Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

C-19 - Cities and Towns Act

Section 481
Disposition versions

Full text
481. Taxes shall bear interest, at the rate of 5% per annum, from maturity, without its being for such purpose necessary that a special demand for payment be made.
Subject to section 542, neither the municipal council nor the officers or employees of the municipality may remit any taxes or the interest thereon.
The council, as often as it considers it expedient, may, by resolution, prescribe a rate of interest different from the rate provided in the first paragraph. The rate also applies to all debts unpaid before the passing of the resolution. The resolution of the council shall remain in force until it is repealed.
The tax account shall indicate clearly the rate of interest in force at the time of its sending.
The council may also, by resolution, grant a discount to every ratepayer who pays his taxes before they are due.
R. S. 1964, c. 193, s. 517; 1968, c. 53, s. 3; 1968, c. 55, s. 5; 1975, c. 66, s. 20; 1985, c. 27, s. 28; 1996, c. 2, s. 184; 1996, c. 27, s. 29; 2000, c. 56, s. 225.
481. Taxes shall bear interest, at the rate of 5 % per annum, from maturity, without its being for such purpose necessary that a special demand for payment be made.
Subject to section 542, neither the municipal council nor the officers or employees of the municipality may remit any taxes or the interest thereon.
The council, as often as it considers it expedient, may, by resolution, prescribe a rate of interest different from the rate provided in the first paragraph. The rate also applies to all debts unpaid before the passing of the resolution. The resolution of the council shall remain in force until it is repealed.
The tax account shall indicate clearly the rate of interest in force at the time of its sending.
The council may also, by resolution, grant a discount to every ratepayer who pays his taxes before they are due.
This section applies to every municipality governed by this Act, and to Ville de Montréal and Ville de Québec.
R. S. 1964, c. 193, s. 517; 1968, c. 53, s. 3; 1968, c. 55, s. 5; 1975, c. 66, s. 20; 1985, c. 27, s. 28; 1996, c. 2, s. 184; 1996, c. 27, s. 29.
481. Taxes shall bear interest, at the rate of 5 % per annum, from maturity, without its being for such purpose necessary that a special demand for payment be made.
Subject to section 542, neither the municipal council nor the officers or employees of the municipality may remit any taxes or the interest thereon.
The council, as often as it considers it expedient, may, by resolution, prescribe a rate of interest different from the rate provided in the first paragraph. The rate also applies to all debts unpaid before the passing of the resolution. The resolution of the council shall remain in force until it is repealed.
The tax account shall indicate clearly the rate of interest in force at the time of its sending.
The council may also, by resolution, grant a discount, not exceeding 5 %, to every ratepayer who pays his taxes before they are due.
This section applies to every municipality governed by this Act, and to Ville de Montréal and Ville de Québec.
R. S. 1964, c. 193, s. 517; 1968, c. 53, s. 3; 1968, c. 55, s. 5; 1975, c. 66, s. 20; 1985, c. 27, s. 28; 1996, c. 2, s. 184.
481. Taxes shall bear interest, at the rate of 5% per annum, from maturity, without its being for such purpose necessary that a special demand for payment be made.
Subject to section 542, neither the municipal council nor the officers or employees of the municipality may remit any taxes or the interest thereon.
The council, as often as it considers it expedient, may, by resolution, prescribe a rate of interest different from the rate provided in the first paragraph. The rate also applies to all debts unpaid before the passing of the resolution. The resolution of the council shall remain in force until it is repealed.
The tax account shall indicate clearly the rate of interest in force at the time of its sending.
The council may also, by resolution, grant a discount, not exceeding 5%, to every ratepayer who pays his taxes before they are due.
This section shall apply to all the cities and towns of Québec without exception, even to those which are not contemplated under section 1 of this Act.
R. S. 1964, c. 193, s. 517; 1968, c. 53, s. 3; 1968, c. 55, s. 5; 1975, c. 66, s. 20; 1985, c. 27, s. 28.
481. Taxes shall bear interest, at the rate of 5% per annum, from maturity, without its being for such purpose necessary that a special demand for payment be made.
Subject to section 542, neither the municipal council nor the officers or employees of the municipality may remit any taxes or the interest thereon.
However, any time before the tax accounts begin to be sent, the council, as often as it considers it expedient, may, by resolution, enact a rate of interest different from the rate provided in the first paragraph. The decision of the council shall be effective only with respect to taxes shown in an account clearly stating the rate thus enacted. The resolution of the council shall remain in force until it is revoked.
The council may also, by resolution, grant a discount, not exceeding 5%, to every ratepayer who pays his taxes before they are due.
This section shall apply to all the cities and towns of Québec without exception, even to those which are not comtemplated under section 1 of this Act.
R. S. 1964, c. 193, s. 517; 1968, c. 53, s. 3; 1968, c. 55, s. 5; 1975, c. 66, s. 20.
© Gouvernement du Québec