F-2.1 - Act respecting municipal taxation

Section 244.31 Disposition versions

2022-09-01

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable that must be registered under the Tourist Accommodation Act (chapter H-1.01) as a youth tourist accommodation establishment or as a general tourist accommodation establishment and, in the latter case, that is not an establishment operated in an outfitting operation to which the Act respecting the conservation and development of wildlife (chapter C-61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D-13.1) applies, shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2012, c. 21, s. 17; 2020, c. 7, s. 40; 2021, c. 7, s. 76; 2021, c. 30, s. 38.

2021-03-25

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2) in respect of an establishment other than an outfitting or principal residence establishment shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2012, c. 21, s. 17; 2020, c. 7, s. 40; 2021, c. 7, s. 76.

2020-11-26

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2) in respect of an establishment other than an outfitting establishment shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2012, c. 21, s. 17; 2020, c. 7, s. 40.

2012-06-15

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2) in respect of an establishment other than an outfitting establishment shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2012, c. 21, s. 17.

2001-12-01

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2) shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82; 2000, c. 10, s. 30.

2000-12-20

244.31. For the purpose of determining the composition of the category of non-residential immovables, the group comprised of the units of assessment that include a non-residential immovable or a residential immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E‐15.1) shall be taken into account.

However, the following units of assessment do not belong to that group:

(1)  a unit of assessment that is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14);

(2)  a unit of assessment for the whole of which a certificate was issued under section 220.2;

(3)  a unit of assessment that is comprised solely of vacant land, of a body of water or of both vacant land and a body of water;

(4)  a unit of assessment constituting only a dependency of a unit consisting entirely of residential immovables not referred to in the first paragraph; and

(5)  a unit of assessment that is comprised solely of the road bed of a railway to which section 47 applies.

Notwithstanding section 2, the second paragraph applies only to a whole unit of assessment.

2000, c. 54, s. 82.