 54, s. 82.

244.58. In any legislative or regulatory provision, except in this division, any reference to the general property tax rate means, unless otherwise indicated by the context, the rate or the combination that, according to the rules provided for in this subdivision, applies in the calculation of the amount of the tax imposed on the unit of assessment concerned.

The combination referred to in the first paragraph consists of

(1)  two rates;

(2)  one rate and part of another rate; or

(3)  parts of several rates.

The first paragraph applies subject to section 253.59.

2000, c. 54, s. 82; 2001, c. 25, s. 130; 2006, c. 31, s. 90.

§ 5 . — Abatement in respect of certain vacancies

2000, c. 54, s. 82.

244.59. A municipality may, by by-law, provide that, where it has fixed a rate specific to the category of non-residential immovables, the debtor of the tax imposed on a unit of assessment belonging to the group provided for in section 244.31 is entitled, under certain conditions, to an abatement taking into account the fact that the unit or non-residential premises of the unit are vacant.

The amount of the abatement shall not exceed the difference obtained by subtracting the amount of the tax that is payable under the rules provided for in subdivision 4 from the amount that would be payable if the basic rate were applied.

The abatement shall be granted to the debtor only if the average percentage of unoccupancy of the unit for the reference period exceeds 20%.

2000, c. 54, s. 82; 2008, c. 18, s. 81.

244.60. The by-law must

(1)  define the meaning of non-residential premises, vacancy of a unit of assessment or of premises, average percentage of unoccupancy of a unit and reference period;

(2)  prescribe the rules for calculating the abatement;

(3)  prescribe 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.

The rules for calculating the abatement must take into account, in particular,

(1)  the rate or the combination referred to in the second paragraph of section 244.58 that, according to the rules provided for in subdivision 4, applies in the calculation of the amount of the tax imposed on the unit of assessment concerned;

(2)  the basis of imposition of the tax;

(3)  the part of the fiscal year during which the vacancy exists.

2000, c. 54, s. 82; 2001, c. 25, s. 131; 2006, c. 31, s. 91.

244.61. The by-law may

(1)  prescribe that a unit of assessment or non-residential premises be taken into consideration for the purposes of abatement only if they are vacant for the number of days it fixes, specify whether the days taken into account in computing the 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 the unit or 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 the rules, including verification measures, to be used to establish whether or not the vacancy exists and whether or not the average percentage of unoccupancy is attained;

(3)  provide for interest to be added to the amount of a tax supplement or overpayment which must, in the circumstances described in subparagraph 3 of the first paragraph of section 244.60, be paid or refunded.

2000, c. 54, s. 82.

244.62. During the time the by-law is in force, when occupancy of a unit of assessment or separate premises thereof begins or ceases or when a change of occupant occurs, the debtor of the tax 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 tax 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 the person 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 the by-law 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.

2000, c. 54, s. 82.

244.63. The municipality must inform a debtor who receives an abatement of the rules of calculation applicable and communicate to the debtor the data which have been used with respect to the debtor’s unit of assessment.

2000, c. 54, s. 82.

244.64. For the purposes of sections 244.59 to 244.63 and the by-law provided for therein, in the case of a non-taxable unit of assessment in respect of which an amount in lieu of the tax must be paid by the Government pursuant to 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 “tax” means the amount in lieu thereof.

2000, c. 54, s. 82.

§ 6 . — Rules relating to the establishment of subcategories of immovables within the category of non-residential immovables

2017, c. 13, s. 173.

244.64.1. For the purpose of setting, for a given fiscal year, two or more rates specific to the category of non-residential immovables, any local municipality may, in accordance with this subdivision, divide the composition of that category, as provided for in section 244.33, into up to a maximum of four subcategories of immovables, including a reference subcategory.

The resolution establishing the subcategories referred to in the first paragraph must be adopted before the deposit of the roll concerned and may not be amended or repealed after the deposit. It has effect for the purposes of the fiscal years to which the roll applies.

2017, c. 13, s. 173.

244.64.2. Any criterion for determining the subcategories, other than the reference subcategory, must be based on a characteristic of the nonresidential immovables entered on the roll.

The location of an immovable in the territory of a municipality may not be used as a determining criterion.

2017, c. 13, s. 173.

244.64.3. The composition of the reference subcategory shall vary according to the various assumptions concerning the existence of rates specific to the other subcategories and to the category of industrial immovables.

On the assumption that a rate specific to one or more other subcategories exists, a unit of assessment belongs to the reference subcategory if it does not belong to the subcategory or one of the subcategories, as the case may be, in respect of which the assumption is made.

For the purposes of this subdivision, a unit of assessment that would belong to the category of industrial immovables, on the assumption that a rate specific to that category exists, belongs to the reference subcategory in the event that the assumption is not realized.

2017, c. 13, s. 173.

244.64.4. Section 57.1.1 applies, with the necessary modifications, to the identification of the units of assessment that belong to the subcategories established by the resolution adopted under section 244.64.1 and the entry of the information required for the purposes of this subdivision. Among the modifications required for the purposes of section 57.1.1, the resolution that must, under the fourth paragraph of that section, be transmitted to the municipal body responsible for assessment is the resolution referred to in the first paragraph of section 71.1 rather than the one referred to in the second paragraph of section 57.1.1.

Any assessment notice sent to a person under this Act must, if applicable, specify the subcategory determined under this subdivision to which the unit of assessment belongs and provide any information required for the purposes of this subdivision regarding that unit.

2017, c. 13, s. 173.

244.64.5. If a resolution adopted under section 244.64.1 is in force, the municipality may, for a fiscal year to which that resolution applies, set a rate specific to any subcategory determined by that resolution.

2017, c. 13, s. 173.

244.64.6. The rules in section 244.39 for establishing the rate specific to the category of non-residential immovables apply, with the necessary modifications, to the rate specific to any subcategory.

The rate specific to any subcategory other than the reference subcategory must also be equal to or greater than 66.6% of the rate specific to the reference subcategory and may not exceed 133.3% of that rate.

2017, c. 13, s. 173.

244.64.7. Section 244.32, the second paragraph of section 244.36.0.1, the second paragraph of section 244.36.1 and sections 244.50 to 244.58 apply, with the necessary modifications, to the subcategories contemplated in this subdivision and the rates set in accordance with it.

For that application, a reference to a rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the subcategory to which the unit of assessment concerned by the application belongs.

However, for the purposes of sections 244.50 to 244.58, if a unit of assessment belongs to two or more subcategories, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the subcategory corresponding to the predominant portion of the value of the unit or part of the unit associated with those subcategories.

Despite the third paragraph, if the value of the unit or part of the unit associated with those subcategories is equal to or greater than 25 million dollars, and each of at least two subcategories represents 30% or more of that value, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate obtained by combining part of the rate specific to each subcategory representing 30% or more of that value, such part being determined on the basis of the proportion that the value of the subcategory concerned is of the total value of the subcategories so retained.

2017, c. 13, s. 173; 2018, c. 8, s. 185; 2020, c. 7, s. 27.

244.64.8. If a provision of an Act refers to the category of non-residential immovables, that provision is deemed to refer, with the necessary modifications, to any subcategory established in accordance with this subdivision.

2017, c. 13, s. 173.

§ 7 . — Rules relating to the establishment of separate property tax rates for the category of non-residential immovables based on the property assessment

2017, c. 13, s. 173.

244.64.9. The municipality may, rather than set a single rate specific to the category of non-residential immovables, to each subcategory of nonresidential immovables or to the category of industrial immovables, set a second, higher rate, applicable beginning only at a certain level of taxable value specified by the municipality.

The second rate may not exceed 133.3% of the first and the product obtained by multiplying the municipality’s basic rate by, in the case of an immovable in the category or a subcategory of non-residential immovables, the coefficient applicable under section 244.40 or, in the case of an immovable within the category of industrial immovables, the coefficient applicable under section 244.44.

However, a second rate may only be applied to a category or subcategory of non-residential immovables if the municipality has adopted a strategy intended to reduce the difference in the tax burden applicable in respect of residential and non-residential immovables.

2017, c. 13, s. 173.

DIVISION III.5 TAX ON UNSERVICED VACANT LAND

2004, c. 20, s. 178.

244.65. A municipality that, under section 244.29, imposes the general property tax for a fiscal year with a rate specific to the category of serviced vacant land may, for that year, impose a tax on units of assessment that meet the conditions set out in the second paragraph.

