F-2.1, r. 6.1 - Regulation respecting the form and minimum content of various documents relative to municipal taxation

Section 13 Disposition versions

2021-07-01

13. The account relative to any municipal tax must contain

(1)  the name of the local municipality imposing the tax;

(2)  the period for which the amount of the tax is established;

(3)  in the case of a property tax, the business tax or another tax that a person is required to pay because the person is the owner, lessee or occupant of a unit of assessment or a business establishment, the address entered on the roll of that unit or business establishment or, if the roll contains only the cadastral designation, all or part thereof;

(4)  the name and address of the debtor of the tax or, if the debtors are the persons in whose names a unit of assessment or a business establishment is entered on the roll and if the clerk avails himself or herself of the power provided for in the third paragraph of section 81 of the Act, the name and address entered on the roll of one of the co-debtors, along with information indicating that the account is intended for the co-debtor named and for the others, who may be designated collectively;

(5)  in the case of a property tax, an indication that it applies either to all the taxable immovables in the territory of the local municipality, or to those in one sector of that territory, or to those belonging to the beneficiaries of the work for the payment of which the tax was imposed;

(6)  in the case of the general property tax, where a number of specific rates have been fixed under section 244.29, section 244.64.5 or section 244.64.9 of the Act, the name of each rate that applies in whole or in part to establish the amount of the tax imposed on the unit of assessment concerned;

(7)  the tax base;

(8)  the rate of the tax;

(9)  the amount of the tax;

(10)  the amount of any abatement or credit to which the debtor is entitled, if that amount may be established at the time the account is prepared;

(11)  an indication that the amount due must be paid in one instalment or may be paid in a number of instalments and, in the latter case, the amount of each instalment;

(12)  an explanation of how to establish the period during which any instalment must be paid or, if the date by which it must be paid may be established when the account is prepared, the date thus established;

(13)  the rate of interest applicable to any amount exigible;

(14)  the rate of the penalty applicable to any amount exigible, if the local municipality has exercised the power provided for in section 250.1 of the Act;

(15)  an indication of the loss of the benefit of the term in case of failure to pay an instalment, if the local municipality has not prescribed, in accordance with the third paragraph of section 252 of the Act, that only the amount of the unpaid instalment becomes exigible; and

(16)  the location where instalments must be paid and an explanation of how they may be paid.

M.O. 2020-02-26, s. 13.

Not in force

In force: 2021-07-01

13. The account relative to any municipal tax must contain

(1)  the name of the local municipality imposing the tax;

(2)  the period for which the amount of the tax is established;

(3)  in the case of a property tax, the business tax or another tax that a person is required to pay because the person is the owner, lessee or occupant of a unit of assessment or a business establishment, the address entered on the roll of that unit or business establishment or, if the roll contains only the cadastral designation, all or part thereof;

(4)  the name and address of the debtor of the tax or, if the debtors are the persons in whose names a unit of assessment or a business establishment is entered on the roll and if the clerk avails himself or herself of the power provided for in the third paragraph of section 81 of the Act, the name and address entered on the roll of one of the co-debtors, along with information indicating that the account is intended for the co-debtor named and for the others, who may be designated collectively;

(5)  in the case of a property tax, an indication that it applies either to all the taxable immovables in the territory of the local municipality, or to those in one sector of that territory, or to those belonging to the beneficiaries of the work for the payment of which the tax was imposed;

(6)  in the case of the general property tax, where a number of specific rates have been fixed under section 244.29, section 244.64.5 or section 244.64.9 of the Act, the name of each rate that applies in whole or in part to establish the amount of the tax imposed on the unit of assessment concerned;

(7)  the tax base;

(8)  the rate of the tax;

(9)  the amount of the tax;

(10)  the amount of any abatement or credit to which the debtor is entitled, if that amount may be established at the time the account is prepared;

(11)  an indication that the amount due must be paid in one instalment or may be paid in a number of instalments and, in the latter case, the amount of each instalment;

(12)  an explanation of how to establish the period during which any instalment must be paid or, if the date by which it must be paid may be established when the account is prepared, the date thus established;

(13)  the rate of interest applicable to any amount exigible;

(14)  the rate of the penalty applicable to any amount exigible, if the local municipality has exercised the power provided for in section 250.1 of the Act;

(15)  an indication of the loss of the benefit of the term in case of failure to pay an instalment, if the local municipality has not prescribed, in accordance with the third paragraph of section 252 of the Act, that only the amount of the unpaid instalment becomes exigible; and

(16)  the location where instalments must be paid and an explanation of how they may be paid.

M.O. 2020-02-26, s. 13.