C-47.1 - Municipal Powers Act

Section 92.1 Disposition versions

2020-01-10

92.1. A local municipality may, by by-law, adopt a program to grant assistance in the form of a tax credit to the persons and in respect of the immovables referred to in section 92.2.

It may also grant assistance to any person that operates a private-sector enterprise and that is the owner or occupant of an immovable other than a residence, excluding a private seniors’ residence referred to in section 346.0.1 of the Act respecting health services and social services (chapter S-4.2). The value of the assistance that may be granted in this way for all of the beneficiaries may not exceed, per fiscal year, $300,000 for Ville de Montréal and for Ville de Québec and $250,000 for any other municipality.

Assistance may not be granted, however, if one of the following situations applies to the immovable referred to in the first or second paragraph:

(1)  activities previously exercised in the territory of another local municipality have been transferred to it; or

(2)  its owner or occupant receives government assistance intended to lower property taxes.

Subparagraph 2 of the third paragraph does not apply if the government assistance is granted to implement a recovery plan.

A private seniors’ residence in respect of which assistance may be granted under the second paragraph may be situated in the territory of another municipality.

The period during which assistance may be granted to a person declared eligible may not exceed 10 years. However, that period may be longer where such assistance is granted to a private seniors’ residence referred to in section 346.0.1 of the Act respecting health services and social services.

The by-law provided for in the first paragraph determines the total value of the assistance that may be granted under the program. That by-law, and any resolution adopted under the second paragraph, must be approved by the eligible voters of the municipality if the annual average of the total value of the assistance that may be granted exceeds $25,000 or 1% of the total appropriations provided for in the municipality’s budget for its operating expenses for the fiscal year during which the by-law or the resolution is adopted, whichever is higher. If the average exceeds 5% of the total appropriations, the by-law or the resolution must also be approved by the Minister. To determine the average, the total value of the assistance that may be granted under the by-law or the resolution adopted is taken into account, along with that of the assistance that may be granted under any other by-law adopted under the first paragraph if it is or will soon be in force and any resolution adopted under the second paragraph since the beginning of the fiscal year during which the by-law or resolution is adopted.

2006, c. 31, s. 120; 2008, c. 18, s. 67; 2012, c. 21, s. 12; 2017, c. 13, s. 143; 2019, c. 28, s. 133.

2017-06-16

92.1. A local municipality may, by by-law, adopt a program to grant assistance in the form of a tax credit to the persons and in respect of the immovables referred to in section 92.2.

It may also grant assistance to any person that operates a private-sector enterprise and that is the owner or occupant of an immovable other than a residence. The value of the assistance that may be granted in this way for all of the beneficiaries may not exceed, per fiscal year, $300,000 for Ville de Montréal and for Ville de Québec and $250,000 for any other municipality.

Assistance may not be granted, however, if one of the following situations applies to the immovable referred to in the first or second paragraph:

(1)  activities previously exercised in the territory of another local municipality have been transferred to it; or

(2)  its owner or occupant receives government assistance intended to lower property taxes.

Subparagraph 2 of the third paragraph does not apply if the government assistance is granted to implement a recovery plan.

The period during which assistance may be granted to a person declared eligible may not exceed 10 years.

The by-law provided for in the first paragraph determines the total value of the assistance that may be granted under the program. That by-law, and any resolution adopted under the second paragraph, must be approved by the eligible voters of the municipality if the annual average of the total value of the assistance that may be granted exceeds $25,000 or 1% of the total appropriations provided for in the municipality’s budget for its operating expenses for the fiscal year during which the by-law or the resolution is adopted, whichever is higher. If the average exceeds 5% of the total appropriations, the by-law or the resolution must also be approved by the Minister. To determine the average, the total value of the assistance that may be granted under the by-law or the resolution adopted is taken into account, along with that of the assistance that may be granted under any other by-law adopted under the first paragraph if it is or will soon be in force and any resolution adopted under the second paragraph since the beginning of the fiscal year during which the by-law or resolution is adopted.

2006, c. 31, s. 120; 2008, c. 18, s. 67; 2012, c. 21, s. 12; 2017, c. 13, s. 143.

2012-06-15

92.1. A local municipality may, by by-law, adopt a program to grant assistance in the form of a tax credit to the persons and in respect of the immovables referred to in section 92.2.

It may also grant assistance to any person that operates a private-sector enterprise and that is the owner or occupant of an immovable other than a residence. The value of the assistance that may be granted to the beneficiaries as a whole in this way may not exceed $100,000 per fiscal year.

