C-47.1 - Municipal Powers Act

Section 78.2 Disposition versions

2009-06-17

78.2. The fund is to be made up of duties payable by each operator of a site referred to in section 78.1. The duties are payable on all the substances referred to in the second paragraph that are transported outside the site, if all or some of the substances are likely to be transported on municipal public roads.

The duties payable by an operator are calculated on the basis of the quantity of substances, expressed in metric tons or cubic metres, whether or not they have been processed, that are surface mineral substances defined in section 1 of the Mining Act (chapter M-13.1) or similar substances from the recycling of debris created by the demolition of buildings, bridges, highways or other structures.

However, no duties are payable on peat or substances processed in an immovable that is part of a unit of assessment that includes the site and is listed under the heading “2-3—INDUSTRIES MANUFACTURIÈRES”, but not the headings “3650 Industrie du béton préparé” and “3791 Industrie de la fabrication de béton bitumineux”, provided in the manual referred to in the regulation made under paragraph 1 of section 263 of the Act respecting municipal taxation (chapter F-2.1). The exclusion also applies to an immovable that is part of a unit of assessment listed as described above if the unit is adjacent to the unit that includes the site.

Moreover, no duties are payable by an operator on substances which the operator declares are already or have already been subject to duties payable under this section by the operator of another site.

2008, c. 18, s. 66; 2009, c. 26, s. 41.

2008-06-12

78.2. The fund is to be made up of duties payable by each operator of a site referred to in section 78.1, situated in the territory of the municipality, the operation of which is likely to entail the transportation on municipal public roads of the substances referred to in the second paragraph.

The duties payable by an operator are calculated on the basis of the quantity of substances, expressed in metric tons or cubic metres, whether or not they have been processed, that are transported from the operator’s site and that are surface mineral substances defined in section 1 of the Mining Act (chapter M-13.1) or substances from the recycling of debris created by the demolition of buildings, bridges, highways or other structures.

However, no duties are payable on peat or substances processed in an immovable that is part of a unit of assessment that includes the site and is listed under the heading “2-3—INDUSTRIES MANUFACTURIÈRES”, but not the headings “3650 Industrie du béton préparé” and “3791 Industrie de la fabrication de béton bitumineux”, provided in the manual referred to in the regulation made under paragraph 1 of section 263 of the Act respecting municipal taxation (chapter F-2.1). The exclusion also applies to an immovable that is part of a unit of assessment listed as described above if the unit is adjacent to the unit that includes the site.

2008, c. 18, s. 66.

This section has effect from the municipal fiscal year 2009. (2008, c. 18, s. 125).