F-2.1 - Act respecting municipal taxation

Section 204.1 Disposition versions

2004-11-01

204.1. An immovable that is included in a unit of assessment entered on the roll in the name of a person referred to in any paragraph of section 204 and that is used by another person referred to in that section remains exempt from taxation and contemplated in the paragraph. The same rule applies if the paragraph requires the immovable to be used for a certain purpose and it is used for another purpose mentioned in that section.

However, an immovable included in a unit of assessment entered on the roll in the name of a religious institution is considered contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.

1980, c. 34, s. 28; 1982, c. 63, s. 213; 1994, c. 30, s. 61; 1999, c. 40, s. 133; 2004, c. 20, s. 159.

1999-10-22

204.1. An immovable belonging to a person referred to in any paragraph of section 204 that is used by another person referred to in that section remains exempt from taxation and contemplated in the paragraph. The same rule applies if the paragraph requires the immovable to be used for a certain purpose and it is used for another purpose mentioned in that section.

However, an immovable belonging to a religious institution is considered contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.

1980, c. 34, s. 28; 1982, c. 63, s. 213; 1994, c. 30, s. 61; 1999, c. 40, s. 133.

1994-06-17

204.1. An immovable belonging to a person referred to in any paragraph of section 204 that is used by another person referred to in that section remains exempt from taxation and contemplated in the paragraph. The same rule applies if the paragraph requires the immovable to be used for a certain purpose and it is used for another purpose mentioned in that section.

However, an immovable belonging to a religious institution is deemed contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.

1980, c. 34, s. 28; 1982, c. 63, s. 213; 1994, c. 30, s. 61.

1982-12-18

204.1. An immoveable belonging to a person referred to in any paragraph of section 204 remains exempt from taxation and is deemed to be contemplated in that paragraph if it is used by another person, or for a purpose other than that contemplated in that paragraph, referred to in section 204.

However, an immoveable belonging to a religious institution is deemed contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.

For the purposes of this section, the word “person” includes the Crown, a body or an institution without juridical personality.

1980, c. 34, s. 28; 1982, c. 63, s. 213.

1980-12-19

204.1. An immoveable belonging to a person referred to in any paragraph of section 204 remains exempt from taxation and is deemed to be contemplated in that paragraph if it is used by another person, or for a purpose other than that contemplated in that paragraph, referred to in section 204.

However, an immoveable belonging to a religious institution is deemed contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.

1980, c. 34, s. 28.