F-2.1 - Act respecting municipal taxation

Section 261.5.17 Disposition versions

2021-01-01

261.5.17. In the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration its taxable value, the following values are taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

If the unit of assessment belonging to the group provided for in section 244.31 includes immovables referred to in section 244.36.0.1 or 244.36.1, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables is taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the first paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

2006, c. 31, s. 100; 2011, c. 33, s. 31; 2011, c. 33, s. 24; 2020, c. 7, s. 32.

2013-01-01

261.5.17. In the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration its taxable value, the following values are taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

If the unit of assessment belonging to the group provided for in section 244.31 includes immovables included in 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), the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables is taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the first paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

2006, c. 31, s. 100; 2011, c. 33, s. 31; 2011, c. 33, s. 24.

2012-01-01

261.5.17. In the case of a unit of assessment referred to in subparagraph 1 of the first paragraph of section 244.51, a unit of assessment referred to in subparagraph 2 of the first paragraph of that section, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 listed in section 244.32, instead of taking into consideration its taxable value, the following values are taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 70% of that value;

(3)  in the third case, 20% of that value; and

(4)  in the fourth case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

If the unit of assessment belonging to the group provided for in section 244.31 includes immovables included in 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), the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables is taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the first paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

2006, c. 31, s. 100; 2011, c. 33, s. 31.

2007-01-01

261.5.17. In the case of a unit of assessment referred to in section 244.51, a unit of assessment referred to in section 244.52 or a unit of assessment forming part of any of classes 1A to 8 provided for in section 244.32, instead of taking into consideration its taxable value, the following values are taken into consideration:

(1)  in the first case, 40% of that value;

(2)  in the second case, 20% of that value; and

(3)  in the third case, the part of that value corresponding to the percentage of the rate specific to the category of non-residential immovables that is applicable to the unit under section 244.53 or that would be applicable if such a rate were fixed and if no rate specific to the category of industrial immovables were fixed.

If the unit of assessment belonging to the group provided for in section 244.31 includes immovables included in 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), the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables is taken into consideration rather than the total taxable value of the unit. The percentage determined under subparagraph 3 of the first paragraph is applied to that balance if the unit forms part of any of classes 1A to 8 provided for in section 244.32.

2006, c. 31, s. 100.