Ministère de l'Emploi et de la Solidarité sociale
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F-2.1 - Act respecting municipal taxation

Section 210
Disposition versions

Full text
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school property taxes or exempt such a government or body from any municipal or school property taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may have retroactive effect from the date fixed by the Minister and be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality, school service centre or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
If the exemption provided for in the first paragraph is conditional on a recognition and if the recognition is retroactive, the exemption and, where applicable, the obligation to pay the amount referred to in the second paragraph are retroactive to the same date as the recognition. However, if the exemption is conditional on two recognitions taking effect on different dates, the exemption is retroactive to the more recent of the two dates.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality, school service centre or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
If the Government of Québec has granted an exemption in respect of a tax that a foreign government or an international body would otherwise have been required to pay under section 208 as a lessee or occupant of an immovable, the immovable
(1)  shall remain not taxable, notwithstanding the second paragraph of section 208, even if it is not referred to in paragraph 1 or 1.1 of section 204; and
(2)  shall remain entered in the name of the foreign government or the international body, as if the fifth paragraph of section 208 continued to apply notwithstanding the exemption, if the Government of Québec must pay an amount to stand in lieu of the tax in respect of which the exemption has been granted.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2001, c. 25, s. 120; 2002, c. 37, s. 230; 2017, c. 17, s. 66; 2020, c. 1, s. 273.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school property taxes or exempt such a government or body from any municipal or school property taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may have retroactive effect from the date fixed by the Minister and be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
If the exemption provided for in the first paragraph is conditional on a recognition and if the recognition is retroactive, the exemption and, where applicable, the obligation to pay the amount referred to in the second paragraph are retroactive to the same date as the recognition. However, if the exemption is conditional on two recognitions taking effect on different dates, the exemption is retroactive to the more recent of the two dates.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
If the Government of Québec has granted an exemption in respect of a tax that a foreign government or an international body would otherwise have been required to pay under section 208 as a lessee or occupant of an immovable, the immovable
(1)  shall remain not taxable, notwithstanding the second paragraph of section 208, even if it is not referred to in paragraph 1 or 1.1 of section 204 ; and
(2)  shall remain entered in the name of the foreign government or the international body, as if the fifth paragraph of section 208 continued to apply notwithstanding the exemption, if the Government of Québec must pay an amount to stand in lieu of the tax in respect of which the exemption has been granted.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2001, c. 25, s. 120; 2002, c. 37, s. 230; 2017, c. 17, s. 66.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school property taxes or exempt such a government or body from any municipal or school property taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may have retroactive effect from the date fixed by the Minister and be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
If the exemption provided for in the first paragraph is conditional on a recognition and if the recognition is retroactive, the exemption and, where applicable, the obligation to pay the amount referred to in the second paragraph are retroactive to the same date as the recognition. However, if the exemption is conditional on two recognitions taking effect on different dates, the exemption is retroactive to the more recent of the two dates.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
If the Government of Québec has granted an exemption in respect of a tax that a foreign government or an international body would otherwise have been required to pay under section 208 as a lessee or occupant of an immovable, the immovable
(1)  shall remain not taxable, notwithstanding the second paragraph of section 208, even if it is not referred to in paragraph 1 or 1.1 of section 204 ; and
(2)  shall remain entered in the name of the foreign government or the international body, as if the third paragraph of section 208 continued to apply notwithstanding the exemption, if the Government of Québec must pay an amount to stand in lieu of the tax in respect of which the exemption has been granted.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2001, c. 25, s. 120; 2002, c. 37, s. 230.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school property taxes or exempt such a government or body from any municipal or school property taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may have retroactive effect from the date fixed by the Minister and be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
If the exemption provided for in the first paragraph is conditional on a recognition and if the recognition is retroactive, the exemption and, where applicable, the obligation to pay the amount referred to in the second paragraph are retroactive to the same date as the recognition. However, if the exemption is conditional on two recognitions taking effect on different dates, the exemption is retroactive to the more recent of the two dates.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70; 1999, c. 40, s. 133; 2001, c. 25, s. 120.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school property taxes or exempt such a government or body from any municipal or school property taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70; 1999, c. 40, s. 133.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school real estate taxes or exempt such a government or body from any municipal or school real estate taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Relations. Such recognition may be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33; 1996, c. 21, s. 70.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school real estate taxes or exempt such a government or body from any municipal or school real estate taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Affairs, Immigration and Cultural Communities. Such recognition may be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104; 1994, c. 15, s. 33.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school real estate taxes or exempt such a government or body from any municipal or school real estate taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Affairs. Such recognition may be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the local municipality or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
The amount referred to in the second paragraph shall be paid only upon the production by the municipality or school board of a demand for payment on the form supplied by the person required to make payment of that amount, within the time limit prescribed by regulation under subparagraph g of paragraph 2 of section 262.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60; 1991, c. 32, s. 104.
210. The Gouvernement du Québec may, by regulation and to the extent and on the conditions it determines, exempt any immovable of the government of another Canadian province, of a foreign government or of an international body from municipal or school real estate taxes or exempt such a government or body from any municipal or school real estate taxes it would be required to pay under section 208 or from any other tax or municipal compensation. The Gouvernement du Québec may prescribe, as a condition for exemption, that the government or body, or the immovable of which it is the owner or occupant, be recognized by the Minister of International Affairs. Such recognition may be limited according to the nature of the activities carried on in the immovable by the government or body.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the municipal corporation or school board an amount to stand in lieu of any tax or compensation from which the immovable, a government or body is thus exempted.
1979, c. 72, s. 210; 1986, c. 34, s. 16; 1988, c. 76, s. 60.
210. The Government may, to the extent and on the conditions it determines, exempt any immovable of a foreign government or of an international body from municipal or school real estate taxes or exempt the owner or occupant of such an immovable from any personal tax or municipal compensation.
The Government may also, to the extent and on the conditions it determines, undertake to pay to the municipal corporation or school board an amount to stand in lieu of any tax or compensation from which the immovable or person is thus exempted.
1979, c. 72, s. 210; 1986, c. 34, s. 16.
210. The immoveables of a foreign government may be declared exempt from all municipal and school taxes by the Gouvernement du Québec to such extent and on such conditions as it may determine.
The Gouvernement du Québec may also undertake to pay a compensation as municipal or school taxes in respect of an immoveable thus exempted.
1979, c. 72, s. 210.
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