Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
F-2.1 - Act respecting municipal taxation
Section 253.0.1
Disposition versions
253.0.1. If a demand for payment of a tax or compensation, including a supplement, mentions a credit granted in consideration of an amount to be paid to the municipality on behalf of the debtor under Division VII.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), the municipality may, if the Minister of Agriculture, Fisheries and Food refuses to pay that amount, require the debtor to pay it.
A demand under the first paragraph for payment of the amount of the credit is treated as a demand for payment of a tax supplement. However, despite Division VII.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation, no credit is to be mentioned in the demand.
253.0.1. If a demand for payment of a tax or compensation, including a supplement, mentions a credit granted in consideration of an amount to be paid to the municipality on behalf of the debtor under Division VII.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14), the municipality may, if the Minister of Agriculture, Fisheries and Food refuses to pay that amount, require the debtor to pay it.
A demand under the first paragraph for payment of the amount of the credit is treated as a demand for payment of a tax supplement. However, despite Division VII.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation, no credit is to be mentioned in the demand.
