C-37.1 - Act respecting the Communauté urbaine de l’Outaouais

Section 193 Disposition versions

1999-10-22

193. The payment of the net amount of the expenses of the transit authority to be apportioned, including the part which results from the payment of interest on and amortization of the loans of the transit authority, shall be charged to the municipalities whose territories are served by the transit authority’s public transport network either by the circulation of vehicles of the transit authority in their territory, or by any other indirect manner that the transit authority decides to take into account. Such net amount of expenses shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality, the number of hours during which each vehicle of the transit authority ran in the territory of each municipality, the population of each municipality or the fiscal potential of each within the meaning of section 261.7 of the Act respecting municipal taxation (chapter F‐2.1), or any other criterion fixed by the transit authority, or in proportion to several of those criteria.

The number of kilometres covered and hours spent by the transit authority’s vehicles within the territory of each municipality may be determined by sampling.

The transit authority is not required to apportion the net amount of expense connected with the various means of public transport or that connected with various lines of a single means of public transport among the same municipalities or according to the same criteria.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66; 1982, c. 2, s. 118; 1983, c. 29, s. 60; 1983, c. 57, s. 74; 1986, c. 35, s. 4; 1990, c. 85, s. 82; 1991, c. 29, s. 7; 1991, c. 32, s. 181; 1999, c. 40, s. 67.

1991-06-20

193. The payment of the net amount of the expenses of the Corporation to be apportioned, including the part which results from the payment of interest on and amortization of the loans of the Corporation, shall be charged to the municipalities whose territories are served by the Corporation’s public transport network either by the circulation of vehicles of the Corporation in their territory, or by any other indirect manner that the Corporation decides to take into account. Such net amount of expenses shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality, the number of hours during which each vehicle of the Corporation ran in the territory of each municipality, the population of each municipality or the fiscal potential of each within the meaning of section 261.7 of the Act respecting municipal taxation (chapter F-2.1), or any other criterion fixed by the Corporation, or in proportion to several of those criteria.

The number of kilometres covered and hours spent by the Corporation’s vehicles within the territory of each municipality may be determined by sampling.

The Corporation is not required to apportion the net amount of expense connected with the various means of public transport or that connected with various lines of a single means of public transport among the same municipalities or according to the same criteria.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66; 1982, c. 2, s. 118; 1983, c. 29, s. 60; 1983, c. 57, s. 74; 1986, c. 35, s. 4; 1990, c. 85, s. 82; 1991, c. 29, s. 7; 1991, c. 32, s. 181.

1991-01-01

193. The payment of the net amount of the expenses of the Corporation to be apportioned, including the part which results from the payment of interest on and amortization of the loans of the Corporation, shall be charged to the municipalities whose territories are served by the Corporation’s public transport network either by the circulation of vehicles of the Corporation in their territory, or by any other indirect manner that the Corporation decides to take into account with the approval of the Government. Such net amount of expenses shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality during the preceding fiscal period, the sum of the number of hours during which each vehicle of the Corporation ran in the territory of each municipality during the preceding fiscal period, the population of each municipality or the fiscal potential of each, or any other criterion fixed by the Corporation and approved by the Government, or in proportion to several of those criteria.

For the purposes of the first paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2;

(1)  the total of the following assessments:

(a)  the standardized taxable assessment of all the immovables;

(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);

(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;

(d)  the standardized nontaxable assessment of all farmland;

(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;

(f)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 208 of the said Act;

(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period.

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1, of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;

(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business taxes that could have been imposed in respect of those places of business for that period if they had not been tax-exempt.

For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll under the Act respecting municipal taxation. Section 578 of the Act respecting municipal taxation applies as if the territory of the Community consisted of the aggregate of the territories of the municipalities mentioned in Schedule A.1.

The number of kilometres covered and hours spent by the Corporation’s vehicles within the territory of each municipality may be determined by sampling.

The Corporation is not required to apportion the net amount of expense connected with the various means of public transport or that connected with various lines of a single means of public transport among the same municipalities or according to the same criteria.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66; 1982, c. 2, s. 118; 1983, c. 29, s. 60; 1983, c. 57, s. 74; 1986, c. 35, s. 4; 1990, c. 85, s. 82.

