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A-18.1, r. 12.1 - Regulation respecting the reimbursement of property taxes of certified forest producers
Section 5.1
Disposition versions
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of non‑commercial development expenses and for each activity in the family of commercial development expenses.
For the indices in the table below for which data is made available on a monthly basis, the annual change is calculated with both 12‑month periods ending on 30 September of the year preceding the year for which a value must be adjusted.
For the indices in the table below for which data is made available on a quarterly basis, the annual change is calculated with both 4‑quarter periods ending on 30 September of the year preceding the year for which a value must be adjusted.
The result of an adjustment is rounded off to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded off to the higher of the two.
Where the rounding off of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by at least $1.00.
The Minister of Natural Resources and Wildlife publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
Indices1 used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of non-commercial development expenses | ||||||
|---|---|---|---|---|---|---|
| PtRMe2 | PtRMa3 | E. P.4 | T. T.5 | M 6 | ||
| Index | Weight of index | |||||
| Index A – Labour | Annual change in average weekly earnings by industry | 44.9% | 73.0% | 83.6% | 75.9% | 66.1% |
| Index B – Machinery, equipment and maintenance | Annual change in the machinery and equipment price index, by industry of purchase | 26.6% | 6.4% | 1.7% | 4.1% | 5.8% |
| Index C – Fuel | Annual change in the monthly average retail price, gasoline and heating oil | 12.3% | 3.7% | 2.8% | 2.2% | 0.9% |
| Index D – Machinery transportation | Annual change in the for-hire motor carrier freight services price index | 5.2% | 0.9% | N/A | N/A | N/A |
| Index E – Seedling transportation | In accordance with the composite transportation index Transportation index for the family of commercial development expenses | N/A | 1.1% | N/A | N/A | N/A |
| Index F – Other types of transportation | Annual change in the consumer price index | 3.4% | 6.4% | 4.3% | 11.9% | 13.4% |
| Index G – Roads | Annual change in the forest road composite index for the family of commercial development expenses | 0.1% | N/A | 0.5% | N/A | N/A |
| Index H – Other expenses including overheads | Annual change in the monthly consumer price index, together | 75% | 8.5% | 7.1% | 5.9% | 13.8% |
| Family of commercial development expenses | |||||
| C.T.7 | |||||
| Activity | |||||
| Harvesting | Road work | Transportation | Supervision | ||
| Index | Weight of index | ||||
| Index A – Labour | Annual change in average weekly earnings by industry | 27.02% | 34.14% | 28.16% | 100% |
| Index B – Machinery, equipment and maintenance | Annual change in the machinery and equipment price index, by industry of purchase | 55.42% | 21.4% | 17.8% | N/A |
| Index C – Fuel | Annual change in the monthly average retail price, gasoline and heating oil | 17.6% | 24.1% | 38.54% | N/A |
| Index D – Parts and maintenance | Annual change in the monthly consumer price index, passenger vehicle parts, maintenance and repairs | N/A | 19.51% | 15.92% | N/A |
| 1 Based on the data published by Statistics Canada, CANSIM tables | |||||
| 2 Site preparation and mechanized reforestation | |||||
| 3 Site preparation and manual reforestation | |||||
| 4 Stand tending | |||||
| 5 Technical work | |||||
| 6 Marking | |||||
| 7 Commercial treatments | |||||
The adjustment rates by family of development expenses for the year 2023 are:
PtRMe 6.29%
PtRMa 3.89%
E. P. 3.45%
M. 3.87%
T. T. 3.55%
T. C. 7.13%
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of non‑commercial development expenses and for each activity in the family of commercial development expenses.
For the indices in the table below for which data is made available on a monthly basis, the annual change is calculated with both 12‑month periods ending on 30 September of the year preceding the year for which a value must be adjusted.
For the indices in the table below for which data is made available on a quarterly basis, the annual change is calculated with both 4‑quarter periods ending on 30 September of the year preceding the year for which a value must be adjusted.
The result of an adjustment is rounded off to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded off to the higher of the two.
Where the rounding off of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by at least $1.00.
