C-37.3 - Act respecting the Communauté urbaine de Québec

Section 249 Disposition versions

1994-01-01

249. Where the Community or the Société makes an adjustment to the shares of the municipalities, in conformity with the by-law contemplated in section 157.2 or 212, the tax accounts of the municipalities must take such adjustment into account. If the accounts have been sent before the adjustment, new accounts must be sent which cancel the first. If, by virtue of the first account, a taxpayer has paid a sum greater than the sum he must pay by virtue of the second account, the municipality shall refund the difference to him within 30 days of the sending of the second account.

Notwithstanding the first paragraph, the municipality may decide to exact the tax supplement by adding it to the account for the ensuing fiscal year or refund any overpayment by giving to the taxpayer an equivalent credit on his account for the ensuing fiscal year.

The amount of the supplement bears interest from the date on which it is exigible following the sending of a demand for payment, in accordance with the law governing the municipality. The amount of any overpayment bears interest at the same rate as the tax contemplated, from the date the overpayment was made.

1979, c. 72, s. 410; 1982, c. 63, s. 184; 1991, c. 32, s. 205; 1993, c. 67, s. 107.

1991-06-20

249. Where the Community or the Transit Commission makes an adjustment to the shares of the municipalities, in conformity with the by-law contemplated in section 157.2 or 212, the tax accounts of the municipalities must take such adjustment into account. If the accounts have been sent before the adjustment, new accounts must be sent which cancel the first. If, by virtue of the first account, a taxpayer has paid a sum greater than the sum he must pay by virtue of the second account, the municipality shall refund the difference to him within thirty days of the sending of the second account.

Notwithstanding the first paragraph, the municipality may decide to exact the tax supplement by adding it to the account for the ensuing fiscal year or refund any overpayment by giving to the taxpayer an equivalent credit on his account for the ensuing fiscal year.

The amount of the supplement bears interest from the date on which it is exigible following the sending of a demand for payment, in accordance with the law governing the municipality. The amount of any overpayment bears interest at the same rate as the tax contemplated, from the date the overpayment was made.

1979, c. 72, s. 410; 1982, c. 63, s. 184; 1991, c. 32, s. 205.

1982-12-18

249. Where the Community or the Transit Commission makes an adjustment to the shares of the municipalities, in conformity with the by-law contemplated in section 251 or 212, the tax accounts of the municipalities must take such adjustment into account. If the accounts have been sent before the adjustment, new accounts must be sent which cancel the first. If, by virtue of the first account, a taxpayer has paid a sum greater than the sum he must pay by virtue of the second account, the municipality shall refund the difference to him within thirty days of the sending of the second account.

Notwithstanding the first paragraph, the municipality may decide to exact the tax supplement by adding it to the account for the ensuing fiscal year or refund any overpayment by giving to the taxpayer an equivalent credit on his account for the ensuing fiscal year.

The amount of the supplement bears interest from the date on which it is exigible following the sending of a demand for payment, in accordance with the law governing the municipality. The amount of any overpayment bears interest at the same rate as the tax contemplated, from the date the overpayment was made.

1979, c. 72, s. 410; 1982, c. 63, s. 184.

0001-01-01

249. Where the Transit Commission adopts, under the third paragraph of section 212, a resolution readjusting the aliquot share of the municipalities contemplated in Schedule B, they must take that readjustment into account when preparing their tax accounts. A municipality that receives a copy of the resolution after sending its tax accounts must send new accounts, which cancel the first. If the new tax accounts show an amount of tax lower than that indicated in the first accounts, the municipality must, within thirty days of the mailing of these new tax accounts, refund the difference to every taxpayer who has paid the first tax account it has sent to him.

1979, c. 72, s. 410.