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F-2.1 - Act respecting municipal taxation

Section 244.39
Disposition versions

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244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.
If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s basic rate by the coefficient applicable under section 244.40.
If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:
(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s basic rate;
(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;
(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax and, if applicable, the revenues from the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1).
The revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed. The taxable non-residential property assessment is the one established for that fiscal year under Division IV of Chapter XVIII.1.
2000, c. 54, s. 82; 2001, c. 25, s. 125; 2003, c. 19, s. 194; 2006, c. 31, s. 83; 2017, c. 13, s. 164; 2019, c. 28, s. 139.
244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.
If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s basic rate by the coefficient applicable under section 244.40.
If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:
(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s projected aggregate taxation rate;
(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;
(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax and, if applicable, the revenues from the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1) and the revenues, among those from any special tax imposed at different rates under any of sections 487.1 and 487.2 of the Cities and Towns Act or articles 979.1 and 979.2 of the Municipal Code of Québec, that are not taken into account in establishing the municipality’s projected aggregate taxation rate.
The revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed. The projected aggregate taxation rate and the taxable non-residential property assessment are those established for that fiscal year under Divisions III and IV, respectively, of Chapter XVIII.1.
2000, c. 54, s. 82; 2001, c. 25, s. 125; 2003, c. 19, s. 194; 2006, c. 31, s. 83; 2017, c. 13, s. 164.
244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.
If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s projected aggregate taxation rate by the coefficient applicable under section 244.40.
If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:
(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s projected aggregate taxation rate;
(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;
(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax and, if applicable, the revenues from the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1) and the revenues, among those from any special tax imposed at different rates under any of sections 487.1 and 487.2 of the Cities and Towns Act or articles 979.1 and 979.2 of the Municipal Code of Québec, that are not taken into account in establishing the municipality’s projected aggregate taxation rate.
The revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed. The projected aggregate taxation rate and the taxable non-residential property assessment are those established for that fiscal year under Divisions III and IV, respectively, of Chapter XVIII.1.
2000, c. 54, s. 82; 2001, c. 25, s. 125; 2003, c. 19, s. 194; 2006, c. 31, s. 83.
244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.
If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s aggregate taxation rate by the coefficient applicable under section 244.40.
If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:
(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s aggregate taxation rate;
(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;
(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax and, if applicable, the revenues from the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1) and the revenues, among those from any special tax imposed at different rates under any of sections 487.1 and 487.2 of the Cities and Towns Act or articles 979.1 and 979.2 of the Municipal Code of Québec, that are not taken into account in establishing the aggregate taxation rate of the municipality under the regulation made under paragraph 3 of section 263 of this Act.
The aggregate taxation rate, the taxable non-residential property assessment and the revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed.
2000, c. 54, s. 82; 2001, c. 25, s. 125; 2003, c. 19, s. 194.
244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.
If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s aggregate taxation rate by the coefficient applicable under section 244.40.
If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied in whole or in part do not exceed the result obtained by performing the following operations consecutively:
(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s aggregate taxation rate;
(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;
(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax.
The aggregate taxation rate, the taxable non-residential property assessment and the revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed.
2000, c. 54, s. 82; 2001, c. 25, s. 125.
244.39. The rate specific to the category of non-residential immovables must be equal to or greater than the basic rate.
If the municipality does not impose the business tax for the same fiscal year, the specific rate shall not exceed the product obtained by multiplying the municipality’s aggregate taxation rate by the coefficient applicable under section 244.40.
If the municipality does impose the business tax for the same fiscal year and subject to the fourth paragraph of section 244.43, the specific rate must be such that the revenues derived from the rate being applied do not exceed the result obtained by performing the following operations consecutively:
(1)  multiplying the taxable non-residential property assessment of the municipality by the municipality’s aggregate taxation rate;
(2)  multiplying the product obtained under subparagraph 1 by the coefficient applicable under section 244.40;
(3)  subtracting, from the product obtained under subparagraph 2, the revenues of the municipality from the business tax.
The aggregate taxation rate, the taxable non-residential property assessment and the revenues are those anticipated for the fiscal year for the purposes of which the rate specific to the category of non-residential immovables must be fixed.
2000, c. 54, s. 82.
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