F-2.1 - Act respecting municipal taxation

Section 244.64.7 Disposition versions

2021-01-01

244.64.7. Section 244.32, the second paragraph of section 244.36.0.1, the second paragraph of section 244.36.1 and sections 244.50 to 244.58 apply, with the necessary modifications, to the subcategories contemplated in this subdivision and the rates set in accordance with it.

For that application, a reference to a rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the subcategory to which the unit of assessment concerned by the application belongs.

However, for the purposes of sections 244.50 to 244.58, if a unit of assessment belongs to two or more subcategories, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the subcategory corresponding to the predominant portion of the value of the unit or part of the unit associated with those subcategories.

Despite the third paragraph, if the value of the unit or part of the unit associated with those subcategories is equal to or greater than 25 million dollars, and each of at least two subcategories represents 30% or more of that value, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate obtained by combining part of the rate specific to each subcategory representing 30% or more of that value, such part being determined on the basis of the proportion that the value of the subcategory concerned is of the total value of the subcategories so retained.

2017, c. 13, s. 173; 2018, c. 8, s. 185; 2020, c. 7, s. 27.

2018-04-19

244.64.7. Section 244.32, the second paragraph of section 244.36.1 and sections 244.50 to 244.58 apply, with the necessary modifications, to the subcategories contemplated in this subdivision and the rates set in accordance with it.

For that application, a reference to a rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the subcategory to which the unit of assessment concerned by the application belongs.

However, for the purposes of sections 244.50 to 244.58, if a unit of assessment belongs to two or more subcategories, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the subcategory corresponding to the predominant portion of the value of the unit or part of the unit associated with those subcategories.

Despite the third paragraph, if the value of the unit or part of the unit associated with those subcategories is equal to or greater than 25 million dollars, and each of at least two subcategories represents 30% or more of that value, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate obtained by combining part of the rate specific to each subcategory representing 30% or more of that value, such part being determined on the basis of the proportion that the value of the subcategory concerned is of the total value of the subcategories so retained.

2017, c. 13, s. 173; 2018, c. 8, s. 185.

2017-06-16

244.64.7. Section 244.32, the second paragraph of section 244.36.1 and sections 244.50 to 244.58 apply, with the necessary modifications, to the subcategories contemplated in this subdivision and the rates set in accordance with it.

For that application, a reference to a rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the subcategory to which the unit of assessment concerned by the application belongs.

However, if a unit of assessment belongs to more than one subcategory or to a combination of more than one category and subcategories and the value of the unit or part of a unit associated with such a combination is less than 25 million dollars, the unit or part, as the case may be, is deemed to belong to the category or subcategory corresponding to the predominant part of its value.

If the value of the unit or part of a unit associated with such a combination is equal to or greater than 25 million dollars, that value shall be divided among the applicable categories and subcategories in proportion to the value of each part representing 30% or more of that value.

2017, c. 13, s. 173.