F-2.1 - Act respecting municipal taxation

Section 1 Disposition versions

2021-11-05

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the clerk-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, and any group of persons or assets, such as a partnership, association or trust;

“property tax” means a tax or surtax imposed by a local municipality or a tax imposed under the Education Act (chapter I-13.3) on an immovable or, if it is imposed regardless of use, in respect of the immovable;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board, a school service centre or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is considered to be a school service centre.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109; 2011, c. 11, s. 17; 2011, c. 16, s. 184; 2018, c. 5, s. 76; 2020, c. 1, s. 270; 2021, c. 31, s. 132.

2020-06-15

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, and any group of persons or assets, such as a partnership, association or trust;

“property tax” means a tax or surtax imposed by a local municipality or a tax imposed under the Education Act (chapter I-13.3) on an immovable or, if it is imposed regardless of use, in respect of the immovable;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board, a school service centre or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is considered to be a school service centre.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109; 2011, c. 11, s. 17; 2011, c. 16, s. 184; 2018, c. 5, s. 76; 2020, c. 1, s. 270.

2019-07-01

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, and any group of persons or assets, such as a partnership, association or trust;

“property tax” means a tax or surtax imposed by a local municipality or a tax imposed under the Education Act (chapter I-13.3) on an immovable or, if it is imposed regardless of use, in respect of the immovable;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109; 2011, c. 11, s. 17; 2011, c. 16, s. 184; 2018, c. 5, s. 76.

2011-07-01

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, and any group of persons or assets, such as a partnership, association or trust;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109; 2011, c. 11, s. 17; 2011, c. 16, s. 184.

2011-06-13

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, and any group of persons or assets, such as a partnership, association or trust;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109; 2011, c. 11, s. 17.

2009-06-17

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Regions and Land Occupancy;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72; 2009, c. 26, s. 109.

2007-01-01

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs and Regions;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

For the purposes of this Act, the production of electric power at a thermal power plant, as part of the operation of a private-sector enterprise, is considered to be industrial production.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 31, s. 72.

2005-06-17

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs and Regions;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250; 2005, c. 28, s. 196.

2003-12-18

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs, Sports and Recreation;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33; 2003, c. 19, s. 250.

2003-02-28

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs and Greater Montréal;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Comité de gestion de la taxe scolaire de l’île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of `immovable´ in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143; 2002, c. 75, s. 33.

2002-01-01

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté métropolitaine de Montréal or the Communauté métropolitaine de Québec;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs and Greater Montréal;

“municipal body responsible for assessment” : means a regional county municipality or a local municipality in respect of which a regional county municipality has no jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of `immovable´ in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59; 2000, c. 56, s. 143.

2001-12-20

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs and Greater Montréal;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

As regards an immovable referred to in paragraph 1 of the definition of “immovable” in the first paragraph and in paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, paragraph 2 of that definition refers only to a movable that, in addition to being permanently attached to the immovable, ensures the utility of the immovable. However, that paragraph does not refer to such a movable that is used, to whatever extent, for the operation of an enterprise or for the carrying on of activities in the immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37; 2001, c. 68, s. 59.

2000-12-20

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means

(1)  an immovable within the meaning of article 900 of the Civil Code;

(2)  subject to the third paragraph, a movable that is permanently attached to an immovable referred to in paragraph 1;

“Minister” means the Minister of Municipal Affairs and Greater Montréal;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

In the case of an immovable referred to in the first paragraph of the definition of “immovable” in the first paragraph and in any of paragraphs 1, 1.2, 2.1 and 13 to 17 of section 204, under paragraph 2 of that definition, only those movables referred to which ensure the utility of the immovable are to be considered as immovables, and any movables which, in the immovable, are used for the operation of an enterprise or the pursuit of activities are to remain movables.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 37.

1999-10-27

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code (Statutes of Québec, 1991, chapter 64);

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable within the meaning of article 900 of the Civil Code or a movable that is permanently attached to such an immovable;

“Minister” means the Minister of Municipal Affairs and Greater Montréal;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133; 1999, c. 43, s. 13.