To be subject to the tax, a unit of assessment must be situated within an urbanization perimeter that is delimited in the land use planning and development plan applicable to the territory of the municipality and that is included in that territory. The unit of assessment must also be excluded from the category of serviced vacant land

(1)  solely because the land is unserviced land according to the third paragraph of section 244.36; or

(2)  solely for the reason set out in subparagraph 1 combined with the prohibition from building on the land, where the prohibition is due solely to the fact that the conditions prescribed by a regulation provided for in section 116 of the Act respecting land use planning and development (chapter A-19.1) or by any other regulation or resolution having contents analogous to those permitted under section 116 are not met.

2004, c. 20, s. 178.

244.66. Subject to Division IV.3, the tax on unserviced vacant land is based on the taxable value of the unit of assessment.

2004, c. 20, s. 178.

244.67. No municipality may fix in respect of the tax, for a fiscal year, a rate exceeding the difference for the year between the basic general property tax rate and the general property tax rate specific to the category of serviced vacant land.

Where the municipality, in the circumstances set out in section 244.49.1, has fixed general property tax rates referred to in the first paragraph that vary with the different parts of its territory, the municipality may fix various rates in respect of those parts for the tax on unserviced vacant land where necessary to respect the maximum set out in that paragraph.

2004, c. 20, s. 178.

DIVISION III.6 TAX TO FINANCE 9-1-1 EMERGENCY CENTRES

2008, c. 18, s. 82.

244.68. For the purpose of financing 9-1-1 emergency centres, a local municipality must pass a by-law to impose a tax on a telephone service, payable by the client of that service.

The by-law must specify, in accordance with the regulation made by the Government under paragraph 13 of section 262,

(1)  the definition of “telephone service” and “client” for the purposes of the by-law;

(2)  the amount of the tax for each telephone service, or the rules allowing the amount to be established;

(3)  the date from which the tax is to be imposed.

2008, c. 18, s. 82; 2009, c. 26, s. 64.

244.69. A notice of motion and draft by-law are not required to pass the by-law.

The by-law is subject to approval by the Minister and, to that end, an authenticated copy must be sent to the Minister as soon as possible after the by-law is passed.

If, before giving approval, the Minister requires that the by-law be amended, it may be amended by resolution.

The Minister may make a regulation in the place of any municipality from which the Minister has not, on 30 September 2009, received a by-law in proper form for approval by the Minister. The regulation made by the Minister is deemed to be a by-law passed by the council of the municipality.

Despite any inconsistent provision, the by-law passed by the council of the municipality or the regulation made by the Minister comes into force on the date a notice to that effect is published by the Minister in the Gazette officielle du Québec.

2008, c. 18, s. 82; 2009, c. 26, s. 65; 2017, c. 13, s. 174.

244.70. If the Government amends the regulation made under paragraph 13 of section 262 after the by-law comes into force, the local municipality must pass a by-law to amend the by-law in force as required to bring it into conformity with the government regulation and send a copy of the amending by-law to the Minister before the expiry of the time limit determined by the Government.

Section 244.69 applies, with the necessary modifications, to the amending by-law.

2008, c. 18, s. 82; 2009, c. 26, s. 66.

244.71. As a mandatary of the municipality, a telephone service provider to which the by-law applies is bound to collect the tax and, after subtracting the sum it keeps for administrative costs, remit the proceeds to the Minister of Revenue, all on the terms and conditions prescribed in a regulation made under paragraph 14 of section 262.

2008, c. 18, s. 82.

244.71.1. The Minister of Revenue is responsible for collecting and recovering the tax from a telephone service provider on behalf of a local municipality.

To that end, the Tax Administration Act (chapter A-6.002) and the other laws of Québec, as well as their regulations, apply, with the necessary modifications, to section 244.71, to a municipal by-law passed under section 244.68 or the fourth paragraph of section 244.69 and to a regulation referred to in subparagraph 14 of the first paragraph of section 262, as if that section, those by-laws and that regulation were fiscal laws within the meaning of the Tax Administration Act.

In addition, the tax is deemed to be a duty provided for by a fiscal law for the purpose of the Government’s exercise of its regulatory power to grant exemptions under section 96 of the Tax Administration Act.

The Minister of Revenue is responsible for the administration of this section.

2009, c. 26, s. 67; 2010, c. 31, s. 175.

244.72. The Minister of Revenue, after subtracting the sum the Minister of Revenue keeps for administrative costs, shall remit the proceeds of the tax to the body designated by the Minister of Municipal Affairs, Regions and Land Occupancy under section 244.73, all on the terms and conditions prescribed in a regulation made under paragraph 15 of section 262.

2008, c. 18, s. 82; 2009, c. 26, s. 109.

244.73. The Minister shall designate a body to be responsible for receiving the proceeds of the tax and managing them in accordance with section 244.74.

The body must

(1)  be a non-profit body constituted under Part III of the Companies Act (chapter C-38);

(2)  be managed by a board of directors that makes decisions relating to the management of the proceeds of the tax by unanimous vote and is composed of an equal number of representatives from the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM) and Ville de Montréal.

The body must also allow a representative designated by the Minister to attend meetings of the board of directors at any time as an observer.

2008, c. 18, s. 82.

244.74. The body must deposit the proceeds of the tax it receives in an account opened for that purpose at a financial institution.

Subject to the third paragraph, the body must, under the rules it sets, apportion the sums contained in the account among the local municipalities for the purpose of financing 9-1-1 emergency centres.

The body must contribute, out of those sums and in the amount determined annually by the Minister of Public Security after consulting with the Minister of Municipal Affairs, Regions and Land Occupancy, the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM) and Ville de Montréal, to financing the costs related to verifying that a 9-1-1 emergency centre meets the condition prescribed in subparagraph 1 of the first paragraph of section 52.7 of the Civil Protection Act (chapter S-2.3), whether the verification is carried out by the Minister of Public Security or by a body it designates for that purpose. It may also use up to 3% of those sums annually to pay its administrative costs and other miscellaneous expenses related to the services rendered by the 9-1-1 emergency centres.

Not later than 30 April each year, the body must send the Minister its financial statements for the preceding fiscal year, together with a report on its activities setting out, among other things, how the sums were apportioned among the municipalities

The Minister may require that any other document or information the Minister specifies be sent at the same time.

2008, c. 18, s. 82; 2010, c. 18, s. 81.

DIVISION IV PAYMENT AND REFUND OF TAXES

245. Where the effect of an alteration to the property 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 property 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, school service centre or school board or, as the case may be, the municipality, school service centre or school 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. Except in the last case, for the purpose of determining the debtor of the supplement or the creditor of the overpayment, the entry on the roll shall be considered, as the case may be, on the date on which the demand for payment of the supplement is sent or the date on which the refund is paid.

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 Division IV.3, of Division IV.4 or of Division IV.5 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 property assessment roll, the said paragraphs, adapted as required, also apply in respect of any tax other than the property tax or municipal compensation the collection or computation of which is based on that entry. In the case of a tax or a compensation referred to in this paragraph, however, the debtor of the supplement or the creditor of the overpayment is the person who was the debtor of the tax or the compensation payable for the period for which the amount paid proves, after the alteration, to have been an insufficient or an excess amount, as the case may be.

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 property 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; 1999, c. 31, s. 8; 1999, c. 40, a. 133; 2004, c. 20, s. 179; 2020, c. 1, s. 275.

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 in the manner prescribed by the Education Act (chapter I-13.3) for the payment of school taxes.

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; 2006, c. 54, s. 6.

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 in the manner prescribed by the Education Act (chapter I-13.3) for the payment of school taxes.

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; 2006, c. 54, s. 7.

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 service centre or school board, it must be paid in the manner prescribed by the Education Act (chapter I-13.3) for the payment of school taxes;

(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; 2006, c. 54, s. 8; 2020, c. 1, s. 310.

250.1. The local municipality may order that a penalty be added to the amount of exigible municipal taxes.

The penalty shall not exceed 0.5% of the outstanding principal for every whole month of tardiness, up to 5% per year. For the purposes of this paragraph, tardiness begins on the day on which the tax becomes payable or on which the order is made, whichever occurs later.

1988, c. 76, s. 69; 1989, c. 68, s. 4; 1991, c. 32, s. 134; 2008, c. 18, s. 83.

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 property 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 a given amount, the taxes may be paid, at the option of the debtor, in a single payment or in two equal instalments. The given amount is that fixed by regulation under paragraph 4 of section 263 or the lower amount fixed by by-law of the council of the local municipality or municipal body responsible for assessment by which the taxes are collected. The council may, by by-law, determine that a debtor may pay in a greater number of instalments; the by-law shall set the latest date on which each instalment after the first must be paid, the proportion of the account that must be paid in each instalment, without, however, exceeding 50% in the case of the first instalment, and any other detail applicable to that payment option, including the application of a rate of interest on all instalments after the first.

