F-2.1 - Act respecting municipal taxation

Section 256 Disposition versions

2022-01-01

256. The immovables or business establishments comprised in a category contemplated in section 255, or excluded therefrom, may be listed in the regulation made under paragraph 2 of section 262.

The percentages mentioned in the second, third and fourth paragraphs of section 255 may be increased by the regulation contemplated in the first paragraph.

For the purpose of calculating the amount payable under section 254 for a fiscal year in respect of an immovable referred to in any of those paragraphs, the aggregate taxation rate established for the preceding fiscal year under Division III of Chapter XVIII.1 or established according to the calculation rules prescribed by a regulation referred to in the first paragraph, if those rules are prescribed, and the non-taxable value of the immovable for the preceding fiscal year are used.

The rules for establishing the amount of money paid by the Government in respect of an immovable or business establishment contemplated in the first paragraph of section 255 whose owner or occupant is the State may be amended by the regulation referred to in the first paragraph.

The amendments or specifications made by the regulation contemplated in the first paragraph to section 255 are deemed to form part of that section.

1979, c. 72, s. 256; 1980, c. 34, s. 45; 1991, c. 32, s. 149; 1999, c. 40, s. 133; 2006, c. 31, s. 95; 2021, c. 31, s. 118.

2007-01-01

256. The types of immovables or business establishments comprised in a category contemplated in section 255, or excluded therefrom, may be listed in the regulation made under paragraph 2 of section 262.

The percentages mentioned in the second, third and fourth paragraphs of section 255 may be increased by the regulation contemplated in the first paragraph.

For the purpose of calculating the amount payable under section 254 for a fiscal year in respect of an immovable referred to in any of those paragraphs, the greater of the aggregate taxation rate established for that fiscal year under Division III of Chapter XVIII.1 and the weighted aggregate taxation rate established for that fiscal year in accordance with the rules prescribed under subparagraph b.1 of paragraph 2 of section 262 is used.

The amendments or specifications made by the regulation contemplated in the first paragraph to section 255 are deemed to form part of that section.

1979, c. 72, s. 256; 1980, c. 34, s. 45; 1991, c. 32, s. 149; 1999, c. 40, s. 133; 2006, c. 31, s. 95.

1999-10-22

256. The types of immovables or business establishments comprised in a category contemplated in section 255, or excluded therefrom, may be listed in the regulation made under paragraph 2 of section 262.

The percentages mentioned in the second, third and fourth paragraphs of section 255 may be increased by the regulation contemplated in the first paragraph.

The rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, may be established by the regulation contemplated in the first paragraph, and may differ from those provided in section 234.

The amendments or specifications made by the regulation contemplated in the first paragraph to section 255 are deemed to form part of that section.

1979, c. 72, s. 256; 1980, c. 34, s. 45; 1991, c. 32, s. 149; 1999, c. 40, s. 133.

1991-06-20

256. The types of immovables or places of business comprised in a category contemplated in section 255, or excluded therefrom, may be listed in the regulation made under paragraph 2 of section 262.

The percentages mentioned in the second, third and fourth paragraphs of section 255 may be increased by the regulation contemplated in the first paragraph.

The rules for computing the aggregate taxation rate of a local municipality, for the purposes of section 255, may be established by the regulation contemplated in the first paragraph, and may differ from those provided in section 234.

The amendments or specifications made by the regulation contemplated in the first paragraph to section 255 are deemed to form part of that section.

1979, c. 72, s. 256; 1980, c. 34, s. 45; 1991, c. 32, s. 149.

1980-12-19

256. The types of immoveables or places of business comprised in a category contemplated in section 255, or excluded therefrom, may be listed in the regulation made under paragraph 2 of section 262.

The percentages mentioned in the second, third and fourth paragraphs of section 255 may be increased by the regulation contemplated in the first paragraph.

The rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, may be established by the regulation contemplated in the first paragraph, and may differ from those provided in section 234.

The amendments or specifications made by the regulation contemplated in the first paragraph to section 255 are deemed to form part of that section.

1979, c. 72, s. 256; 1980, c. 34, s. 45.

1979-12-21

256. The types of immoveables comprised in a category contemplated in section 255, or excluded therefrom, may be listed in the regulation made under paragraph 2 of section 262.

The percentages mentioned in the second, third and fourth paragraphs of section 255 may be increased by the regulation contemplated in the first paragraph.

The rules for computing the aggregate taxation rate of a municipal corporation, for the purposes of section 255, may be established by the regulation contemplated in the first paragraph, and may differ from those provided in section 234.

The amendments or specifications made by the regulation contemplated in the first paragraph to section 255 are deemed to form part of that section.

1979, c. 72, s. 256.