P-5.1 - Act respecting the sectoral parameters of certain fiscal measures

Schedule Disposition versions

2021-06-04

ANNEXE F

(Repealed).

2012, c. 1, Schedule F; 2021, c. 18, s. 172.

2012-03-05

SCHEDULE F

MINISTER OF NATURAL RESOURCES AND WILDLIFE

CHAPTER I

MEASURES COVERED BY THIS SCHEDULE

1.1. The Minister of Natural Resources and Wildlife administers the sectoral parameters of the tax credit for the construction and major repair of public access roads and bridges in forest areas provided for in sections 1029.8.36.59.12 to 1029.8.36.59.20 of the Taxation Act (chapter I-3).

CHAPTER II

SECTORAL PARAMETERS OF CREDIT FOR CONSTRUCTION AND MAJOR REPAIR OF PUBLIC ACCESS ROADS AND BRIDGES IN FOREST AREAS

DIVISION I

INTERPRETATION AND GENERAL

2.1. In this chapter, unless the context indicates otherwise,

“annual forest management plan” means a plan referred to in section 59 of the Forest Act (chapter F-4.1);

“annual forest management report” means a report referred to in section 70 of the Forest Act;

“forest management agreement” means an agreement referred to in section 84.1 of the Forest Act;

“forest management contract” means a contract referred to in section 102 of the Forest Act;

“special forest management plan” means a plan referred to in section 79 of the Forest Act;

“tax credit for the construction of access roads in forest areas” means the fiscal measure provided for in Division II.6.5.3 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act, under which a corporation is deemed to have paid an amount to the Minister of Revenue on account of its tax payable under that Part for a taxation year;

“timber supply and forest management agreement” means an agreement referred to in section 36 of the Forest Act.

2.2. To benefit from the tax credit for the construction of access roads in forest areas in respect of an access road or a bridge that a corporation is to build or have built or that is to undergo major repair, the corporation or, if the corporation claims the tax credit as a member of a partnership, the partnership must obtain a certificate in respect of that access road or bridge (in this chapter referred to as an “access road certificate”) from the Minister.

For the purposes of the first paragraph, where the Minister issued an access road certificate to a corporation or a partnership before 31 March 2010, the period for which the certificate was issued is deemed to have ended on 31 December 2010, unless it ended before that date.

DIVISION II

ACCESS ROAD CERTIFICATE

2.3. At the time the annual forest management plan is submitted, a corporation or a partnership must provide the Minister with information on the access roads and bridges it intends to build or refurbish during the period covered by the plan and for which access road certificates are to be applied for. The corporation or partnership must also provide the Minister with such information on submitting amendments to the plan.

An application for such a certificate must be filed before the end of the period referred to in the annual plan in respect of any access road or bridge mentioned in the annual plan or a special forest management plan.

2.4. An access road certificate issued to a corporation or a partnership certifies that the access road or bridge referred to in the certificate is recognized as an eligible access road or bridge of the corporation or partnership for the period specified in the certificate.

The Minister may not specify a period ending after 31 March 2013 on an access road certificate.

2.5. To be recognized as an eligible access road of a corporation or a partnership, an access road to be built or to undergo major repair work must

(1) be expected to have a service life of more than three years;

(2) be located or be built on Québec public lands;

(3) be a penetration road, or part of such a road, that gives access to the territory and resources, in particular for the harvest of timber, and be linked to at least two secondary roads having a minimum length of 300 m each; and

(4) appear in an annual forest management plan approved by the Minister within the scope of a timber supply and forest management agreement, a forest management agreement or a forest management contract to which the corporation or partnership is a party, or in a special forest management plan.

For the purposes of subparagraph 3 of the first paragraph, any forest road, including a winter road, is considered to be a secondary road. Furthermore, a secondary road to be built under a five-year plan may be taken into consideration to determine whether an access road meets the condition of that subparagraph 3.

2.6. An access road may be recognized as an eligible access road of a corporation or a partnership only if the construction or major repair work to be carried out on it meets the requirements of the Forest Act and the Regulation respecting standards of forest management for forests in the public domain (chapter F-4.1, r. 7).

Similarly, in order for the access road to be recognized as an eligible access road, the construction or major repair work must meet the design criteria contained in the Guide de signalisation routière sur les terres et dans les forêts du domaine de l’État (2001), published by the Minister, and the access road must, once the work is completed, belong exclusively to one of classes 1 to 4, or to the non-standard class, listed in the forest road classification included in that guide.

Major repair work on an access road is repair work required to improve the state of the road to the point where, once the work is completed, the road will be in a class higher than that to which it belonged before the work started. Such work must be carried on over a distance of at least 500 m.

2.7. To be recognized as an eligible bridge of a corporation or a partnership, a bridge to be built or to undergo major repair work must be part of an access road that meets the conditions of the first paragraph of section 2.5 or be intended to be built to be part of such an access road.

2.8. A bridge may be recognized as an eligible bridge of a corporation or a partnership only if the construction or major repair work to be carried out meets the requirements of the Forest Act and the Regulation respecting standards of forest management for forests in the public domain.

Major repair work on a bridge is repair work required to improve its load-carrying capacity. Such work includes work to ensure the stability of the bridge and the safety of users.

DIVISION III

VERIFICATION

2.9. Once the construction or major repair work on an access road or a bridge is completed, a corporation or a partnership must submit to the Minister the prescribed form containing prescribed information and, in the case of a bridge, the plans and specifications of the bridge as built or improved.

2.10. At the time the annual forest management report is submitted, a corporation or a partnership must, with respect to the completed access roads and bridges for which an access road certificate was issued to it, provide the Minister with all the information needed to ascertain that the construction or repair work that was carried out complies with the conditions of this chapter for the qualification of those infrastructures as eligible access roads or bridges.

2012, c. 1, Schedule F.

The functions of the Minister of Natural Resources and Wildlife provided for in this Act are assigned to the Minister of Forests, Wildlife and Parks. Order in Council 692-2020 dated 30 June 2020, (2020) 152 G.O. 2 (French), 3107.