The latest date on which a single payment or first instalment of municipal property taxes may be paid is the thirtieth day following the sending of the account; where the taxes may be paid in two instalments, the latest date on which the second instalment may be paid is the ninetieth day following the last day on which the first instalment may be paid. 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 property 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.

The council may also, by by-law, provide for a time limit later than that applicable under the first or second paragraph, in respect of any payment of the municipal property taxes imposed on a unit of assessment including an agricultural operation that is registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and, where applicable, of any payment of the other taxes or compensations referred to in the fourth paragraph that are payable by the debtor of the property taxes imposed on that unit.

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; 1999, c. 40, s. 133; 2004, c. 20, s. 180; 2009, c. 26, s. 68; 2020, c. 7, s. 40.

252.1. Notwithstanding any inconsistent provision of a general law or special Act, no person required to pay a tax imposed on the basis of an entry on the property assessment roll or roll of rental values, or 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; 1999, c. 40, s. 133; 2008, c. 18, s. 84.

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.

253.0.1. If a demand for payment of a tax or compensation, including a supplement, mentions a credit granted in consideration of an amount to be paid to the municipality on behalf of the debtor under Division VII.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), the municipality may, if the Minister of Agriculture, Fisheries and Food refuses to pay that amount, require the debtor to pay it.

A demand under the first paragraph for payment of the amount of the credit is treated as a demand for payment of a tax supplement. However, despite Division VII.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation, no credit is to be mentioned in the demand.

2006, c. 60, s. 96; 2020, c. 7, s. 28.

253.0.2. If a refund must be paid by the municipality in the case of a tax or compensation for which a credit referred to in section 253.0.1 was granted, the amount of the refund is apportioned to take into account the respective overpayments of the debtor and the Minister of Agriculture, Fisheries and Food.

The part paid by the debtor is refunded subject to the rules set out in this division. The part paid by the Minister is refunded as agreed by the Minister and the municipality or, failing agreement, as prescribed by the Minister.

2006, c. 60, s. 96.

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 property 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.

The resolution may also specify that the averaging applies only to the units of assessment belonging to

(1)  the group described in section 244.31; or

(2)  the group comprised of all the units of assessment not included in the group referred to in subparagraph 1.

For the purposes of the fourth paragraph,

(1)  an immovable described in paragraph 13, 14, 15, 16 or 17 of section 204 is deemed to belong to the group described in subparagraph 2 of that paragraph; and

(2)  if a unit belongs to both groups, the averaging applies only to the part of the value of the unit that can be attributed to any category of the group referred to in the resolution.

1988, c. 76, s. 78; 1991, c. 32, s. 138; 1998, c. 43, s. 8; 1999, c. 40, s. 133; 2017, c. 13, s. 175.

253.28. Subject to the power provided for in the fourth paragraph of section 253.27, every unit of assessment or business establishment 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 establishment on the roll concerned results from the combination of several whole units or establishments entered on the preceding roll, the sum of the taxable value of each such unit or establishment is considered to be the taxable value, entered on the preceding roll, of the unit or establishment resulting from the combination.

1988, c. 76, s. 78; 1991, c. 32, s. 139; 1994, c. 30, s. 76; 1999, c. 40, s. 133; 2017, c. 13, s. 176.

253.29. A unit of assessment or business establishment entered on the roll concerned on the date the roll comes into force is not eligible for averaging if the unit or establishment results from the division of a unit or establishment entered on the preceding roll the preceding day.

1988, c. 76, s. 78; 1991, c. 32, s. 140; 1999, c. 40, s. 133.

253.30. The averaging of the variation in the taxable value of the eligible unit of assessment or business establishment 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 establishment 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; 1999, c. 40, s. 133.

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 is deemed to be an alteration subject to the second paragraph of this section, if no corresponding alteration was made to the preceding roll.

Subject to the third and fourth paragraphs, 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)  by a new adjusted value for the fiscal year concerned corresponding to the product obtained by multiplying the adjusted value for that fiscal year as established prior to the alteration by the difference between 100% and the percentage loss of taxable value resulting from the alteration.

Where the alteration referred to in the second paragraph is a combining of several whole units of assessment or business establishments and an adjusted value was established in accordance with section 253.30 or this section for at least one of the units or establishments, the adjusted value of the unit or establishment resulting from the combining is,

(1)  if an adjusted value was established for each unit or establishment that was combined, the sum of the adjusted values; and,

(2)  if an adjusted value was not established for each unit or establishment that was combined, the sum of the taxable value of each unit or establishment for which no adjusted value was established and the adjusted value of each unit or establishment for which an adjusted value was established.

However, if the taxable value of the unit or establishment resulting from the combining is different from the sum of the taxable values of the units or establishments that were combined, as those values were entered on the roll concerned immediately before the alteration took effect, the adjusted value of the unit or establishment resulting from the combining that is established under the third paragraph is deemed, for the purposes of the second paragraph, to be an adjusted value established prior to 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 business establishment shall cease at the date on which an alteration referred to in the second paragraph which strikes off the unit or establishment, divides it or adds to it a part of another takes effect. However, averaging shall not cease with regard to a unit of assessment or business establishment to which has been added part of another, or from which that part has been taken, unless the value of a part exceeds 10% of the value of the unit or establishment 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.

The averaging of the variation in the taxable value resulting from a decrease in the value of the unit of assessment or business establishment ceases where, through the taking of effect of an alteration to the roll referred to in subparagraph 1 of the second paragraph whose object is to reflect the increase in value resulting from work performed on a building already comprised in the unit, the adjusted value is replaced by a new adjusted value that is equal to or greater than the taxable value entered on the roll in force on the day preceding the coming into force of the roll concerned.

Where an alteration to the roll of rental values, referred to in the second paragraph, is a change of occupant of the business establishment, the averaging of the variation in the taxable value of the business establishment shall cease when the alteration takes effect.

1988, c. 76, s. 78; 1991, c. 32, s. 142; 1994, c. 30, s. 77; 1999, c. 31, s. 9; 1999, c. 40, s. 133; 2009, c. 26, s. 69; 2022, c. 3, s. 18.

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.

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; 2011, c. 21, s. 229.

253.34. Sections 253.27 to 253.31 apply to any unit of assessment or business establishment 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 establishment, 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 establishment 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 establishment 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; 1999, c. 40, s. 133.

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 also apply, with the necessary modifications, in respect of school taxes, where required under Division VII of Chapter V of the Education Act (chapter I-13.3).

1988, c. 76, s. 78; 1991, c. 32, s. 146; 2006, c. 54, s. 9; 2018, c. 5, s. 79.

DIVISION IV.4 ABATEMENT OR SURCHARGE APPLICABLE TO CERTAIN PROPERTY TAXES

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 9; 1999, c. 40, s. 133.

§ 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 property 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 property 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 property assessment roll of the municipality.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 11; 1999, c. 40, s. 133.

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 property tax;

(2)  any other property tax imposed, on the basis of taxable value, on every taxable unit of assessment on the roll;

(3)  (subparagraph repealed).

The municipality shall not fix a percentage lower than the sum obtained by adding 5% 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.

The municipality may, in the by-law, specify that the abatement applies only to the units of assessment belonging to

(1)  the group described in section 244.31; or

(2)  the group comprised of all the units of assessment not included in the group referred to in subparagraph 1.

For the purposes of the fourth paragraph, if a unit belongs to both groups, the abatement shall apply only to the part of the tax associated with any category of the group referred to in the by-law.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 12; 1999, c. 40, s. 133; 2000, c. 19, s. 30; 2004, c. 20, s. 181; 2017, c. 13, s. 177.

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.

1994, c. 30, s. 78; 1995, c. 7, s. 5; 1998, c. 43, s. 13; 2004, c. 20, s. 182.

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.

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; 2011, c. 21, s. 229.

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 third 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 third 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 third 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 third 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 the second, third or fourth paragraph 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 projected aggregate taxation rate being replaced by the effective aggregate taxation rate, those expressions having the meanings given them in Division III of Chapter XVIII.1, 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 third 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 second, third or fourth paragraph 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; 1999, c. 31, s. 10; 2006, c. 31, s. 92; 2013, c. 23, s. 114.

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)  (subparagraph repealed).

The percentage fixed by the municipality shall not be less than 10%.

1998, c. 43, s. 14; 2004, c. 20, s. 183.