1986-06-19

193. The payment of the net amount of the expenses of the Transit Commission to be apportioned, including the part which results from the payment of interest on and amortization of the loans of the Commission, shall be charged to the municipalities served by the Transit Commission’s public transport network either by the circulation of vehicles of the Transit Commission in their territory, or by any other indirect manner that the Transit Commission decides to take into account with the approval of the Government. Such net amount of expenses shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality during the preceding fiscal period, the sum of the number of hours during which each vehicle of the Transit Commission ran in the territory of each municipality during the preceding fiscal period, the population of each municipality or the fiscal potential of each, or any other criterion fixed by the Transit Commission and approved by the Government, or in proportion to several of those criteria.

For the purposes of the first paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2;

(1)  the total of the following assessments:

(a)  the standardized taxable assessment of all the immovables;

(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);

(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;

(d)  the standardized nontaxable assessment of all farmland;

(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;

(f)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 208 of the said Act;

(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period.

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1, of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;

(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business taxes that could have been imposed in respect of those places of business for that period if they had not been tax-exempt.

For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll under the Act respecting municipal taxation.

The number of kilometres covered and hours spent by the Transit Commission’s vehicles within the territory of each municipality may be determined by sampling.

The Transit Commission is not required to apportion the net amount of expense connected with the various means of public transport or that connected with various lines of a single means of public transport among the same municipalities or according to the same criteria.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66; 1982, c. 2, s. 118; 1983, c. 29, s. 60; 1983, c. 57, s. 74; 1986, c. 35, s. 4.

1983-12-22

193. The payment of the net amount of the expenses of the Transit Commission to be apportioned, including the part which results from the payment of interest on and amortization of the loans of the Commission, shall be charged to the municipalities served by the Transit Commission’s public transport network either by the circulation of vehicles of the Transit Commission in their territory, or by any other indirect manner that the Transit Commission decides to take into account with the approval of the Government. Such net amount of expenses shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality during the preceding fiscal period, the sum of the number of hours during which each vehicle of the Transit Commission ran in the territory of each municipality during the preceding fiscal period, the population of each municipality or the fiscal potential of each, or any other criterion fixed by the Transit Commission and approved by the Government, or in proportion to several of those criteria.

For the purposes of the first paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2;

(1)  the total of the following assessments:

(a)  the standardized taxable assessment of all the immovables;

(b)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 255 of the Act respecting municipal taxation (chapter F-2.1);

(c)  the percentage of the standardized nontaxable assessment of the immovables contemplated in the second, third or fourth paragraph of section 255 of the said Act corresponding to the percentage referred to in the said paragraph;

(d)  the standardized nontaxable assessment of all farmland and woodlots;

(e)  any part of the standardized nontaxable assessment of all the immovables contemplated in paragraph 1.1 of section 204 of the said Act in respect of which amounts in lieu of taxes must be paid; that part of the standardized assessment is that corresponding to the proportion represented by the amounts paid for the reference fiscal period in relation to the total amount of the municipal real estate taxes which could have been imposed for that fiscal period in respect of those immovables if they had not been tax-exempt; for the purposes of this section, the reference fiscal period, in respect of an immovable, is the last municipal fiscal period for which the amounts in lieu of taxes in respect of that immovable are paid-up;

(f)  the standardized nontaxable assessment of all the immovables contemplated in the first paragraph of section 208 of the said Act;

(g)  the assessment equivalent to the capitalization, based on the standardized aggregate taxation rate of the municipality for the fiscal period preceding the fiscal period considered, of the revenues of the municipality derived from the application of section 222 of the said Act for the said preceding fiscal period and of its revenues derived from the application of the second paragraph of section 230 of the said Act for the fiscal period considered; for the purposes of this section, the standardized aggregate taxation rate is that which is computed in accordance with the regulation made under paragraph 7 of section 262 of the said Act on the basis of the data provided in the budget of the preceding fiscal period.

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1, of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;

(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business taxes that could have been imposed in respect of those places of business for that period if they had not been tax-exempt.

For the purposes of this section, “standardized assessment” means the product obtained by multiplying the values entered on the assessment roll of a municipality by the factor established for that roll under the Act respecting municipal taxation.

The number of kilometres covered and hours spent by the Transit Commission’s vehicles within the territory of each municipality may be determined by sampling.

The Transit Commission is not required to apportion the net amount of expense connected with the various means of public transport or that connected with various lines of a single means of public transport among the same municipalities or according to the same criteria.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66; 1982, c. 2, s. 118; 1983, c. 29, s. 60; 1983, c. 57, s. 74.

