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C-11.4 - Charter of Ville de Montréal, metropolis of Québec
Section 151.1
Disposition versions
151.1. The city may, for a fiscal year, fix the rate of the business tax in such manner that, in relation to the preceding fiscal year, the decrease in the revenues derived from that tax in respect of the aggregate of the business establishments situated in a sector is not greater than the percentage, applicable only to the group formed of the sectors concerned, fixed by the city.
The revenues derived from the amounts to stand in lieu of the business tax that must be paid by the Government in accordance with the second paragraph of section 210 or the second paragraph of section 254 and the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1), or that must be paid by the Crown in right of Canada or one of its mandataries, shall be included in those revenues.
