F-2.1 - Act respecting municipal taxation

Section 79.1 Disposition versions

2023-12-08

79.1. In the case of an immovable that generates revenues due to the presence of two or more occupants, the right to examine a document and obtain a copy of it that is granted to each occupant under the second paragraph of section 79 is subject to the rules set out in this section if the document the occupant of a part of the immovable wishes to examine or of which that occupant wishes to obtain a copy contains financial information for determining the revenues generated by the immovable and that information specifically concerns another occupant or another part of the immovable.

The occupant may only examine the document or obtain a copy of it if the financial information concerning any other occupant or part of the immovable is hidden or otherwise inaccessible or if it is integrated into the general information for the whole immovable in such a way that the reader is unable to match the information with another occupant or part of the immovable.

If the document is drawn up in such a way that compliance with the rule set out in the second paragraph is not practical, the document may not be examined and no copy of it may be obtained. In that case, another document allowing compliance with the rule must be prepared. The occupant may examine the other document or obtain a copy of it, on request, in which case the fourth paragraph of section 79 applies, with the necessary modifications.

The first three paragraphs apply to the right of an occupant, including a person who has filed an application for review or brought a proceeding before the Tribunal, to examine a document and obtain a copy of it. They do not apply to the right of the occupant of a business establishment to examine a document and obtain a copy of it. They do not limit the right of the Tribunal or a court before which the property value of the immovable is being contested to issue an order relating to the examination of relevant information by the occupant.

2005, c. 50, s. 65; 2023, c. 33, s. 53.

2005-12-16

79.1. In the case of an immovable that generates revenues due to the presence of two or more occupants, the right to examine a document granted to each occupant under the second paragraph of section 79 is subject to the rules set out in this section if the document the occupant of a part of the immovable wishes to examine contains financial information for determining the revenues generated by the immovable and that information specifically concerns another occupant or another part of the immovable.

The occupant may only examine the document if the financial information concerning any other occupant or part of the immovable is hidden or otherwise inaccessible or if it is integrated into the general information for the whole immovable in such a way that the reader is unable to match the information with another occupant or part of the immovable.

If the document is drawn up in such a way that compliance with the rule set out in the second paragraph is not practical, the document may not be examined. In such a case, another document allowing compliance with the rule must be prepared. The occupant may examine the other document or obtain a copy of it, on request.

The first three paragraphs apply to the right of an occupant, including a person who has filed an application for review or brought a proceeding before the Tribunal, to examine a document. They do not apply to the occupant of a business establishment. They do not limit the right of the Tribunal or a court before which the property value of the immovable is being contested to issue an order relating to the examination of relevant information by the occupant.

2005, c. 50, s. 65.