Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 244.23
Disposition versions

Full text
244.23. (Repealed).
1994, c. 30, s. 73; 1999, c. 40, s. 133; 2000, c. 54, s. 80; 2000, c. 10, s. 26; 2004, c. 20, s. 174.
244.23. Every local municipality may, by by-law, impose a tax on units of assessment entered on its property assessment roll which are comprised of non-residential immovables or of residential immovables for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E‐14.2).
However, a unit of assessment is not subject to the tax if it is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it is comprised solely of vacant land, of a body of water or of both vacant land and a body of water.
A unit of assessment is not subject to the tax if it is comprised solely of a dependency of a wholly residential unit not referred to in the first paragraph or is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment is subject to the tax if it is not referred to in the second or third paragraph and is composed both of residential or non-residential immovables referred to in the first paragraph and of residential immovables not referred to in that paragraph, or immovables comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation.
No municipality shall, for any one fiscal year, impose the tax provided for in this section and, either impose the surtax provided for in section 244.11 or fix, under section 244.29, a general property tax rate that is specific to the category of non-residential immovables provided for in section 244.33.
1994, c. 30, s. 73; 1999, c. 40, s. 133; 2000, c. 54, s. 80; 2000, c. 10, s. 26.
244.23. Every local municipality may, by by-law, impose a tax on units of assessment entered on its property assessment roll which are comprised of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E‐15.1).
However, a unit of assessment is not subject to the tax if it is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it is comprised solely of vacant land, of a body of water or of both vacant land and a body of water.
A unit of assessment is not subject to the tax if it is comprised solely of a dependency of a wholly residential unit not referred to in the first paragraph or is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment is subject to the tax if it is not referred to in the second or third paragraph and is composed both of residential or non-residential immovables referred to in the first paragraph and of residential immovables not referred to in that paragraph, or immovables comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation.
No municipality shall, for any one fiscal year, impose the tax provided for in this section and, either impose the surtax provided for in section 244.11 or fix, under section 244.29, a general property tax rate that is specific to the category of non-residential immovables provided for in section 244.33.
1994, c. 30, s. 73; 1999, c. 40, s. 133; 2000, c. 54, s. 80.
244.23. Every local municipality that does not impose the surtax provided for in section 244.11 may, by by-law, impose a tax on units of assessment entered on its property assessment roll which are comprised of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the tax if it is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it is comprised solely of vacant land, of a body of water or of both vacant land and a body of water.
A unit of assessment is not subject to the tax if it is comprised solely of a dependency of a wholly residential unit not referred to in the first paragraph or is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment is subject to the tax if it is not referred to in the second or third paragraph and is composed both of residential or non-residential immovables referred to in the first paragraph and of residential immovables not referred to in that paragraph, or immovables comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation.
1994, c. 30, s. 73; 1999, c. 40, s. 133.
244.23. Every local municipality that does not impose the surtax provided for in section 244.11 may, by by-law, impose a tax on units of assessment entered on its real estate assessment roll which are comprised of non-residential immovables or of residential immovables for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
However, a unit of assessment is not subject to the tax if it is comprised solely of an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), for the whole of which a certificate was issued under section 220.2 of this Act, or if it is comprised solely of vacant land, of a body of water or of both vacant land and a body of water.
A unit of assessment is not subject to the tax if it is comprised solely of a dependency of a wholly residential unit not referred to in the first paragraph or is comprised solely of the road bed of a railway to which section 47 applies.
Notwithstanding section 2, the second and third paragraphs apply only to whole units of assessment.
A unit of assessment is subject to the tax if it is not referred to in the second or third paragraph and is composed both of residential or non-residential immovables referred to in the first paragraph and of residential immovables not referred to in that paragraph, or immovables comprised in an agricultural operation that is registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation.
1994, c. 30, s. 73.
© Gouvernement du Québec