F-2.1 - Act respecting municipal taxation

Section 244.25 Disposition versions

2004-11-01

244.25. (Repealed).

1994, c. 30, s. 73; 1998, c. 43, s. 7; 2000, c. 54, s. 81; 2000, c. 56, s. 153; 2004, c. 20, s. 174.

2002-01-01

244.25. The rate of the tax shall be fixed in the by-law adopted under section 244.23.

However, in the case of a unit of assessment referred to in the fifth paragraph of that section, the amount of the tax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.

In the case of a unit including the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal as it existed on 31 December 2001, the amount of the tax shall be computed by applying 40 % of the rate. Notwithstanding section 2, this paragraph refers to the whole unit even if the unit includes an immovable other than the road bed.

In the case of a unit where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20 % of the rate.

Where, under section 2, the fourth paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, the regulation made under paragraph 10 of section 263 and the provisions referring thereto do not apply in respect of the unit.

1994, c. 30, s. 73; 1998, c. 43, s. 7; 2000, c. 54, s. 81; 2000, c. 56, s. 153.

2000-12-20

244.25. The rate of the tax shall be fixed in the by-law adopted under section 244.23.

However, in the case of a unit of assessment referred to in the fifth paragraph of that section, the amount of the tax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.

In the case of a unit including the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be computed by applying 40 % of the rate. Notwithstanding section 2, this paragraph refers to the whole unit even if the unit includes an immovable other than the road bed.

In the case of a unit where activities inherent in the mission of a residential and long-term care centre within the meaning of the Act respecting health services and social services (chapter S‐4.2) are carried on in accordance with a permit issued under that Act, the amount of the tax shall be calculated at 20 % of the rate.

Where, under section 2, the fourth paragraph is deemed to apply to only part of a unit of assessment, the second paragraph of section 61, the regulation made under paragraph 10 of section 263 and the provisions referring thereto do not apply in respect of the unit.

1994, c. 30, s. 73; 1998, c. 43, s. 7; 2000, c. 54, s. 81.

1998-06-20

244.25. The rate of the tax shall be fixed in the by-law adopted under section 244.23.

However, in the case of a unit of assessment referred to in the fifth paragraph of that section, the amount of the tax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.

In the case of a unit including the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal, the amount of the tax shall be computed by applying 40 % of the rate. Notwithstanding section 2, this paragraph refers to the whole unit even if the unit includes an immovable other than the road bed.

1994, c. 30, s. 73; 1998, c. 43, s. 7.

1994-06-17

244.25. The rate of the tax shall be fixed in the by-law adopted under section 244.23.

However, in the case of a unit of assessment referred to in the fifth paragraph of that section, the amount of the tax shall be computed by applying that part of the rate which corresponds to the percentage prescribed for the units in its category by regulation of the Minister made under paragraph 10 of section 263.

In the case of a unit including the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail), the amount of the tax shall be computed by applying 40 % of the rate. Notwithstanding section 2, this paragraph refers to the whole unit even if the unit includes an immovable other than the road bed.

1994, c. 30, s. 73.