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. It may, in particular, specify that the surcharge applies only to the units of assessment belonging to

(1)  the group described in section 244.31; or

(2)  the group comprised of all the units of assessment not included in the group referred to in subparagraph 1.

For the purposes of the second paragraph, if a unit belongs to both groups, the surcharge applies only to the part of the tax associated with any category of the group referred to in the by-law.

1998, c. 43, s. 14; 2017, c. 13, s. 178.

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)  (subparagraph repealed).

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 244.64.1, 244.64.9, 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; 2004, c. 20, s. 184; 2017, c. 13, s. 179; 2018, c. 8, s. 186.

253.54.1. Where the municipality avails itself of the power under section 244.29, it may designate the general property tax, under the second paragraph of section 253.54, only in respect of the rate specific to the category of non-residential immovables provided for in section 244.33 or of the basic rate provided for in section 244.38, and only if the rate may, under the second paragraph of this section, be the subject of the designation.

The rate specific to the category of non-residential immovables may be the subject of the designation on the assumption that no rate specific to the category of industrial immovables provided for in section 244.34 exists. The basic rate may be the subject of the designation on the assumption that no rate specific to the category of immovables consisting of six or more dwellings provided for in section 244.35, no rate specific to the category of forest immovables provided for in section 244.36.0.1 and no rate specific to the category of agricultural immovables provided for in section 244.36.1 exists.

If both rates may be the subject of the designation, the designation is presumed to apply to both rates. However, the municipality may specify which of the two rates is the subject of an exclusive designation.

If the municipality makes the designation, the tax referred to in the third and fourth paragraphs of section 253.54 is the general property tax as it applies separately to the units of assessment belonging, as the case may be, to the category of non-residential immovables or to the residual category provided for in section 244.37.

2000, c. 54, s. 83; 2006, c. 31, s. 93; 2020, c. 7, s. 29.

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;

(4)  a unit changes classes, retroactively to the date of the coming into force of the roll, where the re-application of section 253.56 as provided in the third paragraph gives rise to the change.

Where an alteration is made under any of paragraphs 1, 2, 4, 5 and 16 of section 174 after the date of the coming into force of the roll, and the effect of the alteration is to alter retroactively to that day the taxable value of a unit, section 253.56 shall be re-applied taking the new value into account. For the purposes of the re-application, the corresponding alteration made to the preceding roll shall also be taken into account. Any alteration made under section 182 that the assessor should have made under any of the paragraphs mentioned above shall be considered to be an alteration referred to in that paragraph.

1998, c. 43, s. 15; 1999, c. 31, s. 11.

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.

If the unit changes classes, the resulting change in the applicable rate is taken into consideration in the same manner as the alteration to the taxable value referred to in the third paragraph of section 253.58 in calculating the amount of the tax supplement to be paid or of tax to be refunded as a result of the alteration.

If, following the application of sections 253.54 and 253.54.1, the tax referred to in the first paragraph is the general property tax as it applies separately to the units of assessment belonging to the residual category provided for in section 244.37, the rate applicable to the median class is the basic rate provided for in section 244.38.

If, following the application of sections 253.54 and 253.54.1, the tax referred to in the first paragraph is the general property tax as it applies separately to the units of assessment belonging to the category of non-residential immovables provided for in section 244.33, the rates provided for in the first paragraph must be fixed such that the revenues derived from the combined application of all or part of those rates

(1)  are not less than the product obtained by multiplying the taxable non-residential property assessment of the municipality by the basic rate provided for in section 244.38 ;

(2)  are not greater than the result obtained by consecutively performing the operations described in subparagraphs 1 and 2 of the third paragraph of section 244.39 if the municipality does not impose the business tax for the same fiscal year or, in the opposite case, in subparagraphs 1 to 3 of that paragraph.

The fourth paragraph of section 244.39 and section 244.40 apply, with the necessary modifications, for the purposes of establishing the minimum and maximum revenues under the fifth paragraph.

1998, c. 43, s. 15; 1999, c. 31, s. 12; 2000, c. 54, s. 84; 2001, c. 25, s. 132; 2006, c. 31, s. 94.

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.

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; 2011, c. 21, s. 229.

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. 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; 2004, c. 20, s. 185.

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, subject to sections 255.1 and 255.2.

It shall also pay to a local municipality an amount of money in respect of each business establishment 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; 1999, c. 40, s. 133; 2004, c. 20, s. 186.

254.1. The amount referred to in section 254, in respect of an immovable referred to in the first paragraph of section 255 whose owner is the Société québécoise des infrastructures or a person mentioned in paragraph 2.1 of section 204 or in respect of a business establishment whose occupant is such a person, may not be paid unless the local municipality has sent a statement specifying the total amount of municipal taxes that would be payable in respect of the immovable, if it was taxable, to the person required to pay that amount.

The amount referred to in section 254, in respect of another immovable referred to in section 255, may not be paid unless the local municipality has produced a demand for payment on the form supplied by the person required to pay that amount and within the time limit prescribed by the regulation made under subparagraph g of subparagraph 2 of the first paragraph of section 262.

The amount referred to in the second paragraph may be modified only in the case of an alteration to the roll made under paragraph 1 of section 174, paragraph 1 of section 174.2 or section 182. In such a case, the forwarding, required under subparagraph 3 of the second paragraph of section 179, of a copy of the certificate of alteration concerning the immovable constitutes, in respect of the immovable, an application for alteration.

1982, c. 63, s. 218; 1985, c. 27, s. 103; 1991, c. 32, s. 160; 2007, c. 10, s. 24; 2013, c. 23, s. 115; 2013, c. 30, s. 6; 2021, c. 31, s. 117.

255. Subject to subparagraph 1 of the second paragraph and to the fifth paragraph, the amount payable under the first paragraph of section 254 for an immovable whose owner is a person mentioned in paragraph 1 or 2.1 of section 204 is equal to the amount of the municipal property taxes that would be exigible for that immovable if it were taxable. The amount payable under the second paragraph of section 254 for a business establishment whose occupant is such a person is equal to the business tax that would be exigible for that business establishment if it were taxable.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is the Société québécoise des infrastructures and that is used or intended to be used by a person mentioned in subparagraph a of paragraph 14 of section 204;

(2)  an immovable whose owner is a person mentioned in subparagraph a of paragraph 14 of section 204;

(3)  an immovable whose owner is a person mentioned in subparagraph b or c of paragraph 14 of section 204 and that is used for the purposes mentioned in the subparagraph;

(4)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution, subject to the fourth paragraph.

(5)  an immovable whose owner is a religious institution and

(a)  that a person referred to in subparagraph 2 uses for one of the person’s ordinary activities;

(b)  that a person referred to in subparagraph 3 uses for purposes mentioned in that subparagraph; or

(c)  that a person referred to in subparagraph 4 uses for purposes specific to an institution mentioned in that subparagraph, other than preschool, elementary or secondary education.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 80% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a university institution within the meaning of the University Investments Act (chapter I-17), the Conservatoire de musique et d’art dramatique du Québec, 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), a general and vocational college or a private educational institution accredited for purposes of subsidies under the Act respecting private education with respect to college-level general and vocational instructional services;

(2)  an immovable whose owner is a religious institution and that is used by an institution or college referred to in paragraph 1 or the Conservatoire de musique et d’art dramatique du Québec for its normal activities.

The amount payable under the first paragraph of section 254 for each of the following immovables is equal to the product obtained by multiplying the non-taxable value of the immovable by 25% of the aggregate taxation rate of the local municipality:

(1)  an immovable whose owner is a school service centre or school board;

(2)  an immovable whose owner is a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(3)  an immovable whose owner is a private educational institution accredited for purposes of subsidies under the Act respecting private education and that is at the disposal of that institution, when the owner is competent in matters of preschool, elementary or secondary education;

(4)  an immovable whose owner is an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales, when the owner is competent in matters of preschool, elementary or secondary education;

(5)  an immovable whose owner is a religious institution and that is used by a school service centre, a school board, a legal person referred to in paragraph 2 or an institution referred to in paragraph 3 or 4, for the purposes of preschool, elementary or secondary education.

In the case of an immovable whose owner is the Société québécoise des infrastructures and of which ownership was transferred to the Société, by a person mentioned in section 204, under section 43 of the Public Infrastructure Act (chapter I-8.3) to make possible the carrying out of a project referred to in that section, the amount payable under the first paragraph of section 254 for the immovable, including any building built on the immovable during the project, is, while the project is being carried out, equal to the amount that would have been determined if that person were still the owner. In such a case, the paragraph of this section that mentions that person continues to apply to the immovable.

