F-2.1 - Act respecting municipal taxation

Section 244.32 Disposition versions

2021-01-01

244.32. Every unit of assessment belonging to the group described in section 244.31 forms part of one of the following classes, according to the percentage represented by the taxable value of the aggregate of non-residential immovables included in the unit in relation to the total taxable value of the unit:

(1)  class 1A: less than 0.5%;

(2)  class 1B: 0.5% or more and less than 1%;

(3)  class 1C: 1% or more and less than 2%;

(4)  class 2: 2% or more and less than 4%;

(5)  class 3: 4% or more and less than 8%;

(6)  class 4: 8% or more and less than 15%;

(7)  class 5: 15% or more and less than 30%;

(8)  class 6: 30% or more and less than 50%;

(9)  class 7: 50% or more and less than 70%;

(10)  class 8: 70% or more and less than 95%;

(11)  class 9: 95% or more and less than 100%;

(12)  class 10: 100%.

For the purposes of the first paragraph,

(1)  “non-residential immovable” means any such immovable, other than such an immovable that is included in an agricultural operation registered in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or other than land the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1), and any residential immovable referred to in the first paragraph of section 244.31;

(2)  “taxable value” means, in addition to its ordinary meaning, the non-taxable value where

(a)  property taxes must be paid in respect of the immovable pursuant to the first paragraph of section 208;

(b)  a sum to stand in lieu of property taxes must be paid in respect of the immovable, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.

For the purposes of the first paragraph, if the unit of assessment includes immovables included in a registered agricultural operation to which subparagraph 1 of the second paragraph applies or, as the case may be, includes land the forest area of which is referred to in that subparagraph, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables and of that land must be taken into consideration rather than the total taxable value of the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 80; 2020, c. 7, s. 40; 2020, c. 7, s. 19.

2020-11-26

244.32. Every unit of assessment belonging to the group described in section 244.31 forms part of one of the following classes, according to the percentage represented by the taxable value of the aggregate of non-residential immovables included in the unit in relation to the total taxable value of the unit:

(1)  class 1A: less than 0.5%;

(2)  class 1B: 0.5% or more and less than 1%;

(3)  class 1C: 1% or more and less than 2%;

(4)  class 2: 2% or more and less than 4%;

(5)  class 3: 4% or more and less than 8%;

(6)  class 4: 8% or more and less than 15%;

(7)  class 5: 15% or more and less than 30%;

(8)  class 6: 30% or more and less than 50%;

(9)  class 7: 50% or more and less than 70%;

(10)  class 8: 70% or more and less than 95%;

(11)  class 9: 95% or more and less than 100%;

(12)  class 10: 100%.

For the purposes of the first paragraph,

(1)  “non-residential immovable” means any such immovable, other than such an immovable that is included in an agricultural operation registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), and any residential immovable referred to in the first paragraph of section 244.31;

(2)  “taxable value” means, in addition to its ordinary meaning, the non-taxable value where

(a)  property taxes must be paid in respect of the immovable pursuant to the first paragraph of section 208;

(b)  a sum to stand in lieu of property taxes must be paid in respect of the immovable, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.

For the purposes of the first paragraph, if the unit of assessment includes immovables included in a registered agricultural operation to which subparagraph 1 of the second paragraph applies, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 80; 2020, c. 7, s. 40.

2007-01-01

244.32. Every unit of assessment belonging to the group described in section 244.31 forms part of one of the following classes, according to the percentage represented by the taxable value of the aggregate of non-residential immovables included in the unit in relation to the total taxable value of the unit:

(1)  class 1A: less than 0.5%;

(2)  class 1B: 0.5% or more and less than 1%;

(3)  class 1C: 1% or more and less than 2%;

(4)  class 2: 2% or more and less than 4%;

(5)  class 3: 4% or more and less than 8%;

(6)  class 4: 8% or more and less than 15%;

(7)  class 5: 15% or more and less than 30%;

(8)  class 6: 30% or more and less than 50%;

(9)  class 7: 50% or more and less than 70%;

(10)  class 8: 70% or more and less than 95%;

(11)  class 9: 95% or more and less than 100%;

(12)  class 10: 100%.

For the purposes of the first paragraph,

(1)  “non-residential immovable” means any such immovable, other than such an immovable that is included in 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), and any residential immovable referred to in the first paragraph of section 244.31;

(2)  “taxable value” means, in addition to its ordinary meaning, the non-taxable value where

(a)  property taxes must be paid in respect of the immovable pursuant to the first paragraph of section 208;

(b)  a sum to stand in lieu of property taxes must be paid in respect of the immovable, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.

For the purposes of the first paragraph, if the unit of assessment includes immovables included in a registered agricultural operation to which subparagraph 1 of the second paragraph applies, the portion of the taxable value of the unit that remains after subtracting the taxable value of those immovables must be taken into consideration rather than the total taxable value of the unit.

2000, c. 54, s. 82; 2006, c. 31, s. 80.

2000-12-20

244.32. Every unit of assessment belonging to the group described in section 244.31 forms part of one of the following classes, according to the percentage represented by the taxable value of the aggregate of non-residential immovables included in the unit in relation to the total taxable value of the unit:

(1)  class 1A: less than 0.5 %;

(2)  class 1B: 0.5 % or more and less than 1 %;

(3)  class 1C: 1 % or more and less than 2 %;

(4)  class 2: 2 % or more and less than 4 %;

(5)  class 3: 4 % or more and less than 8 %;

(6)  class 4: 8 % or more and less than 15 %;

(7)  class 5: 15 % or more and less than 30 %;

(8)  class 6: 30 % or more and less than 50 %;

(9)  class 7: 50 % or more and less than 70 %;

(10)  class 8: 70 % or more and less than 95 %;

(11)  class 9: 95 % or more and less than 100 %;

(12)  class 10: 100 %.

For the purposes of the first paragraph,

(1)  “non-residential immovable” means any such immovable, other than such an immovable that is included in 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), and any residential immovable referred to in the first paragraph of section 244.31;

(2)  “taxable value” means, in addition to its ordinary meaning, the non-taxable value where

(a)  property taxes must be paid in respect of the immovable pursuant to the first paragraph of section 208;

(b)  a sum to stand in lieu of property taxes must be paid in respect of the immovable, either by the Government pursuant to the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries.

2000, c. 54, s. 82.