28.3. Notwithstanding section 28.1, waterfront or semi-waterfront lands around a lake of 1,000 ha or less are deemed to be situated at the same distance from the urban pole as the farthest of such lands is from the pole; in addition, if such lands come under different urban poles, the urban pole that applies to determine the rents for all of such lands is the urban pole having the lowest 100-rated reference value for the year concerned.
Similarly, any land situated in Îles-de-la-Madeleine is deemed to be situated within 30 km from an urban pole.
O.C. 440-2003, s. 2; O.C. 705-2010, s. 20.