F-2.1, r. 12 - Regulation respecting the municipal and school tax system applicable to the governments of the other provinces, foreign governments and international bodies

Section 7 Disposition versions

2022-01-01

7. The Regulation made under paragraph 2 of section 262 of the Act respecting municipal taxation (chapter F-2.1) applies to the sum provided for in section 6.

For the application of the Regulation to the sum paid in lieu of the school tax, the words “fiscal year” and “year” mean a school year and the word “municipality” means a school service centre or school board except in the case of the real estate assessment roll of a municipality, and any provision of the Regulation that a request for payment is deemed to have been received on the date of receipt of a budget is without effect.

O.C. 1544-89, s. 7; O.C. 1089-92, s. 2; S.Q. 2019, c. 5, s. 29; O.C. 816-2021, s. 58; O.C. 1570-2021, s. 3.

2021-07-15

7. The Regulation made under paragraph 2 of section 262 of the Act respecting municipal taxation (chapter F-2.1) applies to the sum provided for in section 6.

For the application of the Regulation to the sum paid in lieu of the school tax, the words “fiscal year” and “year” mean a school year and the word “municipality” means a school service centre or school board, as the case may be, except in the case of the real estate assessment roll of a municipality, and any provision of the Regulation that a request for payment is deemed to have been received on the date of receipt of a budget is without effect.

O.C. 1544-89, s. 7; O.C. 1089-92, s. 2; S.Q. 2019, c. 5, s. 29; O.C. 816-2021, s. 58.

2019-07-01

7. The Regulation made under paragraph 2 of section 262 of the Act respecting municipal taxation (chapter F-2.1) applies to the sum provided for in section 6.

For the application of the Regulation to the sum paid in lieu of the school tax, the words “fiscal year” and “year” mean a school year and the word "municipality" means a school board, except in the case of the real estate assessment roll of a municipality, and any provision of the Regulation that a request for payment is deemed to have been received on the date of receipt of a budget is without effect.

O.C. 1544-89, s. 7; O.C. 1089-92, s. 2; S.Q. 2019, c. 5, s. 29.

2012-09-01

7. The Regulation made under paragraph 2 of section 262 of the Act respecting municipal taxation (chapter F-2.1) applies to the sum provided for in section 6.

For the application of the Regulation to the sum paid in lieu of the school tax, the words “fiscal year” and “year” mean a school year. If the school tax in lieu of which the sum stands is not collected by a local municipality, the word “municipality” in the Regulation means a school board, except in the case of the real estate assessment roll of a municipality, and any provision of the Regulation that a request for payment is deemed to have been received on the date of receipt of a budget is without effect.

O.C. 1544-89, s. 7; O.C. 1089-92, s. 2.