1999-10-22

1. In this Act, unless the context indicates otherwise,

“building” means an immovable, other than land, within the meaning of article 900 of the Civil Code (Statutes of Québec, 1991, chapter 64);

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable within the meaning of article 900 of the Civil Code or a movable that is permanently attached to such an immovable;

“Minister” means the Minister of Municipal Affairs;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a business establishment, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 922 of the Civil Code, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the domain of the State, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“property tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“public body” means the State, the Crown in right of Canada or one of their mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“roll” means the property assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1; 1999, c. 40, a. 133.

1999-06-19

1. In this Act, unless the context indicates otherwise,

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a place of business, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2, 3 or 4;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code of Lower Canada, except in the case provided for in paragraph 3 or 4;

(3)  the person who possesses an immovable as, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

(4)  the person who possesses an immovable as usufructuary otherwise than as a member of a group of usufructuaries each having a right of enjoyment periodically and successively in the immovable;

“person” means any person, including a partnership;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“real estate tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“roll” means the real estate assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257; 1999, c. 31, s. 1.

1998-04-01

1. In this Act, unless the context indicates otherwise,

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a place of business, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code of Lower Canada, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“person” means any person, including a partnership;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“real estate tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“roll” means the real estate assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable;

“Tribunal” means the Administrative Tribunal of Québec.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1; 1997, c. 43, s. 257.

1994-06-17

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a place of business, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code of Lower Canada, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“person” means any person, including a partnership;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“real estate tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“roll” means the real estate assessment roll or the roll of rental values;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1; 1994, c. 30, s. 1.

1993-06-15

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a place of business, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“person” means any person, including a partnership;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“real estate tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“roll” means the real estate assessment roll or the roll of rental values;

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2; 1993, c. 19, s. 1.

1991-06-20

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a local municipality or a municipal body responsible for assessment, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal body responsible for assessment” : means a community, a regional county municipality or a local municipality where no community or regional county municipality has jurisdiction in matters of assessment;

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality, a community or an intermunicipal board;

“occupant” means a person who occupies an immovable otherwise than as owner or, in the case of a place of business, the person who carries on therein an activity giving rise to the imposition of the business tax or the payment of a sum in lieu thereof;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a community, a fabrique, an intermunicipal management board or a school board;

“real estate tax” means a tax or surtax that a local municipality or a school board imposes on an immovable or in respect of the immovable if the tax or surtax is imposed regardless of use;

“roll” means the real estate assessment roll or the roll of rental values;

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111; 1991, c. 29, s. 10; 1991, c. 32, s. 2.

1991-01-01

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté urbaine de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immovable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages and the Naskapi Village Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immovable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immovable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613; 1990, c. 85, s. 111.

1989-07-01

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immovable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages and the Naskapi Village Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immovable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immovable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

For the purposes of this Act, the Conseil scolaire de l’Île de Montréal is classified as a school board.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76; 1988, c. 84, s. 613.

1987-05-27

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immovable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages and the Naskapi Village Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immovable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is land in the public domain, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immovable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“school board” means the Conseil scolaire de l’île de Montréal, a regional school board or another school board governed by the Education Act (chapter I-14);

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1; 1987, c. 23, s. 76.

1986-09-01

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immovable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object attached for a permanency by anyone to an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages and the Naskapi Village Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immovable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is Crown land, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immovable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“school board” means the Conseil scolaire de l’île de Montréal, a regional school board or another school board governed by the Education Act (chapter I-14);

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87; 1986, c. 34, s. 1.

1985-06-20

1. In this Act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“building” means a building contemplated in article 376 of the Civil Code of Lower Canada;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immovable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immovable” means an immovable by nature within the meaning of the Civil Code of Lower Canada or a movable object placed by anyone for a permanency in or on an immovable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages and the Naskapi Village Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immovable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immovable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immovable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immovable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immovable is Crown land, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immovable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“school board” means the Conseil scolaire de l’île de Montréal, a regional school board or another school board governed by the Education Act (chapter I-14);

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immovable.

1979, c. 72, s. 1; 1985, c. 27, s. 87.

