F-2.1 - Act respecting municipal taxation

Section 579.2 Disposition versions

1999-10-22

579.2. For the municipal fiscal period 1981, a municipal corporation that imposes a business tax at the maximum rate allowed by section 233 may grant a credit to each taxpayer who is the debtor, in respect of a single unit dwelling house, a duplex or a triplex, of a property tax based on the taxable value imposed on all the taxable immovables within the territory of the municipal corporation. The credit is for an amount equal to a percentage of that property tax; the corporation shall fix this percentage by by-law of its council, up to 10%; the percentage may be different for different categories.

For the fiscal period 1982, the first paragraph applies. However, a municipal corporation that granted the credit for the fiscal period 1981 may do so for the fiscal period 1982 without having to impose a business tax at the maximum rate allowed by section 233, but the maximum credit in such a case is 5%.

For the fiscal period 1983, the first paragraph applies, but in no case may the credit exceed 5%, or be granted except by a municipal corporation that had the authority to grant the maximum credit of 10% in 1982.

A municipal corporation that is a member of the Communauté urbaine de Montréal and is unable to impose business tax for lack of business establishments in its territory may take advantage of the first and second paragraphs.

1980, c. 34, s. 59; 1982, c. 2, s. 100; 1999, c. 40, s. 133.

1982-02-24

579.2. For the municipal fiscal period 1981, a municipal corporation that imposes a business tax at the maximum rate allowed by section 233 may grant a credit to each taxpayer who is the debtor, in respect of a single unit dwelling house, a duplex or a triplex, of a real estate tax based on the taxable value imposed on all the taxable immoveables within the territory of the municipal corporation. The credit is for an amount equal to a percentage of that real estate tax; the corporation shall fix this percentage by by-law of its council, up to 10%; the percentage may be different for different categories.

For the fiscal period 1982, the first paragraph applies. However, a municipal corporation that granted the credit for the fiscal period 1981 may do so for the fiscal period 1982 without having to impose a business tax at the maximum rate allowed by section 233, but the maximum credit in such a case is 5%.

For the fiscal period 1983, the first paragraph applies, but in no case may the credit exceed 5%, or be granted except by a municipal corporation that had the authority to grant the maximum credit of 10% in 1982.

A municipal corporation that is a member of the Communauté urbaine de Montréal and is unable to impose business tax for lack of places of business in its territory may take advantage of the first and second paragraphs.

1980, c. 34, s. 59; 1982, c. 2, s. 100.

1980-12-19

579.2. For the municipal fiscal period 1981, a municipal corporation that imposes a business tax at the maximum rate allowed by section 233 may grant a credit to each taxpayer who is the debtor, in respect of a single unit dwelling house, a duplex or a triplex, of a real estate tax based on the taxable value imposed on all the taxable immoveables within the territory of the municipal corporation. The credit is for an amount equal to a percentage of that real estate tax; the corporation shall fix this percentage by by-law of its council, up to 10%; the percentage may be different for different categories.

For the fiscal period 1982, the first paragraph is applicable, but the maximum credit is 5%.

A municipal corporation that is a member of the Communauté urbaine de Montréal and is unable to impose business tax for lack of places of business in its territory may take advantage of the first and second paragraphs.

1980, c. 34, s. 59.