C-11.2 - Charter of Ville de Lévis

Section 8.6 Disposition versions

2002-01-01

8.6. The city may provide that the expenditures relating to the debts of each municipality referred to in section 5 shall be financed in part by revenues derived exclusively from the territory of that municipality and, for the remainder, by revenues derived from the whole territory of the city.

Notwithstanding the foregoing, such decision may not cover what is deemed, under one of the last three paragraphs of section 8, to constitute such expenditures. The following expenditures may neither be covered by such a decision and shall continue to be financed in the same manner as they were for the fiscal year 2001, subject to any other provision, where the expenditures, for that fiscal year,

(1)  are not chargeable to the ratepayers of the municipality, in particular because they are financed by contributions from other bodies or by subsidies;

(2)  are financed by revenues derived from

(a)  a special tax imposed on the taxable immovables situated in only a part of the territory of the municipality or imposed solely on the immovables to the benefit of which work has been carried out;

(b)  an amount in lieu of a tax referred to in subparagraph a that must be paid by the Government in accordance with the second paragraph of section 210 of the Act respecting municipal taxation (chapter F-2.1) or the first paragraph of sections 254 and 255 of that Act or by the Crown in right of Canada or by one of its mandataries;

(c)  a source of revenue that, under section 244.9 of the Act respecting municipal taxation, is used specifically for that purpose.

For the purpose of determining which part of the expenditures covered by the decision under the first paragraph must be financed as provided in the fourth paragraph, the total of the revenues of the municipality listed in subparagraphs 1 to 7 of the fifth paragraph is divided by the total of the revenues of the municipality for the fiscal year 2001 listed in that paragraph.

The product obtained by multiplying those expenditures by the quotient thus obtained represents the portion of the expenditures that must be financed in accordance with section 8. The balance represents the portion of the expenditures concerned that, notwithstanding section 6, may be financed using any source of revenue specific to that purpose imposed on the whole territory of the city or any other revenue therefrom that is not reserved for other purposes.

The revenues to be used for the purposes of the division under the third paragraph are

(1)  the revenues derived from the general property tax, except the revenues not taken into account in establishing the aggregate taxation rate of the municipality and the revenues that the municipality would have collected from the surtax on vacant land had it imposed that surtax rather than fix a general property tax rate specific to the category provided for in section 244.36 of the Act respecting municipal taxation;

(2)  the revenues derived from any special tax imposed on all the immovables in the territory of the municipality on the basis of their taxable value;

(3)  the revenues derived from any amount in lieu of a tax referred to in subparagraph 1 or 2 that must be paid by the Government in accordance with the second paragraph of section 210 of the Act respecting municipal taxation or the first paragraph of sections 254 and 255 of that Act or by the Crown in right of Canada or by one of its mandataries, except, in the case where the amount is in lieu of the general property tax, the revenues that would be covered by the exception provided for in subparagraph 1 if it were the tax itself;

(4)  the revenues derived from the source provided for in section 244.1 of the Act respecting municipal taxation and considered in establishing the aggregate taxation rate of the municipality, except revenues that, under section 244.9 of that Act, are used specifically to finance expenditures related to debts;

(5)  the revenues derived from the surtax on vacant land, the surtax or the tax on non-residential immovables, the business tax and any other tax imposed on the basis of the rental value of an immovable;

(6)  the revenues covered by the exception under subparagraph 1 or 3;

(7)  the revenues derived from any amount in lieu of a tax, other than an amount referred to in subparagraph 3, that must be paid by the Government in accordance with the second paragraph of section 210 of the Act respecting municipal taxation or sections 254 and 255 of that Act or by the Crown in right of Canada or by one of its mandataries;

(8)  the revenues derived from any unconditional government transfer or from the application of the Act respecting duties on transfers of immovables (chapter D-15.1).

For the purposes of the third and fifth paragraphs, the revenues of the municipality for the 2001 fiscal year are those provided for in the budget adopted for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those which, according to later forecasts, will be the revenues of the fiscal year shows the necessity to update budgetary forecasts, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the 2002 fiscal year. If several statements are filed successively, the last one shall be considered.

The third, fourth and fifth paragraphs of section 8 apply, with the necessary modifications, in respect of the expenditures that the city decides, under the fourth paragraph of this section, to finance by using revenues derived from all its territory, but not from a source of revenue imposed specifically for that purpose, and not reserved for other purposes.

2001, c. 25, s. 441; O.C. 1311-2001, s. 3.