C-11.3 - Charter of Ville de Longueuil

Section 87.7 Disposition versions

2004-11-01

87.7. The city may prescribe the rules enabling it to grant an abatement for a fiscal year in such manner that, in relation to the preceding fiscal year, the increase in the business tax payable in respect of a business establishment is not greater than 5%.

The first paragraph refers to the amount in lieu of business tax in the case of a business establishment in respect of which such an amount must be paid by the Government in accordance with either the second paragraph of section 210 of the Act respecting municipal taxation (chapter F-2.1), or the second paragraph of section 254 and the first paragraph of section 255 of that Act, or by the Crown in right of Canada or one of its mandataries.

Sections 87.3 to 87.5 apply, with the necessary modifications, for the purposes of the limitation on the increase under the first paragraph.

2001, c. 25, s. 386; O.C. 1310-2001, s. 17; 2001, c. 68, s. 175; 2004, c. 20, s. 43.

2002-01-01

87.7. The city may prescribe the rules enabling it to grant an abatement for a fiscal year in such manner that, in relation to the preceding fiscal year, the increase in the business tax payable in respect of a business establishment is not greater than 5 %.

The first paragraph refers to the amount in lieu of business tax in the case of a business establishment in respect of which such an amount must be paid by the Government in accordance with either the second paragraph of section 210 of the Act respecting municipal taxation (chapter F-2.1), or the second paragraph of section 254 and the first paragraph of section 255 of that Act, or by the Crown in right of Canada or one of its mandataries.

Sections 87.3 and 87.4 and the first and second paragraphs of section 87.5 apply, with the necessary modifications, for the purposes of the limitation on the increase under the first paragraph.

2001, c. 25, s. 386; O.C. 1310-2001, s. 17; 2001, c. 68, s. 175.