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; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2004, c. 20, s. 187; 2005, c. 28, s. 115; 1994, c. 2, s. 77; 2006, c. 26, s. 13; 2011, c. 16, s. 187; 2013, c. 23, s. 116; 2020, c. 1, ss. 309 and 310.

See the Regulation respecting compensations in lieu of taxes (chapter F-2.1, r. 2).

255.1. When a unit of assessment includes both an immovable referred to in section 255 and another that is not referred to in that section, the roll must, in accordance with section 61, contain the information required to calculate, on the basis of the part of the non-taxable value of the unit that corresponds to the non-taxable value of the immovable referred to in section 255, the amount to be paid under the first paragraph of section 254.

2004, c. 20, s. 187; 2006, c. 60, s. 97.

255.2. When an immovable referred to in a provision under section 255 belongs to several owners, not all of whom are persons referred to in that provision, section 255.1 applies as if the immovable consisted only of that part that relates to the owner or owners referred to in that provision.

The provisions of section 255 under which the amount provided for in the first paragraph of section 254 is computed in the same way make up a group. The first paragraph does not apply if all the owners of the immovable are referred to in provisions that are part of a same group. If several of the owners but not all of them are referred to in provisions that are part of a same group, the parts of the immovable attributable to them are grouped together and constitute the part referred to in the first paragraph.

2004, c. 20, s. 187; 2006, c. 60, s. 98.

256. The immovables or business establishments 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.

For the purpose of calculating the amount payable under section 254 for a fiscal year in respect of an immovable referred to in any of those paragraphs, the aggregate taxation rate established for the preceding fiscal year under Division III of Chapter XVIII.1 or established according to the calculation rules prescribed by a regulation referred to in the first paragraph, if those rules are prescribed, and the non-taxable value of the immovable for the preceding fiscal year are used.

The rules for establishing the amount of money paid by the Government in respect of an immovable or business establishment contemplated in the first paragraph of section 255 whose owner or occupant is the State may be amended by the regulation referred to in the first paragraph.

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; 1999, c. 40, s. 133; 2006, c. 31, s. 95; 2021, c. 31, s. 118.

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 property taxes and the tax paid in respect of a business establishment 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 property 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. For the purposes of this paragraph, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment that includes the immovable is entered on the roll.

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; 1999, c. 40, s. 133; 2004, c. 20, s. 188.

258. Sections 254 to 257 do not apply in respect of an immovable for which a lessee or occupant must pay property taxes in accordance with section 208.

Sections 254 to 257 also do not apply in respect of an immovable whose lessee or occupant is exempted from such payment under section 210, if an amount must be paid in respect of the immovable under the second paragraph of that section. However, where the amount does not stand in lieu of a tax, compensation or tariff referred to in the last sentence of the first paragraph of section 257, the payment provided for in that sentence must be made.

1979, c. 72, s. 258; 1980, c. 34, s. 47; 1999, c. 40, s. 133; 2002, c. 37, s. 236.

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, by regulation, establish an equalization scheme, the object of which is the payment of a sum to a local municipality where the standardized property value per inhabitant, the average value of the dwellings or any other measure of value is, in all or some respects, lower than the median of those values for the local municipalities subject to this Act.

The regulation sets, among other things, the eligibility rules for the scheme, the rules for determining the sum to which a municipality is entitled, which may vary from one municipality or category of municipality mentioned or defined in the regulation to another, and the rules governing how the sums are to be paid.

1979, c. 72, s. 261; 1988, c. 76, s. 80; 1991, c. 32, s. 151; 1999, c. 40, s. 133; 2000, c. 27, s. 9; 2001, c. 25, s. 133; 2008, c. 18, s. 85.

CHAPTER XVIII.1 AGGREGATE TAXATION DATA

1991, c. 32, s. 152; 1999, c. 40, s. 133; 2006, c. 31, s. 96.

DIVISION I STANDARDIZED PROPERTY VALUE

1991, c. 32, s. 152; 1999, c. 40, s. 133.

261.1. The standardized property 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 in respect of which a sum in lieu of municipal property taxes must be paid under the second paragraph of section 210;

(3.1)  that part of the standardized non-taxable values of the immovables in respect of which a sum must be paid under an assistance program of the Government or of any of its ministers or bodies;

(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 property taxes must be paid;

(6)  (paragraph repealed);

(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 fixed in their respect by the Minister for the fiscal year prior to that for which the standardized property value is computed;

(8)  the value resulting from the capitalization, on the basis of the standardized projected aggregate taxation rate for the fiscal year prior to that for which the standardized property value is computed, of the revenues of the municipality under section 222 for such prior fiscal year.

1991, c. 32, s. 152; 1999, c. 40, s. 133; 2000, c. 54, s. 85; 2002, c. 37, s. 237; 2006, c. 31, s. 97; 2011, c. 21, s. 230; 2020, c. 7, s. 30.

The multiplier "80%" specified in second and third paragraphs is replaced by

"100%" for the fiscal years 2023 to 2025.

The multiplier "25%" specified in fourth paragraph is replaced by

"82%" for the fiscal years 2023 to 2025.

(2021) 153 G.O. 1, 754

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 property 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; 1999, c. 40, s. 133.

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 property taxes for the last fiscal year for which full payment has been made, in relation to the total amount of property 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; 1999, c. 40, s. 133.

261.3.1. For the purposes of paragraph 7 of section 261.1, the Minister shall fix, for each fiscal year, the percentage corresponding to the part of the non-taxable values of the immovables referred to in the second, third or fourth paragraph of section 255 that is taken into account for the purposes of establishing the standardized property value.

The Minister may fix different percentages according to the categories of immovables the Minister determines.

Every percentage fixed by the Minister shall take into account the total amount of sums paid by the Government for the fiscal year in respect of the immovables concerned, under both section 254 and any program instituted by the Government or by a government department or body for the purpose of increasing the compensation standing in lieu of taxes paid to the municipalities. The percentage fixed by the Minister may not be greater than 100%.

The Minister shall give notice in the Gazette officielle du Québec of any percentage the Minister fixes.

2000, c. 54, s. 86; 2021, c. 31, s. 119.

261.4. For the purposes of paragraph 8 of section 261.1, the standardized projected aggregate taxation rate is the rate established by the municipality under Division III for the fiscal year preceding the fiscal year for which the standardized property value is calculated.

1991, c. 32, s. 152; 1999, c. 40, s. 133; 2006, c. 31, s. 98.

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 property value;

(2)  the values obtained by multiplying by 0.48 the total of the values, within the meaning of paragraphs 1 to 6 of section 261.1, of the units of assessment belonging to the group described in section 244.31 and in respect of which property taxes must be paid or sums in lieu of such taxes may be paid.

However, for the purposes of subparagraph 2 of the first paragraph, in the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration the value set out in the applicable paragraph of section 261.1, the following values must be taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

In addition, for the purposes of subparagraph 2 of the first paragraph, if the unit of assessment belonging to the group provided for in section 244.31 referred to in section 244.36.0.1 or 244.36.1, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the second paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

1991, c. 32, s. 152; 1993, c. 68, s. 101; 1994, c. 30, s. 80; 1996, c. 67, s. 56; 1999, c. 40, s. 133; 2000, c. 54, s. 87; 2000, c. 56, s. 155; 2005, c. 28, s. 116; 2006, c. 31, s. 99; 2011, c. 33, s. 31; 2011, c. 33, s. 23; 2020, c. 7, s. 31.

The fiscal potential of each related municipality of the urban agglomeration of Montréal, for the purpose of apportioning the urban agglomeration expenditures of Ville de Montréal, is established in accordance with this section, in particular, the replacement of the coefficient "0.48" by "2.68". (See M.O. 2021, 2021-11-30, (2021) 153 G.0. 2, 5109).

DIVISION III AGGREGATE TAXATION RATE

2006, c. 31, s. 100.

§ 1 . — Concepts

2006, c. 31, s. 100.

261.5.1. The aggregate taxation rate of a local municipality for a fiscal year is the quotient obtained by dividing the total amount of the revenues for the fiscal year, taken into consideration in accordance with subdivision 2, by the total amount of the values used to calculate the local municipality’s property taxes for the fiscal year, taken into consideration in accordance with subdivision 3.

The quotient resulting from the division under the first paragraph is expressed as a six decimal number, rounded up if the seventh decimal is greater than 4.

For the purposes of this division, “current fiscal year” means the fiscal year for which the aggregate taxation rate is established.

