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F-2.1 - Act respecting municipal taxation
Section 220.3
Disposition versions
220.3. Every individual or legal person contemplated in this subdivision may, subject to section 131 of the Sustainable Forest Development Act (chapter A-18.1), receive a reimbursement of part of the property taxes paid in a calendar year in the case of an individual or, in any other case, in a fiscal period, within the meaning assigned to that expression by Part I of the Taxation Act (chapter I-3), in respect of the immovables included in an assessment unit, the forested area of which has been registered under section 130 of the Sustainable Forest Development Act, if the individual or the legal person applies for it to the Minister of Revenue in the prescribed form containing prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act, within three years after the end of its fiscal period, during which the municipal or school fiscal period ends and, in the case of any other legal person, within four years after the end of that fiscal period.
The reimbursement is equal to 85% of the lesser of
(1) the total of all amounts each of which is the product obtained by multiplying the aggregate of property taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll; and
(2) the total of the producer’s eligible protection or development expenses, determined for the purposes of section 131 of the Sustainable Forest Development Act, that are applicable, where the producer is an individual, to the calendar year or, in any other case, to the producer’s fiscal year.
220.3. Every individual or legal person contemplated in this subdivision may receive a reimbursement of part of the property taxes paid for a municipal or school fiscal period in respect of the immovables included in an assessment unit, the forested area of which has been registered under section 130 of the Sustainable Forest Development Act (chapter A-18.1), if the individual or the legal person applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning assigned by Part I of the said Act, during which the municipal or school fiscal period ends and, in the case of any other legal person, within four years after the end of that fiscal period.
Subject to paragraph 3 of section 131 of the Sustainable Forest Development Act, the reimbursement is equal to 85% of the product obtained by multiplying the aggregate of property taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every individual or legal person contemplated in this subdivision may receive a reimbursement of part of the property taxes paid in respect of the immovables included in an assessment unit mentioned in the report referred to in section 122 of the Forest Act (chapter F-4.1) for a municipal or school fiscal period, if the individual or the legal person applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning assigned by Part I of the said Act, during which the municipal or school fiscal period ends and, in the case of any other legal person, within four years after the end of that fiscal period.
Subject to paragraph 3 of section 123 of the Forest Act, the reimbursement is equal to 85% of the product obtained by multiplying the aggregate of property taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every individual or legal person contemplated in this subdivision may receive a reimbursement of part of the property taxes paid in respect of the immovables included in an assessment unit mentioned in the report referred to in paragraph 3 of section 123 of the Forest Act (chapter F-4.1) for a municipal or school fiscal period, if the individual or the legal person applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning assigned by Part I of the said Act, during which the municipal or school fiscal period ends and, in the case of any other legal person, within four years after the end of that fiscal period.
Subject to paragraph 3 of section 123 of the Forest Act, the reimbursement is equal to 85 % of the product obtained by multiplying the aggregate of property taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every individual or corporation contemplated in this subdivision may receive a reimbursement of part of the real estate taxes paid in respect of the immovables included in an assessment unit mentioned in the report referred to in paragraph 3 of section 123 of the Forest Act (chapter F-4.1) for a municipal or school fiscal period, if the individual or the corporation applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning assigned by Part I of the said Act, during which the municipal or school fiscal period ends and, in the case of any other corporation, within four years after the end of that fiscal period.
Subject to paragraph 3 of section 123 of the Forest Act, the reimbursement is equal to 85 % of the product obtained by multiplying the aggregate of real estate taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every individual or corporation contemplated in this subdivision may receive a reimbursement of part of the real estate taxes paid in respect of the immovables included in an assessment unit mentioned in the report referred to in paragraph 3 of section 123 of the Forest Act (chapter F-4.1) for a municipal or school fiscal period, if the individual or the corporation applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning of section 1 of the said Act, during which the municipal or school fiscal period ends and, in the case of any other corporation, within four years after the end of that fiscal period.
Subject to paragraph 3 of section 123 of the Forest Act, the reimbursement is equal to 85 % of the product obtained by multiplying the aggregate of real estate taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every individual or corporation contemplated in this subdivision may receive a reimbursement of part of the real estate taxes paid in respect of the immovables included in an assessment unit entered on the certificate contemplated in section 220.2 for a municipal or school fiscal period, if the individual or the corporation applies therefor to the Minister of Revenue on a prescribed form containing the prescribed information.
However, the application must be made, in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within three years after the end of its fiscal period, within the meaning of section 1 of the said Act, during which the municipal or school fiscal period ends and, in the case of any other corporation, within four years after the end of that fiscal period.
The reimbursement is equal to 85 % of the product obtained by multiplying the aggregate of real estate taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every individual or corporation contemplated in this subdivision may receive a reimbursement of part of the real estate taxes paid in respect of the immovables included in an assessment unit entered on the certificate contemplated in section 220.2 for a municipal or school fiscal period, if the individual or the corporation applies therefor to the Minister of Revenue, in prescribed form containing the prescribed information,
(a) in the case of an individual, within the three years after the end of the calendar year during which that fiscal period ends;
(b) in the case of a Canadian-controlled private corporation within the meaning of section 1 of the Taxation Act (chapter I-3), within the three years after the end of its fiscal period during which the municipal or school fiscal period ends;
(c) in the case of any other corporation, within the four years after the end of its fiscal period during which the municipal or school fiscal period ends.
The reimbursement is equal to 85 % of the product obtained by multiplying the aggregate of real estate taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
For the purposes of subparagraphs b and c of the first paragraph, “fiscal period”, in the case of a corporation referred to therein, has the meaning assigned by section 1 of the Taxation Act.
220.3. Every individual or corporation contemplated in this subdivision may receive a reimbursement of part of the real estate taxes paid in respect of the immovables included in an assessment unit entered on the certificate contemplated in section 220.2 for a municipal or school fiscal period, if the individual or the corporation applies therefor to the Minister of Revenue, in the manner and upon filing the information determined by the Minister,
(a) in the case of an individual, not later than 30 April of the year following that fiscal period or, where the individual is unable to meet the time limit, within the 12 months after the end of the time limit if the application sets out the reasons for the delay and if those reasons are satisfactory to the Minister;
(b) in the case of a corporation, before the expiry of 18 months after that fiscal period.
The reimbursement is equal to 85 % of the product obtained by multiplying the aggregate of real estate taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every person contemplated in this subdivision may receive a reimbursement of part of the real estate taxes paid in respect of the immovables included in an assessment unit entered on the certificate contemplated in section 220.2 for a municipal or school fiscal period if he applies therefor to the Minister of Revenue, in the manner and upon filing the information determined by the Minister, not later, in the case of an individual, than 30 April of the year following that fiscal period or, in the case of a corporation, before the expiry of 18 months after that fiscal period.
The reimbursement is equal to 85% of the product obtained by multiplying the aggregate of real estate taxes paid and not reimbursed otherwise than pursuant to this section, in respect of an assessment unit, by the ratio between the value of the land and the total value of the unit according to the entry of these values on the assessment roll in force for the fiscal period.
220.3. Every person contemplated in this subdivision may receive a reimbursement equal to 85% of the real estate taxes paid on production assets, excluding his residence, for a municipal or school fiscal period by applying therefor to the Minister of Revenue, in the manner and upon filing the information determined by the Minister, not later than 30 April of the year following that fiscal period.
