F-2.1, r. 6 - Regulation respecting the form or minimum content of various documents relative to municipal taxation

Section 10.1 Disposition versions

2012-09-01

10.1. Where under section 244.58 of the Act the information referred to in paragraph 7 of section 8 means, rather than a single tax rate, the combination that applies in the calculation of the general property tax imposed on the unit of assessment and that is made up of either one of the specific rates fixed under section 244.29 of the Act and part of another of those rates or of parts of a number of those rates,

(1)  the account must indicate each rate included in whole or in part in the combination; and

(2)  the account must indicate, with respect to each specific rate of which only a part is included in the combination, the percentage that part represents.

If the indicated percentage applies because the unit of assessment forms part of the classes listed in sections 244.32 and 244.54 of the Act, because it is referred to in section 244.51 of the Act or because the unit or a part of the unit is referred to in section 244.52 of the Act, the account must either contain an explanation correlating the percentage with the indication on the notice of assessment in respect of the unit in accordance with one of paragraphs 16 to 18 of section 5 or include a schedule containing the explanation.

M.O. 2001-10-17, s. 9.