F-2.1 - Act respecting municipal taxation

Section 244.34 Disposition versions

2022-09-01

244.34. The following units of assessment belong to the category of industrial immovables:

(1)  a unit of assessment that is occupied or intended for occupancy solely by its owner or by a single occupant and that is mainly used or intended for industrial production purposes; and

(2)  a unit of assessment that contains several premises occupied or intended for occupancy by different occupants, including the owner notwithstanding section 1, where one of the premises is mainly intended or used for industrial production purposes.

Notwithstanding section 2, subparagraphs 1 and 2 of the first paragraph apply respectively, even if the premises are also used or intended for other purposes, to the whole unit of assessment and the whole separate premises.

For the purposes of the first two paragraphs, “premises” means any part of a unit of assessment that is a non-residential immovable within the meaning of section 244.32 and is the subject of a separate lease to which the owner is a party, is intended to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him.

The part of the unit of assessment that is intended to be the subject of a separate lease or that is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole. In the case of an immovable that must be registered under the Tourist Accommodation Act (chapter H-1.01), the aggregate of the parts intended for lodging constitutes separate premises.

For the purposes of this section, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment is entered on the roll.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2004, c. 20, s. 176; 2021, c. 30, s. 39.

2004-11-01

244.34. The following units of assessment belong to the category of industrial immovables:

(1)  a unit of assessment that is occupied or intended for occupancy solely by its owner or by a single occupant and that is mainly used or intended for industrial production purposes; and

(2)  a unit of assessment that contains several premises occupied or intended for occupancy by different occupants, including the owner notwithstanding section 1, where one of the premises is mainly intended or used for industrial production purposes.

Notwithstanding section 2, subparagraphs 1 and 2 of the first paragraph apply respectively, even if the premises are also used or intended for other purposes, to the whole unit of assessment and the whole separate premises.

For the purposes of the first two paragraphs, “premises” means any part of a unit of assessment that is a non-residential immovable within the meaning of section 244.32 and is the subject of a separate lease to which the owner is a party, is intended to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him.

The part of the unit of assessment that is intended to be the subject of a separate lease or that is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole. In the case of an immovable whose operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), the aggregate of the parts intended for lodging constitutes separate premises.

For the purposes of this section, in addition to the meaning assigned by section 1, “owner” means the person in whose name the unit of assessment is entered on the roll.

2000, c. 54, s. 82; 2000, c. 10, s. 30; 2004, c. 20, s. 176.

2001-12-01

244.34. The following units of assessment belong to the category of industrial immovables:

(1)  a unit of assessment that is occupied or intended for occupancy solely by its owner or by a single occupant and that is mainly used or intended for industrial production purposes; and

(2)  a unit of assessment that contains several premises occupied or intended for occupancy by different occupants, including the owner notwithstanding section 1, where one of the premises is mainly intended or used for industrial production purposes.

Notwithstanding section 2, subparagraphs 1 and 2 of the first paragraph apply respectively, even if the premises are also used or intended for other purposes, to the whole unit of assessment and the whole separate premises.

For the purposes of the first two paragraphs, “premises” means any part of a unit of assessment that is a non-residential immovable within the meaning of section 244.32 and is the subject of a separate lease to which the owner is a party, is intended to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him.

The part of the unit of assessment that is intended to be the subject of a separate lease or that is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole. In the case of an immovable whose operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), the aggregate of the parts intended for lodging constitutes separate premises.

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

2000-12-20

244.34. The following units of assessment belong to the category of industrial immovables:

(1)  a unit of assessment that is occupied or intended for occupancy solely by its owner or by a single occupant and that is mainly used or intended for industrial production purposes; and

(2)  a unit of assessment that contains several premises occupied or intended for occupancy by different occupants, including the owner notwithstanding section 1, where one of the premises is mainly intended or used for industrial production purposes.

Notwithstanding section 2, subparagraphs 1 and 2 of the first paragraph apply respectively, even if the premises are also used or intended for other purposes, to the whole unit of assessment and the whole separate premises.

For the purposes of the first two paragraphs, “premises” means any part of a unit of assessment that is a non-residential immovable within the meaning of section 244.32 and is the subject of a separate lease to which the owner is a party, is intended to be the subject of such a lease, is occupied exclusively by the owner or is intended to be so occupied by him.

The part of the unit of assessment that is intended to be the subject of a separate lease or that is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole. In the case of an immovable whose operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E‐15.1), the aggregate of the parts intended for lodging constitutes separate premises.

2000, c. 54, s. 82.