F-2.1 - Act respecting municipal taxation

Section 69 Disposition versions

2004-11-01

69. (Repealed).

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 49; 2001, c. 25, s. 115; 2000, c. 10, s. 26; 2004, c. 20, s. 142.

2001-12-01

69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises that the Commission has delimited pursuant to the third paragraph of section 243.2. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E‐14.2).

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, which is intended to be the subject of such a lease, which is occupied exclusively by the owner or is intended to be so occupied by him, and is either a non‐residential immovable other than an immovable included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14) or a residential immovable subject to the first paragraph of section 244.11, constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid 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 considered to be a taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a classification certificate issued under the Act respecting tourist accommodation establishments, the aggregate of the parts intended for lodging constitutes separate premises.

The roll of a local municipality which adopts a resolution to that effect shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. A municipality having adopted a resolution under the first paragraph that is in force may not adopt the resolution provided for in this paragraph. A municipality whose roll does not include an abridged schedule may not, for the purposes of the fiscal years for which the roll applies, impose the surtax on non-residential immovables provided for in section 244.11.

The fourth and fifth paragraphs of section 57.1.1 apply, with the necessary modifications, to the resolution provided for in the first or fourth paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 49; 2001, c. 25, s. 115; 2000, c. 10, s. 26.

2001-06-21

69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises that the Commission has delimited pursuant to the third paragraph of section 243.2. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E‐15.1).

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, which is intended to be the subject of such a lease, which is occupied exclusively by the owner or is intended to be so occupied by him, and is either a non‐residential immovable other than an immovable included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14) or a residential immovable subject to the first paragraph of section 244.11, constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid 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 considered to be a taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act, the aggregate of the parts intended for lodging constitutes separate premises.

The roll of a local municipality which adopts a resolution to that effect shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. A municipality having adopted a resolution under the first paragraph that is in force may not adopt the resolution provided for in this paragraph. A municipality whose roll does not include an abridged schedule may not, for the purposes of the fiscal years for which the roll applies, impose the surtax on non-residential immovables provided for in section 244.11.

The fourth and fifth paragraphs of section 57.1.1 apply, with the necessary modifications, to the resolution provided for in the first or fourth paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 49; 2001, c. 25, s. 115.

2000-12-20

69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises that the Commission has delimited pursuant to the third paragraph of section 243.2. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E‐15.1).

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, which is intended to be the subject of such a lease, which is occupied exclusively by the owner or is intended to be so occupied by him, and is either a non‐residential immovable other than an immovable included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M‐14) or a residential immovable subject to the first paragraph of section 244.11, constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid 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 considered to be a taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act, the aggregate of the parts intended for lodging constitutes separate premises.

The roll of a local municipality without a resolution in force adopted pursuant to the first paragraph shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. However, a municipality may adopt a resolution to prescribe that its roll contain no abridged schedule; such a resolution shall have effect only with respect to the first roll coming into force after the adoption of the resolution; in such a case, the municipality shall not, for the purposes of the fiscal years to which that roll applies, impose the surtax on non-residential immovables which is provided for in section 244.11; in the case where a municipality does not have jurisdiction in matters of assessment, its clerk shall send an authenticated copy of the resolution, before 1 April of the fiscal year preceding the first fiscal year for which the said roll applies, to the municipal body responsible for assessment.

The third and fourth paragraphs of section 57.1 apply, adapted as required, to the resolution provided for in the first paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5; 1999, c. 40, s. 133; 2000, c. 54, s. 49.

1999-10-22

69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises for which the Commission, in accordance with section 236.1, has recognized the activity carried on by that person. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E-15.1).

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, which is intended to be the subject of such a lease, which is occupied exclusively by the owner or is intended to be so occupied by him, and is either a non-residential immovable other than an immovable included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or a residential immovable subject to the first paragraph of section 244.11, constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid 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 considered to be a taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act, the aggregate of the parts intended for lodging constitutes separate premises.

The roll of a local municipality without a resolution in force adopted pursuant to the first paragraph shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. However, a municipality may adopt a resolution to prescribe that its roll contain no abridged schedule; such a resolution shall have effect only with respect to the first roll coming into force after the adoption of the resolution; in such a case, the municipality shall not, for the purposes of the fiscal years to which that roll applies, impose the surtax on non-residential immovables which is provided for in section 244.11; in the case where a municipality does not have jurisdiction in matters of assessment, its clerk shall send an authenticated copy of the resolution, before 1 April of the fiscal year preceding the first fiscal year for which the said roll applies, to the municipal body responsible for assessment.

The third and fourth paragraphs of section 57.1 apply, adapted as required, to the resolution provided for in the first paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5; 1999, c. 40, s. 133.

1993-12-17

69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises for which the Commission, in accordance with section 236.1, has recognized the activity carried on by that person. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E-15.1).

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, which is intended to be the subject of such a lease, which is occupied exclusively by the owner or is intended to be so occupied by him, and is either a non-residential immovable other than an immovable included in an agricultural operation registered in accordance with a regulation adopted under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) or a residential immovable subject to the first paragraph of section 244.11, constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid 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 taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act, the aggregate of the parts intended for lodging constitutes separate premises.

