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F-2.1 - Act respecting municipal taxation
Section 544
Disposition versions
544. Where a provisional account has been sent under section 537, a final municipal tax account based on the property or rental value and imposed for the fiscal period 1980, and an assessment notice, shall be sent at any time after 1 July 1980 and after the following conditions are fulfilled:
(1) the reception from the Minister by the municipal corporation of an estimated statement of the amounts it is entitled to during that fiscal period under sections 230, 254, 261 and 579, and under the Retail Sales Tax Act (chapter I-1); and
(2) the adoption, amendment or replacement of its budget under sections 534 and 535.
544. Where a provisional account has been sent under section 537, a final municipal tax account based on the real estate or rental value and imposed for the fiscal period 1980, and an assessment notice, shall be sent at any time after 1 July 1980 and after the following conditions are fulfilled:
(1) the reception from the Minister by the municipal corporation of an estimated statement of the amounts it is entitled to during that fiscal period under sections 230, 254, 261 and 579, and under the Retail Sales Tax Act (chapter I-1); and
(2) the adoption, amendment or replacement of its budget under sections 534 and 535.
544. Where a provisional account has been sent under section 537, a final municipal tax account based on the real estate or rental value and imposed for the fiscal period 1980, and an assessment notice, shall be sent at any time after 1 July 1980 and after the following conditions are fulfilled:
(1) the reception from the Minister by the municipal corporation of an estimated statement of the amounts it is entitled to during that fiscal period under sections 230, 254, 261 and 579, and under the Retail Sales Tax Act and the Meals and Hotels Tax Act; and
(2) the adoption, amendment or replacement of its budget under sections 534 and 535.
