C-11.5 - Charter of Ville de Québec, national capital of Québec

Section 8 Disposition versions

2004-11-01

8. Subject to section 8.6, the expenditures relating to any debt of a municipality referred to in section 5 shall continue to be financed by revenues derived exclusively from the territory of the municipality or a part thereof. Any surplus of such municipality shall remain for the exclusive benefit of the inhabitants and ratepayers in its territory or a part thereof. To determine whether the financing or surplus should burden or be credited to only part of the territory, the rules applicable on 31 December 2001 respecting the financing of expenditures relating to the debt or the source of the revenues that have generated the surplus shall be considered.

Where expenditures relating to a debt of a municipality referred to in section 5 for the 2001 fiscal year were not financed by the use of a specific source of revenue, the city may continue to finance them by using revenues not reserved for other purposes that come from the territory of the municipality. Notwithstanding section 6, the foregoing also applies where those expenditures were financed for that fiscal year by revenues from a tax imposed for that purpose on all the taxable immovables situated in that territory.

If it avails itself of the power provided for in the second paragraph in respect of a debt, the city may not, in establishing the tax burden provided for in section 130.1, charge to the revenues derived from the taxation specific to the non-residential sector in the territory concerned a percentage of the financing of the expenditures relating to that debt that is greater than the percentage corresponding to the quotient obtained by dividing the sum of those revenues by the total revenues provided for in subparagraphs 1 to 7 of the fifth paragraph of section 8.6 and derived from that territory. If the tax burden is established for the 2002 fiscal year or a subsequent fiscal year, the revenues of the preceding fiscal year shall be considered for that division.

For the purposes of the third paragraph, the revenues of a fiscal year are those forecast in the budget for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those of later forecasts indicates that the budgetary forecasts should be updated, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the following fiscal year. If several successive statements are filed, the most recent one shall be considered.

For the purposes of the third paragraph, “revenues derived from the taxation specific to the non-residential sector” means the aggregate of the following:

(1)  revenues from the business tax;

(2)  (subparagraph repealed);

(3)  revenues from the general property tax that are not considered in establishing the aggregate taxation rate when, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), several rates for that tax are fixed;

(4)  revenues from the sum in lieu of a tax referred to in any of subparagraphs 1 to 3 that must be paid either by the Government, in accordance with the second paragraph of section 210 of the Act respecting municipal taxation, by the Government in accordance with section 254 and the first paragraph of section 255 of that Act, or by the Crown in right of Canada or one of its mandataries, except, if the amount stands in lieu of the general property tax, revenues that would be considered in establishing the aggregate taxation rate if it were the tax itself.

Are deemed to constitute expenditures relating to a debt of a municipality referred to in section 5 and financed by revenues derived from its entire territory the amounts required after 31 December 2001, in relation to a sum determined pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act (chapter R-15.1) in respect of a pension plan to which that municipality was a party or in relation to the amortization of any unfunded actuarial liability of such a plan. The foregoing also applies to the contributions paid after 31 December 2001, in relation to the obligations arising from a pension plan not subject to the Supplemental Pension Plans Act to which a municipality referred to in section 5 was a party, in respect of years of past service before 1 January 2002.

The date of the determination of a sum pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act or of an unfunded actuarial liability provided for in the sixth paragraph must be earlier than 21 June 2001. In addition, in the case of an improvement unfunded actuarial liability, the amendment must have been made before 1 January 2002. However, if a pension plan still has such a sum or unfunded actuarial liability on the date of its division, merger or termination, the contributions paid by the city for that purpose after that date are deemed to be paid in respect of any sum or the amortization of any liability to which the sixth paragraph refers.

Are deemed to constitute a surplus or expenditures relating to a debt of a municipality referred to in section 5, respectively, the revenues or costs in relation to legal proceedings or a dispute to which such a municipality or, as the case may be, the city is a party in respect of an event prior to 1 January 2002 that concerns the municipality. The proceeds of the alienation in 2002 of the immovables known as “Domaine de Maizerets” by the city constituted under section 1 to the Commission de la capitale nationale du Québec are deemed to constitute a surplus of Ville de Québec, as the city existed on 31 December 2001.

