F-2.1 - Act respecting municipal taxation

Section 57.1 Disposition versions

2004-11-01

57.1. (Repealed).

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 40; 2001, c. 25, s. 111; 2004, c. 20, s. 140.

2001-06-21

57.1. The roll shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23 and, where applicable, specify that the third or fourth paragraph of section 244.13 or 244.25 applies to the unit or indicate to which of the categories defined by regulation of the Minister under paragraph 10 of section 263 the unit belongs.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax or tax must be paid in accordance with the first paragraph of section 208 or in respect of which an amount must be paid in lieu of the surtax or tax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, is considered to be a unit of assessment that may be subject to the surtax or tax referred to in the said paragraph.

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 40; 2001, c. 25, s. 111.

2000-12-20

57.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23 and, where applicable, specify that the third or fourth paragraph of section 244.13 or 244.25 applies to the unit or indicate to which of the categories defined by regulation of the Minister under paragraph 10 of section 263 the unit belongs.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax or tax must be paid in accordance with the first paragraph of section 208 or in respect of which an amount must be paid in lieu of the surtax or tax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, is considered to be a unit of assessment that may be subject to the surtax or tax referred to in the said paragraph.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 40.

1999-10-22

57.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23 and, where applicable, specify that the third paragraph of section 244.13 or 244.25 applies to the unit or indicate to which of the categories defined by regulation of the Minister under paragraph 10 of section 263 the unit belongs.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax or tax must be paid in accordance with the first paragraph of section 208 or in respect of which an amount must be paid in lieu of the surtax or tax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, is considered to be a unit of assessment that may be subject to the surtax or tax referred to in the said paragraph.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5; 1999, c. 40, s. 133.

1994-06-17

57.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 or to the tax on non-residential immovables provided for in section 244.23 and, where applicable, specify that the third paragraph of section 244.13 or 244.25 applies to the unit or indicate to which of the categories defined by regulation of the Minister under paragraph 10 of section 263 the unit belongs.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax or tax must be paid in accordance with the first paragraph of section 208 or in respect of which an amount must be paid in lieu of the surtax or tax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, is deemed to be a unit of assessment that may be subject to the surtax or tax referred to in the said paragraph.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2; 1994, c. 30, s. 5.

1993-12-17

57.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 and, where applicable, specify that the third paragraph of section 244.13 applies to the unit or indicate to which of the categories defined by regulation of the Minister under paragraph 10 of section 263 the unit belongs.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which an amount must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, is deemed to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

1991, c. 32, s. 28; 1993, c. 43, s. 3; 1993, c. 78, s. 2.

1993-06-18

57.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 and shall indicate that the unit is subject to the third paragraph of section 244.13 or indicate, from among the categories established by regulation of the Minister under paragraph 10 of section 263, that to which the unit belongs, if any.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be deemed to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.

Notwithstanding section 2, the first and second paragraphs apply only to whole units of assessment.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

The roll of every local municipality whose territory is included in that of a community must contain the entries described in the first paragraph.

The same applies to the roll of every other local municipality situated within the territory of a public transit authority and which is required to pay a share of the expenditures of the public transit authority based on its fiscal potential, within the meaning of section 261.6 or 261.7, or on another basis of apportionment which includes the fiscal potential or which is otherwise established from the entries referred to in the first paragraph. For the purposes of this paragraph, the rules for apportioning the expenditures of the public transit authority for the fiscal year preceding the first fiscal year for which the roll is made shall be taken into consideration, subject to either of the following cases:

(1)  even if the expenditures for that preceding fiscal year are apportioned on the basis of the fiscal potential or on the other basis of apportionment provided for in this paragraph, the roll need not contain the entries referred to in the first paragraph if the public transit authority adopts a resolution stating that such entries will not be required for the purpose of apportioning its expenditures for the fiscal years for which the roll is made, and an authenticated copy of the resolution is transmitted to the municipal body responsible for assessment before the deposit of the roll;

(2)  even if the expenditures of the public transit authority for the fiscal year preceding the first fiscal year for which the roll is made are not apportioned on the basis of the fiscal potential or on the other basis of apportionment provided for in this paragraph, the roll must contain the entries referred to in the first paragraph if the public transit authority adopts a resolution to that effect and sends an authenticated copy thereof to the municipal body responsible for assessment before 1 April of such preceding fiscal year; the latter may cause the entries to be made even if the copy is received after the expiry of the time limit.

