F-2.1, r. 11 - Regulation respecting the equalization scheme

Section 39 Disposition versions

2012-09-01

39. The adaptations provided for in sections 36 to 38 also apply for the purpose of determining if the new municipality is eligible for the first fiscal year that follows the fiscal year during which the amalgamation or annexation comes into force and, if eligible, of computing the equalization amount to which it is entitled for the next fiscal year.

However,

(1)  the adaptations provided for in the first paragraph of section 36 and in section 38 do not apply where the summary of the new municipality for the year of reference is drawn up, in anticipation of the amalgamation or annexation, instead of or in addition to the summaries of the former municipalities for that fiscal year;

(2)  in the circumstance referred to in subparagraph 1, the adaptations provided for in subparagraph 1 of the first paragraph of section 37, except where applicable for the part of the standardized property value that is established in accordance with sections 10 and 11, do not apply; and

(3)  the total populations of the former municipalities established for the year of reference are not taken into consideration for the purposes of subparagraph 2 of the first paragraph of section 37 where the amalgamation or annexation comes into force on 1 January of the year of reference.

Where the amalgamation or annexation comes into force before 1 September of the year of reference, the applicable adaptations must be taken into consideration for the purposes of establishing, for that fiscal year, the median of the standardized property values per inhabitant or the average values of dwellings. In such case, the summary and report referred to in section 36, insofar as they contain the data used for the purposes of the applicable adaptations, are also those referred to in sections 15 and 16.

O.C. 661-2008, s. 39.