2006, c. 31, s. 100.

261.5.2. The aggregate taxation rate is the projected rate or the effective rate, as provided for in subdivisions 4 and 5, depending on the source of the data used for the purposes of the division under section 261.5.1.

The projected aggregate taxation rate or the effective aggregate taxation rate may be standardized, as provided for in subdivision 6.

2006, c. 31, s. 100.

§ 2 . — Revenues taken into consideration

2006, c. 31, s. 100.

261.5.3. For the purpose of establishing the aggregate taxation rate, the revenues of the municipality taken into consideration are those for the current fiscal year deriving from

(1)  municipal property taxes; and

(2)  taxes other than property taxes, compensations and modes of tariffing that the municipality imposes on the owner, lessee or occupant of an immovable.

The first paragraph applies subject to sections 261.5.4 to 261.5.8.

2006, c. 31, s. 100.

261.5.4. The part of the revenues referred to in section 261.5.3 that is granted as a credit is not taken into consideration, except if the credit is

(1)  a discount granted for an early payment;

(2)  a credit granted under section 92.1 of the Municipal Powers Act (chapter C-47.1); or

(3)  a credit granted in anticipation of payment to a municipality by a minister of an amount payable on behalf of a debtor of a tax, compensation or mode of tariffing.

2006, c. 31, s. 100.

261.5.5. Revenues deriving from the following sources are not taken into consideration:

(1)  the business tax or the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1);

(2)  any property tax payable under the first paragraph of section 208;

(3)  any tax other than a property tax, any compensation and any mode of tariffing payable under the first paragraph of section 257;

(4)  any tax other than a property tax, any compensation and any mode of tariffing payable for the supply of a municipal service in respect of an immovable belonging to the Crown in right of Canada or one of its mandataries; and

(5)  a compensation payable under section 205.

2006, c. 31, s. 100.

261.5.6. If a significant alteration, within the meaning of the second paragraph, is made to the property assessment roll retroactively to a date included in a fiscal year preceding the current fiscal year, if that alteration results in a supplement to be paid or an overpayment to be refunded in respect of an amount of a tax, compensation or mode of tariffing referred to in section 261.5.3 and imposed for that preceding fiscal year, and if that supplement or overpayment has an effect on the revenues of the municipality for the current fiscal year, that effect is not taken into consideration for the purpose of establishing the aggregate taxation rate for the current fiscal year.

An alteration which raises or lowers the taxable value of a unit of assessment is considered significant if it has the effect of raising or lowering the total of the taxable values entered on the property assessment roll by more than 1%. For the purposes of this paragraph, that total is the one entered in the summary of the roll produced during the last half of the fiscal year preceding the current fiscal year in accordance with the regulation made under paragraph 1 of section 263.

2006, c. 31, s. 100.

261.5.6.1. From the first day of the fiscal year in which the expenditures incurred by a central municipality in the exercise of an urban agglomeration power are financed by aliquot shares paid by the related municipalities of the urban agglomeration, no revenue of the central municipality for the current fiscal year may give rise to an urban agglomeration aggregate taxation rate for that current fiscal year.

2007, c. 33, s. 11.

261.5.7. If, with respect to the category of non-residential immovables provided for in section 244.33, the municipality has fixed a specific general property taxation rate under section 244.29 that is greater than the basic rate provided for in section 244.38, a part of the revenues from that tax and from any special tax provided for in section 487.1 or 487.2 of the Cities and Towns Act (chapter C-19) or article 979.1 or 979.2 of the Municipal Code of Québec (chapter C-27.1) is not taken into consideration, as provided for in the second paragraph.

The part not taken into consideration is the difference obtained by subtracting the amount under subparagraph 2 from the amount under subparagraph 1:

(1)  the amount of the revenues deriving from the imposition of the tax on the units of assessment belonging to the category of non-residential immovables or the category of industrial immovables provided for in section 244.34;

(2)  the amount of the revenues that would derive from the imposition of the tax on the units of assessment referred to in subparagraph 1 if the basic rate were applied.

2006, c. 31, s. 100.

261.5.8. If part of the revenues deriving from the general property tax or any special tax referred to in section 261.5.7 for the current fiscal year derives from the imposition of that tax for a preceding fiscal year, the rates used for the purposes of that section in respect of that part of the revenues are the rates fixed for the current fiscal year rather than the preceding fiscal year.

However, if, for the current fiscal year, the municipality has not fixed a rate specific to the category of non-residential immovables that is greater than the basic rate even though it did so for the preceding fiscal year, section 261.5.7 applies only in respect of the part of the revenues deriving from the imposition of the tax for the preceding fiscal year and, for that purpose, the rates fixed for that year are used.

2006, c. 31, s. 100.

§ 3 . — Values taken into consideration

2006, c. 31, s. 100.

261.5.9. For the purpose of establishing the aggregate taxation rate, the taxable values entered on the property assessment roll of the municipality for the current fiscal year are taken into consideration.

The first paragraph applies subject to section 261.5.10.

2006, c. 31, s. 100.

261.5.10. If the municipality, in respect of its property assessment roll, applies the measure for averaging the variation in taxable values provided for in Division IV.3 of Chapter XVIII, the adjusted values are taken into consideration rather than the taxable values entered on the roll in the case of the eligible taxable units of assessment.

The first paragraph applies for the purpose of establishing the aggregate taxation rate

(1)  for either of the first two fiscal years for which the roll applies, subject to subparagraph 2; or

(2)  for the first fiscal year for which the roll applies, if that fiscal year is referred to in the second paragraph of section 72.

2006, c. 31, s. 100.

§ 4 . — Projected aggregate taxation rate

2006, c. 31, s. 100.

261.5.11. The projected aggregate taxation rate for the current fiscal year is the rate established using

(1)  the revenues provided for in the budget adopted for the fiscal year, in the case of the revenues referred to in subdivision 2; and

(2)  the total of the values used to calculate the revenues, provided for in the budget adopted for the fiscal year, that must derive from the general property tax, taking into account, if applicable, the provisions of Division IV.3 of Chapter XVIII, in the case of the values referred to in subdivision 3.

2006, c. 31, s. 100.

§ 5 . — Effective aggregate taxation rate

2006, c. 31, s. 100.

261.5.12. The effective aggregate taxation rate for the current fiscal year is the rate established using

(1)  the revenues recorded in the financial report for that fiscal year, in the case of the revenues referred to in subdivision 2; and

(2)  the average of the totals of the values entered on the property assessment roll at the beginning and at the end of the fiscal year, in the case of the values referred to in subdivision 3, subject to sections 261.5.13 and 261.5.14.

The decimal part of the quotient obtained as a result of the division carried out to establish the average is dropped and the integer is increased by 1.

2006, c. 31, s. 100.

261.5.13. In the case of a unit of assessment, if the taxable value entered on the property assessment roll is replaced by an adjusted value, the adjusted value of the unit as it existed at the beginning and at the end of the fiscal year is used to calculate the average under subparagraph 2 of the first paragraph of section 261.5.12.

2006, c. 31, s. 100.

261.5.14. For the purpose of determining the totals of the entered or adjusted values to be averaged, the property assessment roll is used, taking into account not only any alteration made to that roll before 1 January or 31 December of the current fiscal year but also any alteration retroactive to the relevant date or any earlier date that is made, even after the end of the fiscal year, in time for the supplement that must be paid or the overpayment that must be refunded as a result of the alteration to have an effect on the revenues recorded in the financial report produced for the fiscal year.

2006, c. 31, s. 100.

§ 6 . — Standardized aggregate taxation rate

2006, c. 31, s. 100.

261.5.15. The standardized aggregate taxation rate for the current fiscal year is the rate established using as a divisor, for the purposes of the division under section 261.5.1, the product obtained by multiplying the following amounts by the comparative factor established for the fiscal year under section 264 in respect of the property assessment roll:

(1)  the total of the values referred to in paragraph 2 of section 261.5.11, in the case of the standardized projected aggregate taxation rate; and

(2)  the average of the totals of the values referred to in subparagraph 2 of the first paragraph of section 261.5.12, taking into account sections 261.5.13 and 261.5.14, in the case of the standardized effective aggregate taxation rate.

If the product obtained as a result of the multiplication under the first paragraph is a decimal number, the decimal part is dropped and the integer is increased by 1 if the first decimal digit is greater than 4.

2006, c. 31, s. 100.

DIVISION IV TAXABLE NON-RESIDENTIAL PROPERTY ASSESSMENT

2006, c. 31, s. 100.

