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

Section 231.1
Disposition versions

Full text
231.1. Any rectory of a Church constituted as a legal person under the laws of Québec, if it is not included in the unit of assessment entered on the roll in the name of that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed the product obtained by multiplying the median proportion of the roll by the value fixed by regulation of the Minister, the median proportion being that established for the first fiscal year for which the roll applies.
The main residence belonging to a minister in charge of a place of public worship of a Church constituted as a legal person under the laws of Québec is a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39; 1982, c. 2, s. 95; 1988, c. 76, s. 62; 1991, c. 32, s. 109; 1999, c. 40, s. 133; 2004, c. 20, s. 165.
231.1. Any rectory of a Church constituted as a legal person under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed the product obtained by multiplying the median proportion of the roll by the value fixed by regulation of the Minister, the median proportion being that established for the first fiscal year for which the roll applies.
The main residence belonging to a minister in charge of a place of public worship of a Church constituted as a legal person under the laws of Québec is a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39; 1982, c. 2, s. 95; 1988, c. 76, s. 62; 1991, c. 32, s. 109; 1999, c. 40, s. 133.
231.1. Any rectory of a Church incorporated under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed the product obtained by multiplying the median proportion of the roll by the value fixed by regulation of the Minister, the median proportion being that established for the first fiscal year for which the roll applies.
The main residence belonging to a minister in charge of a place of public worship of a Church incorporated under the laws of Québec is considered to be a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39; 1982, c. 2, s. 95; 1988, c. 76, s. 62; 1991, c. 32, s. 109.
231.1. Any rectory of a Church incorporated under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed the product obtained by multiplying the median proportion of the roll by the value fixed by regulation of the Minister, the median proportion being that established for the first fiscal year for which the roll applies where the roll is a three-year roll.
The main residence belonging to a minister in charge of a place of public worship of a Church incorporated under the laws of Québec is considered to be a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39; 1982, c. 2, s. 95; 1988, c. 76, s. 62.
231.1. Any rectory of a Church incorporated under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed $100 000. For the purposes of this paragraph, the value of the immoveable is that entered on the roll, multiplied by the factor established by the Minister under section 264.
The main residence belonging to a minister in charge of a place of public worship of a Church incorporated under the laws of Québec is considered to be a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39; 1982, c. 2, s. 95.
231.1. Any rectory of a Church incorporated under the laws of Québec, where it is not owned by that Church, is exempt from municipal or school taxes on the portion of its value that does not exceed $50 000.
The main residence belonging to a minister in charge of a place of public worship of a Church incorporated under the laws of Québec is considered to be a rectory.
The first paragraph applies to only one rectory for each church.
1980, c. 34, s. 39.
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