2000, c. 56, Sch. II, s. 8; 2001, c. 25, s. 310; O.C. 1309-2001, s. 1; 2002, c. 37, s. 61; 2004, c. 20, s. 75.

2002-06-14

8. Subject to section 8.6, the expenditures relating to any debt of a municipality referred to in section 5 shall continue to be financed by revenues derived exclusively from the territory of the municipality or a part thereof. Any surplus of such municipality shall remain for the exclusive benefit of the inhabitants and ratepayers in its territory or a part thereof. To determine whether the financing or surplus should burden or be credited to only part of the territory, the rules applicable on 31 December 2001 respecting the financing of expenditures relating to the debt or the source of the revenues that have generated the surplus shall be considered.

Where expenditures relating to a debt of a municipality referred to in section 5 for the 2001 fiscal year were not financed by the use of a specific source of revenue, the city may continue to finance them by using revenues not reserved for other purposes that come from the territory of the municipality. Notwithstanding section 6, the foregoing also applies where those expenditures were financed for that fiscal year by revenues from a tax imposed for that purpose on all the taxable immovables situated in that territory.

If it avails itself of the power provided for in the second paragraph in respect of a debt, the city may not, in establishing the tax burden provided for in section 130.1, charge to the revenues derived from the taxation specific to the non-residential sector in the territory concerned a percentage of the financing of the expenditures relating to that debt that is greater than the percentage corresponding to the quotient obtained by dividing the sum of those revenues by the total revenues provided for in subparagraphs 1 to 7 of the fifth paragraph of section 8.6 and derived from that territory. If the tax burden is established for the 2002 fiscal year or a subsequent fiscal year, the revenues of the preceding fiscal year shall be considered for that division.

For the purposes of the third paragraph, the revenues of a fiscal year are those forecast in the budget for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those of later forecasts indicates that the budgetary forecasts should be updated, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the following fiscal year. If several successive statements are filed, the most recent one shall be considered.

For the purposes of the third paragraph, “revenues derived from the taxation specific to the non-residential sector” means the aggregate of the following:

(1)  revenues from the business tax;

(2)  revenues from the surtax or the tax on non-residential immovables;

(3)  revenues from the general property tax that are not considered in establishing the aggregate taxation rate when, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), several rates for that tax are fixed;

(4)  revenues from the sum in lieu of a tax referred to in any of subparagraphs 1 to 3 that must be paid either by the Government, in accordance with the second paragraph of section 210 of the Act respecting municipal taxation, by the Government in accordance with section 254 and the first paragraph of section 255 of that Act, or by the Crown in right of Canada or one of its mandataries, except, if the amount stands in lieu of the general property tax, revenues that would be considered in establishing the aggregate taxation rate if it were the tax itself.

Are deemed to constitute expenditures relating to a debt of a municipality referred to in section 5 and financed by revenues derived from its entire territory the amounts required after 31 December 2001, in relation to a sum determined pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act (chapter R-15.1) in respect of a pension plan to which that municipality was a party or in relation to the amortization of any unfunded actuarial liability of such a plan. The foregoing also applies to the contributions paid after 31 December 2001, in relation to the obligations arising from a pension plan not subject to the Supplemental Pension Plans Act to which a municipality referred to in section 5 was a party, in respect of years of past service before 1 January 2002.

The date of the determination of a sum pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act or of an unfunded actuarial liability provided for in the sixth paragraph must be earlier than 21 June 2001. In addition, in the case of an improvement unfunded actuarial liability, the amendment must have been made before 1 January 2002. However, if a pension plan still has such a sum or unfunded actuarial liability on the date of its division, merger or termination, the contributions paid by the city for that purpose after that date are deemed to be paid in respect of any sum or the amortization of any liability to which the sixth paragraph refers.

Are deemed to constitute a surplus or expenditures relating to a debt of a municipality referred to in section 5, respectively, the revenues or costs in relation to legal proceedings or a dispute to which such a municipality or, as the case may be, the city is a party in respect of an event prior to 1 January 2002 that concerns the municipality. The proceeds of the alienation in 2002 of the immovables known as “Domaine de Maizerets” by the city constituted under section 1 to the Commission de la capitale nationale du Québec are deemed to constitute a surplus of Ville de Québec, as the city existed on 31 December 2001.