The roll of a local municipality without a resolution in force adopted pursuant to the first paragraph shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. However, a municipality may adopt a resolution to prescribe that its roll contain no abridged schedule; such a resolution shall have effect only with respect to the first roll coming into force after the adoption of the resolution; in such a case, the municipality shall not, for the purposes of the fiscal years to which that roll applies, impose the surtax on non-residential immovables which is provided for in section 244.11; in the case where a municipality does not have jurisdiction in matters of assessment, its clerk shall send an authenticated copy of the resolution, before 1 April of the fiscal year preceding the first fiscal year for which the said roll applies, to the municipal body responsible for assessment.

The third and fourth paragraphs of section 57.1 apply, adapted as required, to the resolution provided for in the first paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3; 1993, c. 78, s. 5.

1992-12-18

69. The roll of a local municipality which adopts a resolution to that effect shall contain a comprehensive schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are vacant, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises for which the Commission, in accordance with section 236.1, has recognized the activity carried on by that person. However, the schedule need not mention the occupant of separate premises for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E-15.1).

Every part of a unit of assessment which is the subject of a separate lease to which the owner is a party, or is intended to be the subject of such a lease, or which is occupied exclusively by the owner or is intended to be so occupied by him and which is a non-residential immovable other than a farm immovable within the meaning of the second paragraph of section 61 or a residential immovable referred to in the first paragraph of section 244.11 constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid 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 taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act, the aggregate of the parts intended for lodging constitutes separate premises.

The roll of a local municipality without a resolution in force adopted pursuant to the first paragraph shall include an abridged schedule containing the particulars prescribed in the first paragraph only as regards separate premises, comprised in a unit of assessment identified on the roll in accordance with section 57.1, of which the owner or occupant is a person who is entitled to receive a subsidy under section 244.20. However, a municipality may adopt a resolution to prescribe that its roll contain no abridged schedule; such a resolution shall have effect only with respect to the first roll coming into force after the adoption of the resolution; in such a case, the municipality shall not, for the purposes of the fiscal years to which that roll applies, impose the surtax on non-residential immovables which is provided for in section 244.11; in the case where a municipality does not have jurisdiction in matters of assessment, its clerk shall send an authenticated copy of the resolution, before 1 April of the fiscal year preceding the first fiscal year for which the said roll applies, to the municipal body responsible for assessment.

The fourth and fifth paragraphs of section 57.1 apply, adapted as required, to the resolution provided for in the first paragraph of this section. In the resolution which repeals a resolution adopted pursuant to the first paragraph, the municipality may provide that the comprehensive schedule shall cease to apply for the purposes of any subsequent fiscal year; in such a case, sections 174, 175 to 184 and 244.17 cease to apply for the purposes of such a fiscal year with respect to separate premises which are not required to be entered on the abridged schedule.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33; 1992, c. 53, s. 3.

1991-06-20

69. The roll of a local municipality which adopts a resolution to that effect shall contain a schedule setting out, for each unit of assessment identified on the roll in accordance with section 57.1, the percentage representing the taxable value of separate premises included in the unit in relation to the total taxable value of all such premises. In addition to this percentage and the information needed to identify the unit and the separate premises, the schedule shall mention the name of the person occupying the premises or shall indicate that the premises are unoccupied, shall indicate that that person is entitled to receive a subsidy under section 244.20, where such is the case, and shall mention, if applicable, the proportion represented by the part of the separate premises for which the Commission, in accordance with section 236.1, has recognized the activity carried on by that person.

Every part of a unit of assessment which is the subject of a separate lease, or is intended to be the subject of such a lease, or which is occupied exclusively by the owner or is intended to be so occupied by him and which is a non-residential immovable other than a farm immovable within the meaning of the second paragraph of section 61 or a residential immovable referred to in the first paragraph of section 244.11 constitutes separate premises.

For the purposes of the first paragraph, the value of separate premises which constitute a non-taxable immovable in respect of which the surtax provided for in section 244.11 must be paid in accordance with the first paragraph of section 208, or in respect of which a sum in lieu of the surtax must be paid 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 taxable value. For the purposes of the second paragraph, the part of the unit of assessment which is intended to be the subject of a separate lease or which is intended to be occupied exclusively by the owner shall be delimited by taking into consideration the largest possible aggregate of parts of the unit which, normally and in the short term, may be leased or occupied only as a whole; in the case of a residential immovable referred to in the first paragraph of section 244.11, the aggregate of the parts intended for lodging constitutes separate premises.

A local municipality may provide that the schedule contain the information referred to in the first paragraph only for the units of assessment identified on the roll in accordance with section 57.1 in which at least one owner or occupant of separate premises is a person who is entitled to receive a subsidy under section 244.20.

The fourth and fifth paragraphs of section 57.1 apply, adapted as required, to the resolution provided for in the first paragraph of this section or to the resolution by which a municipality avails itself of the fourth paragraph of this section.

1979, c. 72, s. 69; 1980, c. 34, s. 18; 1991, c. 32, s. 33.

1980-12-19

69. (Repealed).

1979, c. 72, s. 69; 1980, c. 34, s. 18.

1979-12-21

69. For the purposes of this division, a structure exclusively intended to store an apparatus or an installation which is actually used to operate a system constitutes an element of the latter.

1979, c. 72, s. 69.