e-20 - Municipal Tax Exemption Act

Repealed on 21 December 1979

This document has official status.

chapter E-20

Municipal Tax Exemption Act

Repealed, 1979, c. 72, s. 331.

1979, c. 72, s. 331.

DIVISION I COMMERCIAL TRAVELLERS

1. Notwithstanding any other general law or special act, no municipal corporation shall oblige a person not having a place of business in the municipality to pay a tax or to procure a licence in order to take orders for, and to sell and deliver merchandise, if these operations are only carried on with merchants, traders or manufacturers in the ordinary course of their business.

R. S. 1964, c. 174, s. 7.

DIVISION II INSURANCE AGENTS

2. No municipal corporation may levy any tax upon any agent or representative of an insurance company or mutual benefit association.

R. S. 1964, c. 174, s. 8.

DIVISION III MUTUAL BENEFIT AND CHARITABLE ASSOCIATIONS

3. Any special or general law to the contrary notwithstanding, no mutual benefit association or charitable association, registered under the provisions of sections 201 and following of the Act respecting insurance (chapter A-32), shall, as such, be subject to any license or business tax on the part of any municipality.

R. S. 1964, c. 174, s. 9; 1974, c. 70, s. 473.

DIVISION IV TAXES ON NON-RESIDENTS

4. Notwithstanding any provision of law, no municipality whose population is five thousand or more, whatever may be the general or special act under which it is constituted, may levy, by by-law, resolution or ordinance, a tax, duty or assessment upon any person working at any work whatsoever within the limits of its territory, for the sole reason that such person does not reside or is not domiciled in such territory.

R. S. 1964, c. 174, s. 14.

DIVISION V TAXES ON BRANCHES

5. Every municipal corporation imposing a business tax, special tax or a licence upon ratepayers carrying on certain businesses therein may impose:

(1)  Upon those operating in the municipality more than one similar establishment: for each such establishment, a business tax, a special tax or a licence at a rate not exceeding by more than one-half the rate of the tax or licence imposed upon those operating one establishment only, the increase for each establishment not to exceed one hundred dollars per year;

(2)  Upon those not having their principal place of business in the municipality: for each establishment that they operate therein, a business tax, a special tax or a licence at a rate not exceeding double the rate of the tax or licence imposed upon those operating one establishment only, the increase for each establishment not to exceed two hundred dollars per year.

No municipal corporation may otherwise impose a special tax or a licence upon a person operating an establishment in the municipality by reason of such person not residing or not having his principal place of business therein, or operating more than one establishment in Québec or in the municipality; any provision to the contrary in a general law or special act is repealed.

R. S. 1964, c. 174, s. 15.

DIVISION VI CANCELLATION OF EXEMPTIONS AND COMMUTATIONS

6. The Gouvernement may order the cancellation of the exemptions and commutations of municipal or school taxes from which any paper enterprise is profiting, whenever it deems that its operators are committing acts prejudicial to the interests of Québec and to the conservation of the forest domain.

R. S. 1964, c. 174, s. 16.