2000, c. 56, Sch. II, s. 8; 2001, c. 25, s. 310; O.C. 1309-2001, s. 1; 2002, c. 37, s. 61.

2002-01-01

8. Subject to section 8.6, the expenditures relating to any debt of a municipality referred to in section 5 shall continue to be financed by revenues derived exclusively from the territory of the municipality or a part thereof. Any surplus of such municipality shall remain for the exclusive benefit of the inhabitants and ratepayers in its territory or a part thereof. To determine whether the financing or surplus should burden or be credited to only part of the territory, the rules applicable on 31 December 2001 respecting the financing of expenditures relating to the debt or the source of the revenues that have generated the surplus shall be considered.

Where expenditures relating to a debt of a municipality referred to in section 5 for the 2001 fiscal year were not financed by the use of a specific source of revenue, the city may continue to finance them by using revenues not reserved for other purposes that come from the territory of the municipality. Notwithstanding section 6, the foregoing also applies where those expenditures were financed for that fiscal year by revenues from a tax imposed for that purpose on all the taxable immovables situated in that territory.

If it avails itself of the power provided for in the second paragraph in respect of a debt, the city may not, in establishing the tax burden provided for in section 130.1, charge to the revenues derived from the taxation specific to the non-residential sector in the territory concerned a percentage of the financing of the expenditures relating to that debt that is greater than the percentage corresponding to the quotient obtained by dividing the sum of those revenues by the total revenues provided for in subparagraphs 1 to 7 of the fifth paragraph of section 8.6 and derived from that territory. If the tax burden is established for the 2002 fiscal year or a subsequent fiscal year, the revenues of the preceding fiscal year shall be considered for that division.

For the purposes of the third paragraph, the revenues of a fiscal year are those forecast in the budget for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those of later forecasts indicates that the budgetary forecasts should be updated, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the following fiscal year. If several successive statements are filed, the most recent one shall be considered.

For the purposes of the third paragraph, “revenues derived from the taxation specific to the non-residential sector” means the aggregate of the following:

(1)  revenues from the business tax;

(2)  revenues from the surtax or the tax on non-residential immovables;

(3)  revenues from the general property tax that are not considered in establishing the aggregate taxation rate when, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), several rates for that tax are fixed;

(4)  revenues from the sum in lieu of a tax referred to in any of subparagraphs 1 to 3 that must be paid either by the Government, in accordance with the second paragraph of section 210 of the Act respecting municipal taxation, by the Government in accordance with section 254 and the first paragraph of section 255 of that Act, or by the Crown in right of Canada or one of its mandataries, except, if the amount stands in lieu of the general property tax, revenues that would be considered in establishing the aggregate taxation rate if it were the tax itself.

Are deemed to constitute expenditures relating to a debt of a municipality referred to in section 5 and financed by revenues derived from its entire territory the amounts required after 31 December 2001, in relation to a sum determined pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act (chapter R-15.1) in respect of a pension plan to which that municipality was a party or in relation to the amortization of any unfunded actuarial liability of such a plan. The foregoing also applies to the contributions paid after 31 December 2001, in relation to the obligations arising from a pension plan not subject to the Supplemental Pension Plans Act to which a municipality referred to in section 5 was a party, in respect of years of past service before 1 January 2002.

The date of the determination of a sum pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act or of an unfunded actuarial liability provided for in the sixth paragraph must be earlier than 21 June 2001. In addition, in the case of an improvement unfunded actuarial liability, the amendment must have been made before 1 January 2002. However, if a pension plan still has such a sum or unfunded actuarial liability on the date of its division, merger or termination, the contributions paid by the city for that purpose after that date are deemed to be paid in respect of any sum or the amortization of any liability to which the sixth paragraph refers.

Are deemed to constitute a surplus or expenditures relating to a debt of a municipality referred to in section 5, respectively, the revenues or costs in relation to legal proceedings or a dispute to which such a municipality or, as the case may be, the city is a party in respect of an event prior to 1 January 2002 that concerns the municipality.

2000, c. 56, Sch. II, s. 8; 2001, c. 25, s. 310; O.C. 1309-2001, s. 1.