F-2.1 - Act respecting municipal taxation

Section 244.51 Disposition versions

2013-01-01

244.51. In the case of a unit of assessment that includes 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 calculated, where a rate has been fixed in respect of the category of non-residential immovables, at:

(1)  40% of that rate and 60% of the basic rate in the case of a local railway, as defined by a regulation of the Minister; or

(2)  the rate specific to that category in other cases.

Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.

2000, c. 54, s. 82; 2000, c. 56, s. 154; 2001, c. 25, s. 219; 2011, c. 33, s. 22, s. 31; 2011, c. 33, s. 22.

2012-01-01

244.51. In the case of a unit of assessment that includes 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 calculated, where a rate has been fixed in respect of the category of non-residential immovables, at:

(1)  40% of that rate and 60% of the basic rate in the case of a local railway, as defined by a regulation of the Minister; or

(2)  70% of the rate specific to that category and 30% of the basic rate in other cases.

Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.

2000, c. 54, s. 82; 2000, c. 56, s. 154; 2001, c. 25, s. 219; 2011, c. 33, s. 22, s. 31.

2002-01-01

244.51. In the case of a unit of assessment that includes 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 calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 40% of that rate and at 60% of the basic rate.

Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.

2000, c. 54, s. 82; 2000, c. 56, s. 154; 2001, c. 25, s. 219.

2000-12-20

244.51. In the case of a unit of assessment that includes 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 calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 40 % of that rate and at 60 % of the basic rate.

Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.

2000, c. 54, s. 82.