For the purposes of the seventh paragraph, “public transit authority” means the Société de transport de la Communauté urbaine de Montréal, the Société de transport de la rive sud de Montréal, the Société de transport de l’Outaouais, the Commission de transport de la Communauté urbaine de Québec and any intermunicipal transit corporation constituted under the Act respecting municipal and intermunicipal transit corporations (chapter C-70).

1991, c. 32, s. 28; 1993, c. 43, s. 3.

1991-06-20

57.1. The roll of a local municipality which adopts a resolution to that effect shall identify each unit of assessment that may be subject to the surtax on non-residential immovables provided for in section 244.11 and shall indicate, from among the categories established by regulation of the Minister under paragraph 10 of section 263, that to which the unit belongs, if any.

For the purposes of the first paragraph, any non-taxable unit in respect of which a surtax must be paid in accordance with the first paragraph of section 208 or in respect of which a sum must be paid in lieu of the surtax, either by the Government in accordance with the second paragraph of section 210 or the first paragraph of sections 254 and 255, or by the Crown in right of Canada or one of its mandataries, shall be deemed to be a unit of assessment that may be subject to the surtax referred to in the said paragraph.

Notwithstanding section 2, the first and second paragraphs apply only to whole units of assessment.

If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution provided for in the said paragraph before 1 April of the fiscal year preceding the first fiscal year for which the roll is to apply. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.

A resolution adopted by the municipality in respect of a roll retains its effects in respect of subsequent rolls until it is repealed.

The roll of every local municipality whose territory is included in that of a community must contain the entries described in the first paragraph.

The same applies to the roll of every other local municipality situated within the territory of a public transit authority and which is required to pay a share of the expenditures of the public transit authority based on its fiscal potential, within the meaning of section 261.6 or 261.7, or on another basis of apportionment which includes the fiscal potential or which is otherwise established from the entries referred to in the first paragraph. For the purposes of this paragraph, the rules for apportioning the expenditures of the public transit authority for the fiscal year preceding the first fiscal year for which the roll is made shall be taken into consideration, subject to either of the following cases:

(1)  even if the expenditures for that preceding fiscal year are apportioned on the basis of the fiscal potential or on the other basis of apportionment provided for in this paragraph, the roll need not contain the entries referred to in the first paragraph if the public transit authority adopts a resolution stating that such entries will not be required for the purpose of apportioning its expenditures for the fiscal years for which the roll is made, and an authenticated copy of the resolution is transmitted to the municipal body responsible for assessment before the deposit of the roll;

(2)  even if the expenditures of the public transit authority for the fiscal year preceding the first fiscal year for which the roll is made are not apportioned on the basis of the fiscal potential or on the other basis of apportionment provided for in this paragraph, the roll must contain the entries referred to in the first paragraph if the public transit authority adopts a resolution to that effect and sends an authenticated copy thereof to the municipal body responsible for assessment before 1 April of such preceding fiscal year; the latter may cause the entries to be made even if the copy is received after the expiry of the time limit.

For the purposes of the seventh paragraph, “public transit authority” means the Société de transport de la Communauté urbaine de Montréal, the Société de transport de la rive sud de Montréal, the Société de transport de l’Outaouais, the Commission de transport de la Communauté urbaine de Québec and any intermunicipal transit corporation constituted under the Act respecting municipal and intermunicipal transit corporations (chapter C-70).

1991, c. 32, s. 28.