Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

C-37.01, r. 1 - Regulation respecting the program to share the growth in a metropolitan community’s tax base

Section 14
Disposition versions

Full text
14. The second compulsory criterion for apportionment is the proportion that the community’s tax base per capita is of the tax base per capita of the municipality for which the aliquot share is calculated.
The tax base of a municipality that is divided by the municipality’s population is the tax base determined by the community in accordance with section 3.
The community’s tax base per capita is the quotient obtained by dividing the total of the tax bases of the local municipalities situated within the territory of the community by the total population of those municipalities.
O.C. 40-2003, s. 14.
© Gouvernement du Québec