C-19 - Cities and Towns Act

Section 487.1 Disposition versions

2023-12-08

487.1. Where, for the same fiscal year, a municipality imposes a special tax based on taxable value on all the immovables situated in its territory and, pursuant to section 244.29 of the Act respecting municipal taxation (chapter F-2.1), fixes specific rates for the general property tax on certain categories or subcategories of immovables, it may fix specific rates for the special tax on the same categories or subcategories. It may also, in respect of the special tax, fix specific rates for the property tax on the category of non-residential immovables based on the property assessment for the same categories or subcategories of immovables for which it has chosen to apply the measure in respect of the general property tax. If the municipality has divided its territory into sectors for the purposes of the imposition of the general property tax pursuant to section 244.64.10 of the Act respecting municipal taxation, it may also fix specific rates for the categories and subcategories that vary according to those sectors.

In that case, the proportions between the different special tax rates must correspond to the proportions between the different general property tax rates. If the municipality avails itself of the power provided for in section 244.49.1 of the Act respecting municipal taxation, the proportions between the theoretical specific rates in that section are taken into account.

The following provisions apply, with the necessary modifications, in respect of the special tax imposed at different rates:

(1)  the provisions of subdivisions 4 to 7 of Division III.4 and Division III.4.1 of Chapter XVIII of the Act respecting municipal taxation;

(2)  the provisions of the regulation made under paragraph 2 of section 263 of the Act respecting municipal taxation that pertain to the general property tax imposed at different rates;

(3)  any other provision of an Act or statutory instrument that pertains to the legal effects of imposing the general property tax at different rates, in particular for the purpose of defining the property taxation specific to the non-residential sector.

2003, c. 19, s. 127; 2006, c. 31, s. 25; 2017, c. 13, s. 63; 2023, c. 33, s. 18.

2017-06-16

487.1. Where, for the same fiscal year, a municipality imposes a special tax based on taxable value on all the immovables situated in its territory and, pursuant to section 244.29 of the Act respecting municipal taxation (chapter F-2.1), fixes specific rates for the general property tax on certain categories or subcategories of immovables, it may fix specific rates for the special tax on the same categories or subcategories. It may also, in respect of the special tax, fix specific rates for the property tax on the category of non-residential immovables based on the property assessment for the same categories or subcategories of immovables for which it has chosen to apply the measure in respect of the general property tax.

In that case, the proportions between the different special tax rates must correspond to the proportions between the different general property tax rates. If the municipality avails itself of the power provided for in section 244.49.1 of the Act respecting municipal taxation, the proportions between the theoretical specific rates in that section are taken into account.

The following provisions apply, with the necessary modifications, in respect of the special tax imposed at different rates:

(1)  the provisions of subdivisions 4, 5, 6 and 7 of Division III.4 of Chapter XVIII of the Act respecting municipal taxation;

(2)  the provisions of the regulation made under paragraph 2 of section 263 of the Act respecting municipal taxation (chapter F-2.1) that pertain to the general property tax imposed at different rates;

(3)  any other provision of an Act or statutory instrument that pertains to the legal effects of imposing the general property tax at different rates, in particular for the purpose of defining the property taxation specific to the non-residential sector.

2003, c. 19, s. 127; 2006, c. 31, s. 25; 2017, c. 13, s. 63.

2007-01-01

487.1. Where, for the same fiscal year, a municipality imposes a special tax based on taxable value on all the immovables situated in its territory and, pursuant to section 244.29 of the Act respecting municipal taxation (chapter F-2.1), fixes specific rates for the general property tax on certain categories of immovables, it may fix specific rates for the special tax on the same categories.

In that case, the proportions between the different special tax rates must correspond to the proportions between the different general property tax rates. If the municipality avails itself of the power provided for in section 244.49.1 of the Act respecting municipal taxation, the proportions between the theoretical specific rates in that section are taken into account.

The following provisions apply, with the necessary modifications, in respect of the special tax imposed at different rates:

(1)  the provisions of subdivisions 4 and 5 of Division III.4 of Chapter XVIII of the Act respecting municipal taxation;

(2)  the provisions of the regulation made under paragraph 2 of section 263 of the Act respecting municipal taxation (chapter F-2.1) that pertain to the general property tax imposed at different rates;

(3)  any other provision of an Act or statutory instrument that pertains to the legal effects of imposing the general property tax at different rates, in particular for the purpose of defining the property taxation specific to the non-residential sector.

2003, c. 19, s. 127; 2006, c. 31, s. 25.

2003-12-18

487.1. Where, for the same fiscal year, a municipality imposes a special tax based on taxable value on all the immovables situated in its territory and, pursuant to section 244.29 of the Act respecting municipal taxation (chapter F‐2.1), fixes specific rates for the general property tax on certain categories of immovables, it may fix specific rates for the special tax on the same categories.

In that case, the proportions between the different special tax rates must correspond to the proportions between the different general property tax rates. If the municipality avails itself of the power provided for in section 244.49.1 of the Act respecting municipal taxation, the proportions between the theoretical specific rates in that section are taken into account.

The following provisions apply, with the necessary modifications, in respect of the special tax imposed at different rates:

(1)  the provisions of subdivisions 4 and 5 of Division III.4 of Chapter XVIII of the Act respecting municipal taxation;

(2)  the provisions of the regulations under paragraphs 2 and 7 of section 262 and paragraphs 2 and 3 of section 263 of the Act respecting municipal taxation that pertain to the general property tax imposed at different rates;

(3)  any other provision of an Act or statutory instrument that pertains to the legal effects of imposing the general property tax at different rates, in particular for the purpose of defining the property taxation specific to the non-residential sector.

2003, c. 19, s. 127.