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C-37.02 - Act respecting the Communauté métropolitaine de Québec

Section 184
Disposition versions

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184. A by-law establishing a financial reserve may not provide for a projected amount that, if added to the projected amounts of reserves already established by by-law and still in existence, results in an amount exceeding the higher of
(1)  an amount corresponding to 50% of the other appropriations provided for in the budget of the fiscal year in which the by-law is adopted; and
(2)  an amount corresponding to 30% of the total undepreciated cost of fixed assets.
Where a working fund is constituted under section 179, the maximum amount provided for in the first paragraph is reduced by the amount of the working fund.
As regards a reserve referred to in the second paragraph of section 182, the amount of such a reserve shall not enter into the calculation of the amount provided for in the first paragraph.
2000, c. 56, Sch. VI, s. 184; 2001, c. 68, s. 219; 2024, c. 24, s. 80.
184. A by-law establishing a financial reserve may not provide for a projected amount that, if added to the projected amounts of reserves already established by by-law and still in existence, results in an amount exceeding the higher of
(1)  an amount corresponding to 30% of the other appropriations provided for in the budget of the fiscal year in which the by-law is adopted; and
(2)  an amount corresponding to 15% of the total undepreciated cost of fixed assets.
Where a working fund is constituted under section 179, the maximum amount provided for in the first paragraph is reduced by the amount of the working fund.
As regards a reserve referred to in the second paragraph of section 182, the amount of such a reserve shall not enter into the calculation of the amount provided for in the first paragraph.
2000, c. 56, Sch. VI, s. 184; 2001, c. 68, s. 219.
184. A by-law establishing a financial reserve may not provide for a projected amount that, if added to the projected amounts of reserves already established by by-law and still in existence, results in an amount exceeding 15 % of the other appropriations provided for in the budget of the fiscal year during which the by-law establishing the reserve is adopted.
2000, c. 56, Sch. VI, s. 184.
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