261.5.16. The taxable non-residential property assessment of a local municipality is the total of the taxable values, entered on its property assessment roll, of the units of assessment belonging to the group provided for in section 244.31.

The first paragraph applies subject to sections 261.5.17 and 261.5.18.

2006, c. 31, s. 100.

261.5.17. In the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration its taxable value, the following values are taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

If the unit of assessment belonging to the group provided for in section 244.31 includes immovables referred to in section 244.36.0.1 or 244.36.1, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables is taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the first paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

2006, c. 31, s. 100; 2011, c. 33, s. 31; 2011, c. 33, s. 24; 2020, c. 7, s. 32.

261.5.18. If the municipality, in respect of its property assessment roll, applies the measure for averaging the variation in taxable values provided for in Division IV.3 of Chapter XVIII, the adjusted values are taken into consideration rather than the taxable values entered on the roll in the case of the eligible taxable units of assessment.

The first paragraph applies for the purpose of establishing the taxable non-residential property assessment

(1)  for either of the first two fiscal years for which the roll applies, subject to subparagraph 2; or

(2)  for the first fiscal year for which the roll applies, if that fiscal year is referred to in the second paragraph of section 72.

2006, c. 31, s. 100.

261.5.19. The taxable non-residential property assessment is a projection.

For the purpose of establishing the taxable non-residential property assessment for a fiscal year, the values or parts of values taken into consideration are the values used to calculate the revenues, provided for in the budget adopted for the fiscal year, that must derive from the general property tax, taking into account, if applicable, the provisions of Division IV.3 of Chapter XVIII.

2006, c. 31, s. 100.

261.6. (Repealed).

1991, c. 32, s. 152; 1999, c. 40, s. 133; 2001, c. 68, s. 66.

261.7. (Repealed).

1991, c. 32, s. 152; 1993, c. 67, s. 120; 1996, c. 67, s. 57; 1999, c. 40, s. 133; 2001, c. 68, s. 66.

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;

(a.1)  amend the rules for establishing the amount of money paid by the Government in respect of an immovable or business establishment referred to in the first paragraph of section 255 whose owner or occupant is the State;

(b)  list the immovables or business establishments comprised in a category contemplated in section 255, or excluded therefrom;

(b.1)  (subparagraph repealed);

(c)  prescribe the rules for calculating the aggregate taxation rate of a local municipality, for the purposes of section 210 or 255, which may differ from those provided for in Division III of Chapter XVIII.1;

(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 business establishments as it may determine;

(e)  prescribe rules of payment or refunding applicable to the amount contemplated in section 210, 254 or 257;

(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;

(h)  determine the cases in which a summary of the roll, produced in accordance with the regulation made under subparagraph 1 of the first paragraph of section 263, stands in lieu of a demand for payment referred to in section 210 or 254.1;

(3)  (paragraph repealed);

(4)  (paragraph repealed);

(5)  (paragraph repealed);

(5.1)  (paragraph repealed);

(6)  (paragraph repealed);

(7)  establish the equalization scheme provided for in section 261 and set the rules provided for in the second paragraph of that section;

(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 property or rental value which, according as the value entered on the roll of a unit of assessment business establishment that is the subject of a proceeding before the Tribunal is equal to or greater or smaller than the said property 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, 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 property 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;

(11)  determine the scope of any provision of Division IV of Chapter V by listing the immovables which, in accordance with the provision, must or must not be entered on the property assessment roll;

(12)  determine the structural members of wharves or port facilities that, where they belong to a public body, are not to be entered on the roll under section 64.1;

(12.1)  (paragraph repealed);

(13)  define, for the purposes of section 244.68, “telephone service” and “client”, determine, for each telephone service, the amount of the tax referred to in that section or the rules to establish the tax, determine the date from which the tax is imposed and determine the date from which any amendment to the by-law is to take effect;

(14)  determine the terms and conditions for the collection and the remittance provided for in section 244.71, in particular the sum the telephone service provider keeps for administrative costs, and determine the provisions of the regulation the contravention of which is punishable by a fine, and the amount of the fine;

(15)  determine the terms and conditions for the remittance provided for in section 244.72, in particular the sum the Minister of Revenue keeps for administrative costs;

(16)  for the purposes of section 231.3.1, determine the terms for establishing the maximum taxable value of the land of any agricultural operation that is registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and that is included in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The making of a regulation under paragraph 14 or 15 must be recommended jointly by the Minister of Municipal Affairs, Regions and Land Occupancy and the Minister of Revenue.

A regulation concerning a matter referred to in paragraph 13 or determining the sum the telephone service provider keeps for administrative costs may only be adopted by the Government after consultation by the Minister of Municipal Affairs, Regions and Land Occupancy with the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM), Ville de Montréal and various persons or bodies the Minister considers representative of telephone service providers and 9-1-1 emergency centre operators.

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; 1999, c. 40, s. 133; 2000, c. 19, s. 31; 2000, c. 27, s. 10; 2000, c. 54, s. 88; 2001, c. 25, s. 134; 2006, c. 31, s. 101; 2008, c. 18, s. 86; 2009, c. 26, s. 70, s. 109; 2015, c. 17, s. 5; 2017, c. 17, s. 65; 2020, c. 7, ss. 33 and 40; 2021, c. 31, s. 120.

262.1. (Repealed).

1996, c. 41, s. 3; 1999, c. 90, s. 30; 2000, c. 19, s. 32.

263. The Minister may by regulation

(1)  prescribe the form and content of the property 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 information to be collected and established for the purpose of preparing the rolls and keeping them up to date, the form in which it must be sent to a person who is entitled to obtain it under the law and the information that is to accompany the rolls on their deposit; prescribe rules to favour continuity between successive rolls; require the assessor to transmit to the Minister, free of charge, the information included in the summary of the roll in the cases and according to the rules determined by the Minister; 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 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;

(2.0.1)  increase, for the purposes of sections 81 and 134, the values prescribed in respect of assessment units and business establishments, respectively;

(2.1)  (subparagraph repealed);

(3)  (subparagraph repealed);

(4)  fix the minimum amount that the total municipal property 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 property value of units of assessment that corresponds to the values entered on the property 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)  (subparagraph 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 non-taxable value of a rectory contemplated by section 231.1;

(9.1)  define, for the purposes of section 244.51, the term “local railway”, in particular by referring to a list of railways;

(9.2)  designate the ministers who or the government bodies, within the meaning of section 2 of the Financial Administration Act (chapter A-6.001), that may obtain a copy of or an extract from any property assessment roll in force or any other information contained in the geographic information system provided for by the regulation made under subparagraph 1; determine the information that may be so obtained; indicate from whom the information is obtainable and the conditions on which it may be sent; prescribe how a minister or body may use or disseminate the information;

(10)  (subparagraph repealed);

(11)  (subparagraph repealed);

(12)  determine the cases and manner in which a document referred to in the second paragraph of section 78 may be examined by a municipal body responsible for assessment other than the body that draws up the roll of the local municipality concerned by the document.

The Minister may only adopt a regulation concerning an object referred to in subparagraph 9.1 of the first paragraph after consulting with the Minister of Transport.

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; 1999, c. 40, s. 133; 2000, c. 54, s. 89; 2001, c. 25, s. 135; 2004, c. 20, s. 189; 2006, c. 31, s. 102; 2009, c. 26, s. 71; 2011, c. 33, s. 25; 2019, c. 28, s. 140; 2020, c. 7, s. 34; 2020, c. 17, s. 82.

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. It must, in such a case, determine in that by-law the modes of payment of that sum, which must include electronic payment.

A sum to be paid for a unit of assessment or a business establishment pursuant to a by-law under the first paragraph shall not exceed the sum that would, in respect of the same unit or establishment, 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 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; 2000, c. 29, s. 653; 2003, c. 19, s. 201; 2021, c. 7, s. 77.

264. For each fiscal year for which the property assessment roll applies, the assessor shall establish the median proportion of the actual property 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 property 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 service centre or 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; 1999, c. 40, s. 133; 2020, c. 1, s. 310.

265. (Repealed).

1979, c. 72, s. 265; 2005, c. 23, s. 26.

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 State and its mandataries.

1979, c. 72, s. 488; 1999, c. 40, s. 133.

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 Property 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; 1999, c. 40, s. 133.

491. Unless the context indicates otherwise, any reference in any Act or document contemplated in section 490 to an immovable entered on the assessment or valuation roll, or to an immovable without further qualification in a provision regarding property 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 immovable 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; 1999, c. 40, s. 133.