1983-06-23

193. The payment of the net amount of the expenses of the Transit Commission to be apportioned, including the part which results from the payment of interest on and amortization of the loans of the Commission, shall be charged to the municipalities served by the Transit Commission’s public transport network either by the circulation of vehicles of the Transit Commission in their territory, or by any other indirect manner that the Transit Commission decides to take into account with the approval of the Government. Such net amount of expenses shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality during the preceding fiscal period, the sum of the number of hours during which each vehicle of the Transit Commission ran in the territory of each municipality during the preceding fiscal period, the population of each municipality or the fiscal potential of each, or any other criterion fixed by the Transit Commission and approved by the Government, or in proportion to several of those criteria.

For the purposes of the first paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2;

(1)  the product obtained by multiplying the sum of the amounts computed in accordance with subparagraphs a, b, c and d by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):

(a)  the total of the values entered on the roll of taxable immoveables;

(b)  the total of the values entered on the roll of the immoveables contemplated in paragraph 1 of section 204 of the act mentioned above, in respect of which amounts in lieu of taxes must be paid;

(c)  that part of the values entered on the roll of the immoveables contemplated in paragraphs 13 to 17 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above;

(d)  that part of the values entered on the roll of the immoveables contemplated in paragraph 1.1 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the proportion between the amounts paid for the reference period if they had not been tax-exempt; for the purposes of this section, the reference period, in respect of an immoveable or a place of business, is the municipal fiscal period for which payment of the amounts in lieu of taxes in respect of that immoveable or place of business is completed;

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1, of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;

(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business taxes that could have been imposed in respect of those places of business for that period if they had not been tax-exempt.

The number of kilometres covered and hours spent by the Transit Commission’s vehicles within the territory of each municipality may be determined by sampling.

The Transit Commission is not required to apportion the net amount of expense connected with the various means of public transport or that connected with various lines of a single means of public transport among the same municipalities or according to the same criteria.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66; 1982, c. 2, s. 118; 1983, c. 29, s. 60.

1982-02-24

193. The payment of the Transit Commission’s operating deficits, including those which result from the payment of interest on and amortization of the loans of the Commission, shall be charged to the municipalities served by the Transit Commission’s public transport network either by the circulation of vehicles of the Transit Commission in their territory, or by any other indirect manner that the Transit Commission decides to take into account with the approval of the Government. Such deficits shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality during the preceding fiscal period, the sum of the number of hours during which each vehicle of the Transit Commission ran in the territory of each municipality during the preceding fiscal period, the population of each municipality or the fiscal potential of each, or any other criterion fixed by the Transit Commission and approved by the Government, or in proportion to several of those criteria.

For the purposes of the first paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2;

(1)  the product obtained by multiplying the sum of the amounts computed in accordance with subparagraphs a, b, c and d by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):

(a)  the total of the values entered on the roll of taxable immoveables;

(b)  the total of the values entered on the roll of the immoveables contemplated in paragraph 1 of section 204 of the act mentioned above, in respect of which amounts in lieu of taxes must be paid;

(c)  that part of the values entered on the roll of the immoveables contemplated in paragraphs 13 to 17 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above;

(d)  that part of the values entered on the roll of the immoveables contemplated in paragraph 1.1 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the proportion between the amounts paid for the reference period if they had not been tax-exempt; for the purposes of this section, the reference period, in respect of an immoveable or a place of business, is the municipal fiscal period for which payment of the amounts in lieu of taxes in respect of that immoveable or place of business is completed;

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1, of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;

(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business taxes that could have been imposed in respect of those places of business for that period if they had not been tax-exempt.

The number of kilometres covered and hours spent by the Transit Commission’s vehicles within the territory of each municipality may be determined by sampling.

The Transit Commission is not required to apportion the operating deficits connected with the various means of public transport or the operating deficits connected with various lines of a single means of public transport, among the same municipalities or according to the same criteria.

The second paragraph of section 268 applies, mutatismutandis, to this section.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66; 1982, c. 2, s. 118.

