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F-2.1 - Act respecting municipal taxation
Section 261.5.4
Disposition versions
261.5.4. The part of the revenues referred to in section 261.5.3 that is granted as a credit is not taken into consideration, except if the credit is
(1) a discount granted for an early payment;
(2) a credit granted under section 92.1 of the Municipal Powers Act (chapter C-47.1); or
(3) a credit granted in anticipation of payment to a municipality by a minister of an amount payable on behalf of a debtor of a tax, compensation or mode of tariffing.
