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F-2.1 - Act respecting municipal taxation
Section 69.7
Disposition versions
69.7. The roll of rental values shall identify each business establishment in respect of which a sum in lieu of the business tax must be paid, either by the Government under the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries.
For the purposes of any provision of an Act or a statutory instrument, such a business establishment and its rental value shall be deemed to be non-taxable, subject to the second paragraph of section 253.34.
69.7. The roll of rental values shall identify each place of business in respect of which a sum in lieu of the business tax must be paid, either by the Government under the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries.
For the purposes of any provision of an Act or a statutory instrument, such a place of business and its rental value shall be considered as being non-taxable, subject to the second paragraph of section 253.34.
