A-18.1, r. 11 - Regulation respecting forest royalties

Section 13 Disposition versions

2012-09-01

13. The admissible value of the activities to protect or develop forest resources carried out by a third person in a forest management unit, a public forest reserve or a private forest and provided for in an agreement, in accordance with the fourth paragraph of section 73.1 of the Forest Act (chapter F-4.1), shall be

(1)  the unit cost determined by the Minister in accordance with section 11.4, if the activities are carried out in a forest in the domain of the State; or

(2)  80% of the sum of the costs for the carrying out of those activities and of the related technical costs, as established in the list of financial assistance rates for the assistance program for the development of private forests elaborated under section 118 of the Act, where forest management activities are carried out in a private forest.

Notwithstanding the foregoing where the value of an activity may not be established using the list referred to in subparagraph 2 of the first paragraph, the value of the activity shall be fixed by the Minister according to the cost approach applicable in matters of property assessment, by comparing those activities to similar activities whose unit cost is known.

A credit applicable to the payment of the dues prescribed, corresponding to no more than 75% of the admissible value, shall be granted to the agreement holder upon submission of proof of payment of the activities provided for in the agreement.

An additional credit corresponding to the balance of that value shall be granted to the agreement holder following the presentation, by the third person having carried out the activities, of the annual report referred to in the fourth paragraph of section 73.1 of the Act that the third person must make public on that occasion.

O.C. 192-2002, s. 5; O.C. 385-2006, s. 3.