The Minister of Natural Resources and Wildlife publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
Indices1 used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of non-commercial development expenses | ||||||
|---|---|---|---|---|---|---|
| PtRMe2 | PtRMa3 | E. P.4 | T. T.5 | M 6 | ||
| Index | Weight of index | |||||
| Index A – Labour | Annual change in average weekly earnings by industry | 44.9% | 73.0% | 83.6% | 75.9% | 66.1% |
| Index B – Machinery, equipment and maintenance | Annual change in the machinery and equipment price index, by industry of purchase | 26.6% | 6.4% | 1.7% | 4.1% | 5.8% |
| Index C – Fuel | Annual change in the monthly average retail price, gasoline and heating oil | 12.3% | 3.7% | 2.8% | 2.2% | 0.9% |
| Index D – Machinery transportation | Annual change in the for-hire motor carrier freight services price index | 5.2% | 0.9% | N/A | N/A | N/A |
| Index E – Seedling transportation | In accordance with the composite transportation index Transportation index for the family of commercial development expenses | N/A | 1.1% | N/A | N/A | N/A |
| Index F – Other types of transportation | Annual change in the consumer price index | 3.4% | 6.4% | 4.3% | 11.9% | 13.4% |
| Index G – Roads | Annual change in the forest road composite index for the family of commercial development expenses | 0.1% | N/A | 0.5% | N/A | N/A |
| Index H – Other expenses including overheads | Annual change in the monthly consumer price index, together | 75% | 8.5% | 7.1% | 5.9% | 13.8% |
| Family of commercial development expenses | |||||
| C.T.7 | |||||
| Activity | |||||
| Harvesting | Road work | Transportation | Supervision | ||
| Index | Weight of index | ||||
| Index A – Labour | Annual change in average weekly earnings by industry | 27.02% | 34.14% | 28.16% | 100% |
| Index B – Machinery, equipment and maintenance | Annual change in the machinery and equipment price index, by industry of purchase | 55.42% | 21.4% | 17.8% | N/A |
| Index C – Fuel | Annual change in the monthly average retail price, gasoline and heating oil | 17.6% | 24.1% | 38.54% | N/A |
| Index D – Parts and maintenance | Annual change in the monthly consumer price index, passenger vehicle parts, maintenance and repairs | N/A | 19.51% | 15.92% | N/A |
| 1 Based on the data published by Statistics Canada, CANSIM tables | |||||
| 2 Site preparation and mechanized reforestation | |||||
| 3 Site preparation and manual reforestation | |||||
| 4 Stand tending | |||||
| 5 Technical work | |||||
| 6 Marking | |||||
| 7 Commercial treatments | |||||
The adjustment rates by family of development expenses for the year 2023 are:
PtRMe 11.87%
PtRMa 5.87%
E. P. 4.98%
M. 5.46%
T. T. 5.53%
T. C. 19.83%
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of non‑commercial development expenses and for each activity in the family of commercial development expenses.
For the indices in the table below for which data is made available on a monthly basis, the annual change is calculated with both 12‑month periods ending on 30 September of the year preceding the year for which a value must be adjusted.
For the indices in the table below for which data is made available on a quarterly basis, the annual change is calculated with both 4‑quarter periods ending on 30 September of the year preceding the year for which a value must be adjusted.
The result of an adjustment is rounded off to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded off to the higher of the two.
Where the rounding off of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by at least $1.00.
