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F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1
Section 2.1
Disposition versions
2.1. The amount of the tax is adjusted, on 1 January each year, by a rate corresponding to the annual change in the average all-items Consumer Price Index for Québec, excluding alcoholic beverages, tobacco products, smokers’ supplies and recreational cannabis for the 12-month period ending on 30 June of the year preceding the year for which the amount of the tax is to be adjusted.
The adjusted amount is rounded down to the nearest cent if it includes a fraction of a cent that is less than $0.005; it is rounded up to the nearest cent if it includes a fraction of a cent that is equal to or greater than $0.005.
Not later than 30 September of the year preceding the year for which the amount of the tax is to be adjusted, the Minister of Municipal Affairs, Regions and Land Occupancy informs the public of the result of the adjustment carried out under this section in Part 1 of the Gazette officielle du Québec and by any other means the Minister considers appropriate.
