F-2.1 - Act respecting municipal taxation

Section 261.5.5 Disposition versions

2007-01-01

261.5.5. Revenues deriving from the following sources are not taken into consideration:

(1)  the business tax or the tax provided for in section 487.3 of the Cities and Towns Act (chapter C-19) or article 979.3 of the Municipal Code of Québec (chapter C-27.1);

(2)  any property tax payable under the first paragraph of section 208;

(3)  any tax other than a property tax, any compensation and any mode of tariffing payable under the first paragraph of section 257;

(4)  any tax other than a property tax, any compensation and any mode of tariffing payable for the supply of a municipal service in respect of an immovable belonging to the Crown in right of Canada or one of its mandataries; and

(5)  a compensation payable under section 205.

2006, c. 31, s. 100.