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C-19 - Cities and Towns Act

Section 108.2
Disposition versions

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108.2. The external auditor of a municipality having less than 100,000 inhabitants, or the external auditor designated by the council where two external auditors have been appointed, shall audit, for the fiscal year for which he was appointed,
(1)  the financial statements of the municipality and of any legal person referred to in subparagraph 4 of the first paragraph of section 85 of the Act respecting the Commission municipale (chapter C-35) that is related to the municipality in the manner provided for in that subparagraph, except the financial statements of such a legal person that is otherwise required to have them audited by an external auditor who is a member of the Ordre des comptables professionnels agréés du Québec;
(2)  the effective aggregate taxation rate established by the treasurer to verify its compliance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1); and
(3)  any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by a regulation published in the Gazette officielle du Québec.
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 17; 2009, c. 26, s. 109; 2017, c. 13, s. 51; 2018, c. 8, s. 50; 2021, c. 31, s. 54; 2023, c. 24, s. 152.
108.2. The external auditor of a municipality having less than 100,000 inhabitants, or the external auditor designated by the council where two external auditors have been appointed, shall audit, for the fiscal year for which he was appointed,
(1)  the financial statements of the municipality and of any legal person referred to in subparagraph 4 of the first paragraph of section 85 of the Act respecting the Commission municipale (chapter C-35) that is related to the municipality in the manner provided for in that subparagraph;
(2)  the effective aggregate taxation rate established by the treasurer to verify its compliance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1); and
(3)  any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by a regulation published in the Gazette officielle du Québec.
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 17; 2009, c. 26, s. 109; 2017, c. 13, s. 51; 2018, c. 8, s. 50; 2021, c. 31, s. 54.
108.2. The external auditor of a municipality having less than 100,000 inhabitants, or the external auditor designated by the council where two external auditors have been appointed, shall audit, for the fiscal year for which he was appointed,
(1)  the financial statements of the municipality and of any legal person referred to in subparagraph 4 of the first paragraph of section 85 of the Act respecting the Commission municipale (chapter C-35) that is related to the municipality in the manner provided for in that subparagraph;
(2)  the effective aggregate taxation rate to verify its compliance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1); and
(3)  any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by a regulation published in the Gazette officielle du Québec.
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 17; 2009, c. 26, s. 109; 2017, c. 13, s. 51; 2018, c. 8, s. 50.
108.2. Subject to section 108.2.1, the external auditor shall audit the municipality’s financial statements for the fiscal year for which he was appointed and report to the council on the audit.
In the report, which must be transmitted to the treasurer, the external auditor shall state, in particular, whether the financial statements faithfully represent the municipality’s financial position as at 31 December and the results of its operations for the fiscal year ending on that date.
The external auditor shall report to the treasurer on the audit of any document determined by the Minister of Municipal Affairs, Regions and Land Occupancy and on the audit of the statement fixing the aggregate taxation rate, in respect of which the external auditor shall declare whether the effective rate was fixed in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 17; 2009, c. 26, s. 109; 2017, c. 13, s. 51.
108.2. Subject to section 108.2.1, the external auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs, Regions and Land Occupancy by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the effective aggregate taxation rate was fixed in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 17; 2009, c. 26, s. 109.
108.2. Subject to section 108.2.1, the external auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs and Regions by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the effective aggregate taxation rate was fixed in accordance with Division III of Chapter XVIII.1 of the Act respecting municipal taxation (chapter F-2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 17.
108.2. Subject to section 108.2.1, the external auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs and Regions by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the aggregate taxation rate has been fixed in accordance with the regulations made under section 262 of the Act respecting municipal taxation (chapter F‐2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250; 2005, c. 28, s. 196.
108.2. Subject to section 108.2.1, the external auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs, Sports and Recreation by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the aggregate taxation rate has been fixed in accordance with the regulations made under section 262 of the Act respecting municipal taxation (chapter F‐2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19; 2003, c. 19, s. 250.
108.2. Subject to section 108.2.1, the external auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs and Greater Montréal by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the aggregate taxation rate has been fixed in accordance with the regulations made under section 262 of the Act respecting municipal taxation (chapter F-2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13; 2001, c. 25, s. 19.
108.2. The auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs and Greater Montréal by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the aggregate taxation rate has been fixed in accordance with the regulations made under section 262 of the Act respecting municipal taxation (chapter F-2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209; 1999, c. 43, s. 13.
108.2. The auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the municipality’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the aggregate taxation rate has been fixed in accordance with the regulations made under section 262 of the Act respecting municipal taxation (chapter F-2.1).
1984, c. 38, s. 11; 1996, c. 2, s. 209.
108.2. The auditor shall audit, for the fiscal year for which he was appointed, the financial statements, the statement fixing the aggregate taxation rate and any other document determined by the Minister of Municipal Affairs by regulation published in the Gazette officielle du Québec.
The auditor shall make a report of his audit to the council. He shall state in his report, in particular, whether
(1)  the financial statements faithfully represent the corporation’s financial position on 31 December and the results of its operations for the fiscal year ending on that date;
(2)  the aggregate taxation rate has been fixed in accordance with the regulations made under section 262 of the Act respecting municipal taxation (chapter F-2.1).
1984, c. 38, s. 11.
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