Assistance may not be granted, however, if one of the following situations applies to the immovable referred to in the first or second paragraph:

(1)  activities previously exercised in the territory of another local municipality have been transferred to it; or

(2)  its owner or occupant receives government assistance intended to lower property taxes.

Subparagraph 2 of the third paragraph does not apply if the government assistance is granted to implement a recovery plan.

The period during which assistance may be granted to a person declared eligible may not exceed 10 years.

The by-law provided for in the first paragraph determines the total value of the assistance that may be granted under the program. That by-law, and any resolution adopted under the second paragraph, must be approved by the eligible voters of the municipality if the annual average of the total value of the assistance that may be granted exceeds $25,000 or 1% of the total appropriations provided for in the municipality’s budget for its operating expenses for the fiscal year during which the by-law or the resolution is adopted, whichever is higher. If the average exceeds 5% of the total appropriations, the by-law or the resolution must also be approved by the Minister. To determine the average, the total value of the assistance that may be granted under the by-law or the resolution adopted is taken into account, along with that of the assistance that may be granted under any other by-law adopted under the first paragraph if it is or will soon be in force and any resolution adopted under the second paragraph since the beginning of the fiscal year during which the by-law or resolution is adopted.

2006, c. 31, s. 120; 2008, c. 18, s. 67; 2012, c. 21, s. 12.

2008-06-12

92.1. A local municipality may, by by-law, adopt a program to grant assistance in the form of a tax credit to the persons and in respect of the immovables referred to in section 92.2.

It may also grant assistance to any person that operates a private-sector enterprise and that is the owner or occupant of an immovable other than a residence. The value of the assistance that may be granted to the beneficiaries as a whole in this way may not exceed $25,000 per fiscal year.

Assistance may not be granted, however, if one of the following situations applies to the immovable referred to in the first or second paragraph:

(1)  activities previously exercised in the territory of another local municipality have been transferred to it; or

(2)  its owner or occupant receives government assistance intended to lower property taxes.

Subparagraph 2 of the third paragraph does not apply if the government assistance is granted to implement a recovery plan.

The period during which assistance may be granted to a person declared eligible may not exceed 10 years.

The by-law provided for in the first paragraph determines the total value of the assistance that may be granted under the program. That by-law, and any resolution adopted under the second paragraph, must be approved by the eligible voters of the municipality if the annual average of the total value of the assistance that may be granted exceeds $25,000 or 1% of the total appropriations provided for in the municipality’s budget for its operating expenses for the fiscal year during which the by-law or the resolution is adopted, whichever is higher. If the average exceeds 5% of the total appropriations, the by-law or the resolution must also be approved by the Minister. To determine the average, the total value of the assistance that may be granted under the by-law or the resolution adopted is taken into account, along with that of the assistance that may be granted under any other by-law adopted under the first paragraph if it is or will soon be in force and any resolution adopted under the second paragraph since the beginning of the fiscal year during which the by-law or resolution is adopted.

2006, c. 31, s. 120; 2008, c. 18, s. 67.

2006-06-15

92.1. A local municipality may, by by-law, adopt a program to grant assistance in the form of a tax credit to the persons and in respect of the immovables referred to in section 92.2.

It may also grant assistance to any person that operates a private-sector enterprise and that is the owner or occupant of an immovable other than a residence. The value of the assistance that may be granted to the beneficiaries as a whole in this way may not exceed $25,000 per fiscal year.

Assistance may not be granted, however, if one of the following situations applies to the immovable referred to in the first or second paragraph:

(1)  activities previously exercised in the territory of another local municipality have been transferred to it; or

(2)  its owner or occupant receives government assistance intended to lower property taxes.

Subparagraph 2 of the third paragraph does not apply if the government assistance is granted to implement a recovery plan.

A person may be declared eligible to receive assistance not later than 15 June 2008. The period during which assistance may be granted to a person declared eligible may not exceed 10 years.

The by-law provided for in the first paragraph determines the total value of the assistance that may be granted under the program. That by-law, and any resolution adopted under the second paragraph, must be approved by the eligible voters of the municipality if the annual average of the total value of the assistance that may be granted exceeds $25,000 or 1 % of the total appropriations provided for in the municipality’s budget for its operating expenses for the fiscal year during which the by-law or the resolution is adopted, whichever is higher. If the average exceeds 5 % of the total appropriations, the by-law or the resolution must also be approved by the Minister. To determine the average, the total value of the assistance that may be granted under the by-law or the resolution adopted is taken into account, along with that of the assistance that may be granted under any other by-law adopted under the first paragraph if it is or will soon be in force and any resolution adopted under the second paragraph since the beginning of the fiscal year during which the by-law or resolution is adopted.

2006, c. 31, s. 120.