3. Every person or municipality governed by a depollution program referred to in section 2 shall pay, for each cubic metre of snow discharged into a body of water or watercourse during the winter period extending from November 1999 to April 2000, or deposited during that period at a snow elimination site established in whole or in part on the shore of a body of water or the bank of a watercourse, annual duties corresponding to amount d in the following formula:
d = a + b × (c/100) × (1 - Ir / It)),
“a” being the average cost of operation on an annual basis of a snow elimination site, which is established at $0.39/m3 for the purposes of this Regulation;
“b” being the average cost of development on an annual basis of a snow elimination site, which is established at $0.21/m3 for the purposes of this Regulation;
“c” being the property value index of the municipality from which the snow is removed, as computed annually by the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire and published in the document entitled “Prévisions budgétaires des municipalités” (Les Publications du Québec), for the year 1998;
“Ir” being the total investments carried out under the depollution program, the expenditures of which were effectively paid before the date on which the duties became payable, namely before 31 May 2000; and
“It” being the total investments necessary to carry out the depollution program.
The total duties payable by a person or municipality under the first paragraph may not exceed a maximum of $1,000,000.
The duties shall be payable to the Minister of Finance in only 1 instalment not later than 31 May 2000. Duties not paid within the period prescribed shall bear interest, from the due date, at the rate determined according to section 28 of the Tax Administration Act (chapter A-6.002).
The payment of duties shall, in addition, be accompanied by a statement or, in the case of a municipality, a certified true copy of a resolution certifying(1) the volume of snow (in m3) which, during the winter period extending from November 1999 to April 2000, was discharged into a body of water or a watercourse or deposited at an elimination site established in whole or in part on the shore or bank of a body or water, calculated for each discharge site or deposit if there is more than 1; and
(2) the total investments carried out under the depollution program, the expenditures for which were effectively paid before 31 May 2000.
O.C. 1063-97, s. 3; O.C. 488-98, s. 1.