F-2.1 - Act respecting municipal taxation

Section 244.49.1 Disposition versions

2021-01-01

244.49.1. If the municipality results from an amalgamation, its constituting Act or Order in Council requires or authorizes it, during a transitional period, to fix different general property tax rates specific to a given category according to the territories of the municipalities having ceased to exist on amalgamation, and the municipality meets this requirement or uses this power during a fiscal year within that period, the municipality may provide that, instead of applying to each of the specific rates it fixes, the provisions of any of subdivisions A to E.2 shall apply to the hypothetical specific rate it would have fixed for that category for all its territory had it not imposed different general property tax rates specific to that category.

For the purpose of fixing the hypothetical specific rate, no account shall be taken of that part of the revenues from the general property tax generated by the application of all or part of the rate specific to the category that is to be used to finance expenditures related to the debts of the municipalities that ceased to exist on amalgamation if the Act or Order in Council referred to in the first paragraph institutes a transitional scheme to limit variations in the tax burden established for the territory of each such municipality and provides that the revenues used to finance such expenditures are not taken into account in establishing that tax burden.

For the purposes of the second paragraph, the expenditures related to debts include what the Act or Order in Council referred to in the first paragraph considers as such and the revenues from the general property tax include amounts to stand in lieu of the general property tax that must be paid by the Government in accordance with the second paragraph of section 210 or with section 254 and the first paragraph of section 255, or by the Crown in right of Canada or one of its mandataries.

2003, c. 19, s. 200; 2006, c. 31, s. 87; 2020, c. 7, s. 25.

2007-01-01

244.49.1. If the municipality results from an amalgamation, its constituting Act or Order in Council requires or authorizes it, during a transitional period, to fix different general property tax rates specific to a given category according to the territories of the municipalities having ceased to exist on amalgamation, and the municipality meets this requirement or uses this power during a fiscal year within that period, the municipality may provide that, instead of applying to each of the specific rates it fixes, the provisions of any of subdivisions A to E.1 shall apply to the hypothetical specific rate it would have fixed for that category for all its territory had it not imposed different general property tax rates specific to that category.

For the purpose of fixing the hypothetical specific rate, no account shall be taken of that part of the revenues from the general property tax generated by the application of all or part of the rate specific to the category that is to be used to finance expenditures related to the debts of the municipalities that ceased to exist on amalgamation if the Act or Order in Council referred to in the first paragraph institutes a transitional scheme to limit variations in the tax burden established for the territory of each such municipality and provides that the revenues used to finance such expenditures are not taken into account in establishing that tax burden.

For the purposes of the second paragraph, the expenditures related to debts include what the Act or Order in Council referred to in the first paragraph considers as such and the revenues from the general property tax include amounts to stand in lieu of the general property tax that must be paid by the Government in accordance with the second paragraph of section 210 or with section 254 and the first paragraph of section 255, or by the Crown in right of Canada or one of its mandataries.

2003, c. 19, s. 200; 2006, c. 31, s. 87.

2003-12-18

244.49.1. If the municipality results from an amalgamation, its constituting Act or Order in Council requires or authorizes it, during a transitional period, to fix different general property tax rates specific to a given category according to the territories of the municipalities having ceased to exist on amalgamation, and the municipality meets this requirement or uses this power during a fiscal year within that period, the municipality may provide that, instead of applying to each of the specific rates it fixes, the provisions of any of subdivisions A to E shall apply to the hypothetical specific rate it would have fixed for that category for all its territory had it not imposed different general property tax rates specific to that category.

For the purpose of fixing the hypothetical specific rate, no account shall be taken of that part of the revenues from the general property tax generated by the application of all or part of the rate specific to the category that is to be used to finance expenditures related to the debts of the municipalities that ceased to exist on amalgamation if the Act or Order in Council referred to in the first paragraph institutes a transitional scheme to limit variations in the tax burden established for the territory of each such municipality and provides that the revenues used to finance such expenditures are not taken into account in establishing that tax burden.

For the purposes of the second paragraph, the expenditures related to debts include what the Act or Order in Council referred to in the first paragraph considers as such and the revenues from the general property tax include amounts to stand in lieu of the general property tax that must be paid by the Government in accordance with the second paragraph of section 210 or with section 254 and the first paragraph of section 255, or by the Crown in right of Canada or one of its mandataries.

2003, c. 19, s. 200.