C-11.4 - Charter of Ville de Montréal, metropolis of Québec

Section 8.6 Disposition versions

2004-11-01

8.6. The revenues to be used for the purposes of the division under the third paragraph of section 8 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 city;

(2)  the revenues derived from any special tax imposed on all the immovables in the territory of the city 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 (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, 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 city, 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 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(8)  (subparagraph repealed).

2001, c. 25, s. 239; O.C. 1308-2001, s. 3; 2004, c. 20, s. 54.

2002-01-01

8.6. The revenues to be used for the purposes of the division under the third paragraph of section 8 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 (chapter F-2.1);

(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)  (subparagraph repealed).

For the purposes of the first paragraph, the word “municipality” means the city, except where the revenues in question are those of the 2001 fiscal year, in which case it means any municipality referred to in section 5.

2001, c. 25, s. 239; O.C. 1308-2001, s. 3.