1980-12-19

193. The payment of the Transit Commission’s operating deficits, including those which result from the payment of interest on and amortization of the loans of the Commission, shall be charged to the municipalities served by the Transit Commission’s public transport network either by the circulation of vehicles of the Transit Commission in their territory, or by any other indirect manner that the Transit Commission decides to take into account with the approval of the Government. Such deficits shall be apportioned among those municipalities in proportion to the number of kilometres travelled in the territory of each municipality during the preceding fiscal period, the sum of the number of hours during which each vehicle of the Transit Commission ran in the territory of each municipality during the preceding fiscal period, the population of each municipality or the fiscal potential of each, or any other criterion fixed by the Transit Commission and approved by the Government, or in proportion to several of those criteria.

For the purposes of the first paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2;

(1)  the product obtained by multiplying the sum of the amounts computed in accordance with subparagraphs a, b, c and d by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):

(a)  the total of the values entered on the roll of taxable immoveables;

(b)  the total of the values entered on the roll of the immoveables contemplated in paragraph 1 of section 204 of the act mentioned above, in respect of which amounts in lieu of taxes must be paid;

(c)  that part of the values entered on the roll of the immoveables contemplated in paragraphs 13 to 17 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above;

(d)  that part of the values entered on the roll of the immoveables contemplated in paragraph 1.1 of that section and in respect of which amounts in lieu of taxes must be paid, corresponding to the proportion between the amounts paid for the reference period if they had not been tax-exempt; for the purposes of this section, the reference period, in respect of an immoveable or a place of business, is the municipal fiscal period for which payment of the amounts in lieu of taxes in respect of that immoveable or place of business is completed;

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1, of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the values entered on the roll of rental values of the places of business in respect of which a business tax may be imposed or amounts in lieu of such a tax must be paid under section 254 of the act mentioned above;

(b)  that part of the values entered on the roll of rental values of the places of business situated in an immoveable contemplated in paragraph 1.1 of section 204 of the act mentioned above, and in respect of which amounts in lieu of business tax must be paid, corresponding to the proportion between the amounts paid for the reference period and the total amount of business taxes that could have been imposed in respect of those places of business for that period if they had not been tax-exempt.

The number of kilometres covered and hours spent by the Transit Commission’s vehicles within the territory of each municipality may be determined by sampling.

The Transit Commission is not required to apportion the operating deficits connected with the various means of public transport or the operating deficits connected with various lines of a single means of public transport, among the same municipalities or according to the same criteria.

1969, c. 85, s. 244; 1979, c. 72, s. 438; 1980, c. 34, s. 66.

0001-01-01

193. The payment of the Transit Commission’s operating deficits including those which result from the payment of interest on and amortization of the loans of the Commission, shall be charged to the municipalities served by the Transit Commission’s public transport network either by the circulation of vehicles of the Transit Commission in their territory, or by any other indirect manner that the Transit Commission decides to take into account with the approval of the Government. Such deficits shall be apportioned among those municipalities in proportion to the fiscal potential of each.

For the purposes of the first paragraph, the fiscal potential of a municipality is equal to the sum of the amounts computed in accordance with paragraphs 1 and 2;

(1)  the product obtained from the multiplication of the sum of the amounts computed in accordance with subparagraphs a, b and c by the factor established by the Minister for the assessment roll of the municipality under the Act respecting municipal taxation (chapter F-2.1):

(a)  the total of the values entered on the roll of taxable immoveables;

(b)  the total of the values entered on the roll of the immoveables contemplated in paragraph 1 of section 204 of the act mentioned above and of these belonging to the Crown in right of Canada, to the extent that sums in lieu of taxes are paid in their regard;

(c)  that part of the values entered on the roll of the immoveables contemplated in paragraphs 13 to 16 of that section, which corresponds to the percentage of the aggregate taxation rate fixed in their respect by section 255 of the act mentioned above;

(2)  the product obtained from the multiplication by the factor established by the Minister for the roll of rental values of the municipality pursuant to the act mentioned in paragraph 1, of the amount obtained by multiplying by 5.5 the sum of the amounts computed in accordance with subparagraphs a and b:

(a)  the total of the rental values of the places of business in respect of which a business tax may be imposed;

(b)  that part of the values entered on the roll of rental values of the places of business exempt from business tax and in respect of which amounts are paid to stand in lieu of business tax which corresponds to the proportion represented by such amounts in relation to the total amount of business tax that could be imposed on such places of business if they were not tax-exempt.

1969, c. 85, s. 244; 1979, c. 72, s. 438.