F-2.1 - Act respecting municipal taxation

Section 222 Disposition versions

1999-10-22

222. A person, other than Hydro-Québec or any of its subsidiaries, who operates an electric power production system, who consumes all or part of the energy produced therein and whose immovable not entered on the roll under section 68 or exempt from taxation under paragraph 7 of section 204 was subject, for the municipal fiscal year beginning in 1979, to the taxes provided for in section 101 of the Property Assessment Act (chapter E-16), must pay to the local municipality in whose territory the immovable is situated, as municipal property tax on that immovable or, as the case may be, on the whole of such immovables the person possesses in the territory, a tax computed in accordance with section 223.

For the purposes of this section, the power consumed by a person not dealing at arm’s length with the person who produces it, within the meaning of the Taxation Act (chapter I-3), is deemed to be consumed by that person.

1979, c. 72, s. 222; 1980, c. 34, s. 34; 1991, c. 32, s. 160; 1994, c. 30, s. 64; 1999, c. 40, s. 133.

1994-06-17

222. A person, other than Hydro-Québec or any of its subsidiaries, who operates an electric power production system, who consumes all or part of the energy produced therein and whose immovable not entered on the roll under section 68 or exempt from taxation under paragraph 7 of section 204 was subject, for the municipal fiscal year beginning in 1979, to the taxes provided for in section 101 of the Real Estate Assessment Act (chapter E-16), must pay to the local municipality in whose territory the immovable is situated, as municipal real estate tax on that immovable or, as the case may be, on the whole of such immovables the person possesses in the territory, a tax computed in accordance with section 223.

For the purposes of this section, the power consumed by a person not dealing at arm’s length with the person who produces it, within the meaning of the Taxation Act (chapter I-3), is deemed to be consumed by that person.

1979, c. 72, s. 222; 1980, c. 34, s. 34; 1991, c. 32, s. 160; 1994, c. 30, s. 64.

1991-06-20

222. A person, other than Hydro-Québec and its subsidiaries, who operates or has operated an electric power production system and who himself consumes all or a part of the electric power he produces, must pay to the local municipality in whose territory one of his immovables not entered on the roll under section 68 or not taxable under paragraph 7 of section 204 is situated, as municipal real estate tax on that immovable, for each municipal fiscal period, a tax computed in accordance with section 223.

For the purposes of this section, the power consumed by a person not dealing at arm’s length with the person who produces it, within the meaning of the Taxation Act (chapter I-3), is deemed to be consumed by that person.

1979, c. 72, s. 222; 1980, c. 34, s. 34; 1991, c. 32, s. 160.

1980-12-19

222. A person, other than Hydro-Québec and its subsidiaries, who operates or has operated an electric power production system and who himself consumes all or a part of the electric power he produces, must pay to the municipal corporation in whose territory one of his immoveables not entered on the roll under section 68 or not taxable under paragraph 7 of section 204 is situated, as municipal real estate tax on that immoveable, for each municipal fiscal period, a tax computed in accordance with section 223.

For the purposes of this section, the power consumed by a person not dealing at arm’s length with the person who produces it, within the meaning of the Taxation Act (chapter I-3), is deemed to be consumed by that person.

1979, c. 72, s. 222; 1980, c. 34, s. 34.

1979-12-21

222. A person, other than Hydro-Québec and its subsidiaries, who operates or has operated an electric power production system and who himself consumes part of the electric power he produces, must pay to the municipal corporation in whose territory his dam or station is situated, as municipal real estate tax on that dam or station for each municipal fiscal period coinciding with a particular calendar year, a tax computed in accordance with section 223.

1979, c. 72, s. 222.