0001-01-01

1. In this act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immoveable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immoveable” means an immoveable by nature within the meaning of the Civil Code or a moveable object placed by anyone for a permanency in or on an immoveable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages and the Naskapi Village Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immoveable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immoveable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immoveable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immoveable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immoveable is Crown land, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immoveable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“school board” means the Conseil scolaire de l’île de Montréal, a regional school board or another school board governed by the Education Act (chapter I-14);

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immoveable;

“woodlot” means an immoveable other than a farm woodlot

(1)  that is the subject of a forest development plan supervised by the Minister of Energy and Resources or that is, or is intended to be, exploited in a real and continuous manner for domestic, industrial or commercial forest purposes, and

(2)  that is not used or intended to be used mainly for residential purposes or for purposes of pleasure, recreation or sport.

1979, c. 72, s. 1.

1979-12-21

1. In this act, unless the context indicates otherwise,

“board” means the Bureau de révision de l’évaluation foncière du Québec;

“clerk” means the clerk, the secretary-treasurer, the treasurer or the secretary of a municipal corporation or municipality, as the case may be;

“Commission” means the Commission municipale du Québec;

“community” means the Communauté urbaine de Montréal, the Communauté urbaine de Québec or the Communauté régionale de l’Outaouais;

“county corporation” means a county corporation or a regional county municipality;

“farm” means an immoveable

(1)  that is exploited for purposes of agriculture or horticulture, in a hot house or in the open, aviculture, bee-keeping or the raising of livestock, or as an orchard, sugar bush or farm woodlot, if that exploitation is real and continuous, and

(2)  that is not used mainly for residential purposes or for purposes of pleasure, recreation or sport, or intended to be so used;

“immoveable” means an immoveable by nature within the meaning of the Civil Code or a moveable object placed by anyone for a permanency in or on an immoveable by nature;

“Minister” means the Minister of Municipal Affairs;

“municipal corporation” means any municipal corporation by whatever law governed, except

(1)  a county corporation, subject to section 8;

(2)  a northern village corporation, subject to the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(3)  a Cree or Naskapi village corporation, subject to the Cree Villages Act (chapter V-5.1);

“municipal service” means the water, sewer, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting, snow removal or septic tank cleaning service supplied by a municipality or a municipal corporation;

“municipality” means

a municipal corporation

(1)  that is not part of a community,

(2)  that is not a municipal corporation in which a county corporation has jurisdiction in real estate assessment, and

(3)  that has not delegated the exercise of its jurisdiction in real estate assessment;

a community; or

a county corporation;

“occupant” means a person who occupies an immoveable otherwise than as owner;

“owner” means

(1)  the person who holds the right of ownership to an immoveable, except in the case provided for in paragraph 2 or 3;

(2)  the person who possesses an immoveable in the manner described in article 2193 of the Civil Code, except in the case provided for in paragraph 3;

(3)  the person who possesses an immoveable as usufructuary, institute of a substitution or emphyteutic lessee, or, where the immoveable is Crown land, the person who occupies it under a promise of sale, occupation licence or location ticket;

“public body” means the Crown in right of Canada or of Québec or one of its mandataries, a municipality, a municipal corporation, an intermunicipal management board or a school board;

“real estate tax” means a tax imposed on an immoveable by a municipal corporation or a school board, regardless of the use made of it;

“roll” means the real estate assessment roll;

“school board” means the Conseil scolaire de l’île de Montréal, a regional school board or another school board governed by the Education Act (chapter I-14);

“section” means a section of the board;

“telecommunications” means the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or other electric, electronic, magnetic, electromagnetic or optical means;

“trailer” means a trailer, a semi-trailer or a mobile home which is used, or intended to be used, as a dwelling, office or commercial or industrial establishment and which has not become an immoveable;

“woodlot” means an immoveable other than a farm woodlot

(1)  that is the subject of a forest development plan supervised by the Minister of Energy and Resources or that is, or is intended to be, exploited in a real and continuous manner for domestic, industrial or commercial forest purposes, and

(2)  that is not used or intended to be used mainly for residential purposes or for purposes of pleasure, recreation or sport.

1979, c. 72, s. 1.