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F-2.1 - Act respecting municipal taxation

Section 223
Disposition versions

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223. The amount of the tax payable under section 222 for a municipal fiscal period is equal to the amount payable for the preceding fiscal period multiplied by the quotient obtained by dividing the total taxation revenues for the fiscal period for which the tax is payable by those for the preceding period.
However, the amount payable for a fiscal period may in no case be less than the amount payable for the previous fiscal period.
For the purposes of this section, “taxation revenues” means the revenues taken into consideration under Division III of Chapter XVIII.1 for the purpose of establishing the projected aggregate taxation rate of the municipality concerned.
The Minister may, however, amend the rules for computing the tax in a case where the total taxation revenues are reduced or increased by the constitution of a new local municipality, regrouping, annexation or other change in the territory of the municipality. The Minister shall then give a written notice of the new rules of computation to the municipality.
1979, c. 72, s. 223; 1980, c. 34, s. 35; 1983, c. 57, s. 117; 1991, c. 32, s. 106; 2006, c. 31, s. 74.
223. The amount of the tax payable under section 222 for a municipal fiscal period is equal to the amount payable for the preceding fiscal period multiplied by the quotient obtained by dividing the total taxation revenues for the fiscal period for which the tax is payable by those for the preceding period.
However, the amount payable for a fiscal period may in no case be less than the amount payable for the previous fiscal period.
For the purposes of this section, the words “total taxation revenues” mean the amount computed in accordance with paragraph 1 of section 234.
The Minister may, however, amend the rules for computing the tax in a case where the total taxation revenues are reduced or increased by the constitution of a new local municipality, regrouping, annexation or other change in the territory of the municipality. The Minister shall then give a written notice of the new rules of computation to the municipality.
1979, c. 72, s. 223; 1980, c. 34, s. 35; 1983, c. 57, s. 117; 1991, c. 32, s. 106.
223. The amount of the tax payable under section 222 for a municipal fiscal period is equal to the amount payable for the preceding fiscal period multiplied by the quotient obtained by dividing the total taxation revenues for the fiscal period for which the tax is payable by those for the preceding period.
However, the amount payable for a fiscal period may in no case be less than the amount payable for the previous fiscal period.
For the purposes of this section, the words “total taxation revenues” mean the amount computed in accordance with paragraph 1 of section 234.
The Minister may, however, amend the rules for computing the tax in a case where the total taxation revenues are reduced or increased by the constitution of a new municipal corporation, regrouping, annexation or other change in the territory of the municipal corporation. The Minister shall then give a written notice of the new rules of computation to the municipal corporation.
1979, c. 72, s. 223; 1980, c. 34, s. 35; 1983, c. 57, s. 117.
223. The amount of the tax payable under section 222 for a municipal fiscal period is equal to the amount payable for the preceding fiscal period multiplied by the quotient obtained by dividing the total taxation revenues for the fiscal period for which the tax is payable by those for the preceding period.
However, the amount payable for a fiscal period may in no case be less than the amount payable for the previous fiscal period.
For the purposes of this section, the words “total taxation revenues” mean the amount computed in accordance with paragraph 1 of section 234.
1979, c. 72, s. 223; 1980, c. 34, s. 35.
223. The amount contemplated in section 222 is equal to the product obtained by multiplying the number of kilowatt-hours divided by 100, produced and consumed by the person contemplated in section 222 in his fiscal period ended during the municipal fiscal period preceding that for which the tax is payable, by
(1)  the factor established under section 264 for the roll of the municipal corporation contemplated in section 222, and by
(2)  the rate of the general real estate tax of that municipal corporation.
1979, c. 72, s. 223.
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