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 domain of the State, special forest reserve or model and experimental forest, is not contemplated by subparagraph b of the first paragraph of section 14 of the Property 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; 1999, c. 40, s. 133.

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 immovables 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 property under the by-laws referred to in the first paragraph.

1979, c. 72, s. 493; 1999, c. 40, s. 133.

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 service centre or school board may exercise a taxation-related 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; 2019, c. 5, s. 26; 2020, c. 1, s. 310.

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 Property 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; 1999, c. 40, s. 133.

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, with the necessary modifications

“New roll” means a property 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 Property Assessment Act (chapter E-16) or paragraph 1 of section 263 of this Act.

1983, c. 57, s. 126; 1986, c. 34, s. 23; 1999, c. 40, s. 133.

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 Property 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; 1999, c. 40, s. 133.

509. The agreements entered into under the Property Assessment Act dealing with the delegation of jurisdiction in property 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; 1999, c. 40, s. 133.

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. (Repealed).

1979, c. 72, s. 511; 1999, c. 90, s. 31.

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 Property 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 Property 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 Property Assessment Act are records of the board established under this Act.

1979, c. 72, s. 513; 1999, c. 40, s. 133.

514. Every act performed by or in respect of the Board established by the Property 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; 1999, c. 40, s. 133.

515. The revision boards established under the third paragraph of section 44 of the Property Assessment Act in existence on 21 December 1979 continue to exist for the sole purpose of hearing and deciding complaints relating to property 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; 1999, c. 40, s. 133.

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 Property Assessment Act continues to apply to a decision rendered on a complaint in respect of a property 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; 1999, c. 40, s. 133.

517. (Repealed).

1979, c. 72, s. 517; 1980, c. 34, s. 52.

518. A resolution ordering that the immovables that may be subject to the surtax on serviced vacant land be identified on the property assessment roll made for the municipal fiscal period 1980, passed and transmitted in conformity with the Property Assessment Act, is valid as if it had been passed and transmitted in conformity with this Act.

1979, c. 72, s. 518; 1999, c. 40, s. 133.

519. A decision of the Commission recognizing an immovable or an institution or body as meeting the conditions provided in subparagraph 10 of the first paragraph of section 18 of the Property 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; 1999, c. 40, s. 133.

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 Property 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; 1999, c. 40, s. 133.

521. The filing in the Land 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 Property Assessment Act, stands in lieu of the filing provided for in section 212.

1979, c. 72, s. 521; 1999, c. 40, s. 133; 2020, c. 17, s. 83.

522. Until the regulation contemplated in paragraph 1 of section 262 comes into force, the tariff established under section 82 of the Property Assessment Act remains in effect.

1979, c. 72, s. 522; 1999, c. 40, s. 133.

523. An order of the Government declaring the immovables of a foreign government exempt from property tax, made under section 19 of the Property Assessment Act, remains in effect as if made under section 210.

1979, c. 72, s. 523; 1999, c. 40, s. 133.

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 Property Assessment Act remains in effect, with the necessary modifications.

1979, c. 72, s. 525; 1999, c. 40, s. 133.

526. The regulation made under paragraph 2 of section 7 of the Property Assessment Act remains in effect as if it had been made under paragraph 1 of section 263.

1979, c. 72, s. 526; 1999, c. 40, s. 133.

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 business establishments 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 property value or the rental value entered for each unit of assessment or business establishment, 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; 1999, c. 40, s. 133.

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 Property Assessment Act may be used, with the necessary modifications, to file a complaint under this Act.

1979, c. 72, s. 528; 1999, c. 40, s. 133.

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 Property Assessment Act may be used, with the necessary modifications, for the purposes of section 225.

1979, c. 72, s. 529; 1999, c. 40, s. 133.

530. A property assessment roll or a roll of rental values made and deposited for the municipal fiscal period 1980, in conformity with the Property 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 Property 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 considered to have been made and deposited on 15 November 1979 in conformity with the Property Assessment Act, for its fiscal period 1980.

1979, c. 72, s. 530; 1999, c. 40, s. 133.

531. Before 15 September 1980, a property 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 Property 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; 1999, c. 40, s. 133.

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 property assessment roll made for the municipal fiscal period 1981.

1979, c. 72, s. 532; 1999, c. 40, s. 133.

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 considered to have come into force on 1 January 1980.

1979, c. 72, s. 533; 1999, c. 40, s. 133.

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 property 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; 1999, c. 40, s. 133.

538. The provisional account shall be sent at any time from 1 January 1980 to every person in whose name a taxable immovable is entered on the property assessment roll or on the roll of rental values in force, as the case may be, if such immovable was entered on the roll and taxable for the fiscal period begun in 1979.

1979, c. 72, s. 538; 1999, c. 40, s. 133.

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 property value, the provisional account may include the amount of such tax applicable to the contemplated immovable, computed according to the taxable value entered on the roll in force.

1979, c. 72, s. 541; 1999, c. 40, s. 133.

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 property 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; 1999, c. 40, s. 133.

545. The final account shall be sent to every person in whose name a unit of assessment, a business establishment or premises subject to the tax imposed, or in respect of which a provisional account has been sent, is entered on the property assessment roll or on the roll of rental values.

1979, c. 72, s. 545; 1999, c. 40, s. 133.

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 property 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; 1999, c. 40, s. 133.

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 property assessment roll or the roll of rental values may be introduced not later than 60 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; 1999, c. 40, s. 133.

551. If the public notice announcing the deposit of the property 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 Property 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; 1999, c. 40, s. 133.

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 property tax solely by reason of a change in law entailed by the coming into force of the Property 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; 1999, c. 40, s. 133.

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 immovable subject to property taxes under the first paragraph of section 102 of the Property Assessment Act that is not entered on the assessment roll under this Act is subject, for the municipal fiscal period 1980, to municipal property taxes for an amount equal to 46 2/3% 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 property taxes to which such an immovable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 6 2/3% of the amount of the property taxes to which it was subject for the municipal fiscal period which began in 1971.

1979, c. 72, s. 555; 1999, c. 40, s. 133.

556. An immovable subject to property taxes under the second paragraph of section 102 of the Property Assessment Act that is not entered on the assessment roll under this Act is subject, for the municipal fiscal period 1980, to municipal property taxes for an amount equal to 46 2/3% 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 property taxes to which such an immovable is subject is the amount applicable for the preceding fiscal period, reduced by an amount equal to 6 2/3% of the difference contemplated in the first paragraph.

1979, c. 72, s. 556; 1999, c. 40, s. 133.

557. Any agreement under section 103 of the Property 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 immovable 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 immovable is situated and which is a party to the agreement must refund to that undertaking such part of the excess as pertains to the immovable.

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; 1999, c. 40, s. 133.

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 Property Assessment Act applied to the immovable contemplated must be taken into account.

1979, c. 72, s. 558; 1999, c. 40, s. 133.

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 immovables mentioned in section 222, in accordance with section 101 of the Property 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; 1999, c. 40, s. 133.

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 Property Assessment Act, for the municipal fiscal period that began in 1979.

1979, c. 72, s. 561; 1999, c. 40, s. 133.

562. The sections of this Act that repeal or strike out provisions replaced by section 113 of the Property 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; 1999, c. 40, s. 133.

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 business establishment, 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 property 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 business establishment entered on the roll of rental values; and

(2)  the taxable rental value obtained by means of the following formula:

                        vl x p
                       ________
   
               VLI =    sum 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 business establishment 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)  sum vl means the aggregate of the rental values of the business establishments and other premises comprised in the unit of assessment, entered on the roll of rental values;

(5)  vf means the property 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; 1999, c. 40, s. 133.

573. The lessee of a business establishment, 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 business establishment, 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 business establishment, 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 article 1892 of the Civil Code, 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, with the necessary modifications

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; 1999, c. 40, s. 133.

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 property tax based on the taxable value imposed on all the taxable immovables within the territory of the municipal corporation. The credit is for an amount equal to a percentage of that property 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 business establishments in its territory may take advantage of the first and second paragraphs.

1980, c. 34, s. 59; 1982, c. 2, s. 100; 1999, c. 40, s. 133.

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 Parliament.

The sums required for the application of Chapter IX are taken for the fiscal period 1979-1980 out of the sums granted by the Parliament for the operation of the Bureau de révision de l’évaluation foncière du Québec established by the Property Assessment Act and, for subsequent fiscal periods, out of the sums granted each year by the Parliament for the application of Chapter IX.

1979, c. 72, s. 580; 1999, c. 40, s. 133.

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 of Québec (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 considered 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; 1999, c. 40, s. 133.

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.