F-2.1 - Act respecting municipal taxation

Section 499 Disposition versions

1979-12-21

499. If the taxes contemplated in subparagraph 2 of the first paragraph of section 498 have been imposed for the whole of the fiscal period 1979-1980 of a school board, one-half of them must be refunded to each taxpayer.

For the purposes of this section, the taxes contemplated in subparagraph 2 of the first paragraph of section 498 are deemed to have been imposed only for the period mentioned therein if they were imposed at the rate of $0.50 per $100 of assessment, subject to the third and fourth paragraphs.

In the case of the Conseil scolaire de l’île de Montréal, the rate contemplated in the second paragraph is $0.575, $1.175, and $0.435, for the tax of individuals, the tax of corporations, and the surtax, respectively.

In the case of the Commission des écoles catholiques de Québec and of the Bureau des écoles protestantes de Québec métropolitain, the rate contemplated in the second paragraph is:

(1)  in the territory of the City of Québec, $0.50 for the tax of individuals and $0.60 for the tax of corporations, and

(2)  in the territory of the town of Vanier, $0.50 for the tax of individuals and of corporations.

1979, c. 72, s. 499.