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F-2.1 - Act respecting municipal taxation
Section 243.4
Disposition versions
243.4. The person who may be granted recognition giving rise to a business tax exemption is the person who would otherwise be required to pay that tax by reason of the activity the person carries on in the immovable concerned.
The recognition giving rise to a property tax exemption is deemed, for the user mentioned in the recognition and in respect of the activity the user carries on in the immovable concerned, to be recognition giving rise to a business tax exemption.
243.4. The person who may be granted recognition giving rise to a business tax exemption is the person who would otherwise be required to pay that tax by reason of the activity the person carries on in the immovable concerned.
The recognition giving rise to a property tax exemption is deemed, for the user mentioned in the recognition and in respect of the activity the user carries on in the immovable concerned, to be recognition giving rise to a business tax exemption.
If there is no business tax in the territory of the local municipality in which the immovable concerned is situated, the first two paragraphs shall be applied as if that tax were imposed by the municipality having jurisdiction.
