C-47.1 - Municipal Powers Act

Section 92.2 Disposition versions

2017-06-16

92.2. Only a person that operates a private-sector enterprise for profit or a cooperative that owns or occupies an immovable included in a unit of assessment listed under one of the headings that the Minister, by regulation, determines from among those in the manual referred to in the Regulation respecting the real estate assessment roll made under paragraph 1 of section 263 of the Act respecting municipal taxation (chapter F-2.1) is eligible for the tax credit provided for in the first paragraph of section 92.1.

Any regulation made by the Minister under the first paragraph comes into force on 1 January of the year following the year it is made.

A person that, under the program adopted by the municipality under section 92.1, has an effective right to a tax credit for one or more particular municipal fiscal years does not lose that right, for those fiscal years, solely because a regulation of the Minister comes into force.

A person that is the occupant rather than the owner of an immovable referred to in the first paragraph and that meets the conditions set out in that paragraph is eligible for the tax credit provided for in the first paragraph of section 92.1 if the immovable that person occupies is referred to in section 7 of the Act respecting municipal industrial immovables (chapter I‐0.1).

2006, c. 31, s. 120; 2017, c. 13, s. 144.

2006-06-15

92.2. Only a person that operates a private-sector enterprise for profit or a cooperative that is the owner or occupant of an immovable included in a unit of assessment listed under one of the following headings provided for 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) is eligible for the tax credit under the first paragraph of section 92.1:

(1)  “2-3 --- INDUSTRIES MANUFACTURIÈRES”;

(2)  “41 -- Chemin de fer et métro”;

(3)  “42 -- Transport par véhicule automobile (infrastructure)”, sauf “4291 Transport par taxi” et “4292 Service d’ambulance”;

(4)  “43 -- Transport par avion (infrastructure)”;

(5)  “44 -- Transport maritime (infrastructure)”;

(6)  “47 -- Communication, centre et réseau”;

(7)  “6348 Service de nettoyage de l’environnement”;

(8)  “6391 Service de recherche, de développement et d’essais”;

(9)  “6392 Service de consultation en administration et en affaires”;

(10)  “6592 Service de génie”;

(11)  “6593 Service éducationnel et de recherche scientifique”;

(12)  “6831 École de métiers (non intégrée à une polyvalente)”;

(13)  “6838 Formation en informatique”;

(14)  “71 -- Exposition d’objets culturels”;

(15)  “751- Centre touristique”.

A person that is the occupant rather than the owner of an immovable referred to in the first paragraph and that meets the conditions set out in that paragraph is eligible for the tax credit provided for in the first paragraph of section 92.1 if the immovable that person occupies is referred to in section 7 of the Act respecting municipal industrial immovables (chapter I‐0.1).

2006, c. 31, s. 120.