The Minister of Natural Resources and Wildlife publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
Indices1 used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of non-commercial development expenses | ||||||
|---|---|---|---|---|---|---|
| PtRMe2 | PtRMa3 | E. P.4 | T. T.5 | M 6 | ||
| Index | Weight of index | |||||
| Index A – Labour | Annual change in average weekly earnings by industry | 44.9% | 73.0% | 83.6% | 75.9% | 66.1% |
| Index B – Machinery, equipment and maintenance | Annual change in the machinery and equipment price index, by industry of purchase | 26.6% | 6.4% | 1.7% | 4.1% | 5.8% |
| Index C – Fuel | Annual change in the monthly average retail price, gasoline and heating oil | 12.3% | 3.7% | 2.8% | 2.2% | 0.9% |
| Index D – Machinery transportation | Annual change in the for-hire motor carrier freight services price index | 5.2% | 0.9% | N/A | N/A | N/A |
| Index E – Seedling transportation | In accordance with the composite transportation index Transportation index for the family of commercial development expenses | N/A | 1.1% | N/A | N/A | N/A |
| Index F – Other types of transportation | Annual change in the consumer price index | 3.4% | 6.4% | 4.3% | 11.9% | 13.4% |
| Index G – Roads | Annual change in the forest road composite index for the family of commercial development expenses | 0.1% | N/A | 0.5% | N/A | N/A |
| Index H – Other expenses including overheads | Annual change in the monthly consumer price index, together | 75% | 8.5% | 7.1% | 5.9% | 13.8% |
| Family of commercial development expenses | |||||
| C.T.7 | |||||
| Activity | |||||
| Harvesting | Road work | Transportation | Supervision | ||
| Index | Weight of index | ||||
| Index A – Labour | Annual change in average weekly earnings by industry | 27.02% | 34.14% | 28.16% | 100% |
| Index B – Machinery, equipment and maintenance | Annual change in the machinery and equipment price index, by industry of purchase | 55.42% | 21.4% | 17.8% | N/A |
| Index C – Fuel | Annual change in the monthly average retail price, gasoline and heating oil | 17.6% | 24.1% | 38.54% | N/A |
| Index D – Parts and maintenance | Annual change in the monthly consumer price index, passenger vehicle parts, maintenance and repairs | N/A | 19.51% | 15.92% | N/A |
| 1 Based on the data published by Statistics Canada, CANSIM tables | |||||
| 2 Site preparation and mechanized reforestation | |||||
| 3 Site preparation and manual reforestation | |||||
| 4 Stand tending | |||||
| 5 Technical work | |||||
| 6 Marking | |||||
| 7 Commercial treatments | |||||
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.
Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.
Indices used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |
| PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |
| E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |
| T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |
| T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| 1 Site preparation and mechanical reforestation |
| 2 Site preparation and manual reforestation |
| 3 Stand tending |
| 4 Technical work |
| 5 Commercial treatments |
| 6 Consumer Price Index published by Statistics Canada |
| 7 Prices of petroleum products published by the Régie de l’énergie |
The adjustment rates by family of development expenses for the year 2022 are:
PtRMe 2.32%
PtRMa 2.86%
E. P. 3.17%
T. T. 2.66%
T. C. 2.32%
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.
Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.
Indices used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |
| PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |
| E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |
| T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |
| T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| 1 Site preparation and mechanical reforestation |
| 2 Site preparation and manual reforestation |
| 3 Stand tending |
| 4 Technical work |
| 5 Commercial treatments |
| 6 Consumer Price Index published by Statistics Canada |
| 7 Prices of petroleum products published by the Régie de l’énergie |
The adjustment rates by family of development expenses for the year 2021 are:
PtRMe -0.11%
PtRMa 1.31%
E. P. 1.00%
T. T. 1.26%
T. C. -0.11%
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.
Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.
Indices used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |
| PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |
| E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |
| T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |
| T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| 1 Site preparation and mechanical reforestation |
| 2 Site preparation and manual reforestation |
| 3 Stand tending |
| 4 Technical work |
| 5 Commercial treatments |
| 6 Consumer Price Index published by Statistics Canada |
| 7 Prices of petroleum products published by the Régie de l’énergie |
The adjustment rates by family of development expenses for the year 2020 are:
PtRMe 2.01%
PtRMa 1.92%
E. P. 1.75%
T. T. 1.74%
T. C. 2.01%
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.
Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.
Indices used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |
| PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |
| E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |
| T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |
| T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| 1 Site preparation and mechanical reforestation |
| 2 Site preparation and manual reforestation |
| 3 Stand tending |
| 4 Technical work |
| 5 Commercial treatments |
| 6 Consumer Price Index published by Statistics Canada |
| 7 Prices of petroleum products published by the Régie de l’énergie |
The adjustment rates by family of development expenses for the year 2019 are:
PtRMe 3.36%
PtRMa 1.84%
E. P. 2.16%
T. T. 1.72%
T. C. 3.36%
5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.
The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.
Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.
Indices used for the adjustment of the value of an expense on the basis of the family of development expenses
| Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |
| PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |
| E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |
| T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |
| T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |
| 1 Site preparation and mechanical reforestation | ||||
| 2 Site preparation and manual reforestation | ||||
| 3 Stand tending | ||||
| 4 Technical work | ||||
| 5 Commercial treatments | ||||
| 6 Consumer Price Index published by Statistics Canada | ||||
| 7 Prices of petroleum products published by the Régie de l’énergie | ||||
