C-11.4 - Charter of Ville de Montréal, metropolis of Québec

Section 151.6 Disposition versions

2006-06-15

151.6. The city may establish a program for the purpose of granting, in the circumstances described in the second paragraph, a subsidy or a credit to the debtor of the general property tax imposed, for any of the fiscal years referred to in the fourth paragraph, on any unit of assessment that is eligible according to the rules provided for in the fifth paragraph.

The subsidy or credit may be granted where the following conditions are met:

(1)   for a particular fiscal year, the rental tax is not imposed in respect of a sector, either separately or within the whole territory of the city, or it is reduced in respect of that sector to an extent significant enough, according to the rules set out in the program, to warrant the granting of a subsidy or a credit in respect of the eligible units of assessment;

(2)  the rental tax was imposed in respect of the sector referred to in subparagraph 1, for the fiscal year preceding the fiscal year referred to in that subparagraph, without being imposed in respect of the whole territory of the city;

(3)   in respect of the sector referred to in subparagraph 1 and for the fiscal year referred to in that subparagraph, the estimated general property tax revenues derived from the application of all or part of any of the rates specific to the categories provided for in sections 244.33 and 244.34 of the Act respecting municipal taxation (chapter F‐2.1), combined, where applicable, with the estimated revenues derived from the tax imposed pursuant to the sixth paragraph of section 101 of Schedule C, are greater than they would have been were it not for the loss of or reduction in rental tax revenues; and

(4)  the city does not avail itself of the power provided for in section 244.59 of the Act respecting municipal taxation.

For the purposes of the second paragraph, “rental tax” means the business tax, the tax provided for in section 101 of Schedule C where its rate is based on the rental value, or the combination of those two taxes if the condition set out in subparagraph 1 of that paragraph is met simultaneously for the two taxes in respect of the sector referred to in that subparagraph.

The fiscal years for which the subsidy or credit may be granted are the fiscal year referred to in subparagraph 1 of the second paragraph and the next two fiscal years.

The eligible units of assessment are determined among the units of assessment situated in the sector referred to in subparagraph 1 of the second paragraph and that belong to the group described in section 244.31 of the Act respecting municipal taxation. The program shall set out rules to determine the eligibility of units of assessment. The rules may, for that purpose, use criteria that are based on

(1)  the value of the unit;

(2)  the vacant nature, as defined by the rules, of the land in the unit;

(3)  the vacancy, as defined by the rules, of the unit or of certain of its parts;

(4)  the transfer of the tax burden, as defined by the rules, measured in respect of the unit.

The credit shall diminish the amount payable of the general property tax imposed on any eligible unit of assessment in respect of which all or part of a rate referred to in subparagraph 3 of the second paragraph applies. The amount of the subsidy or credit shall be established according to the rules set out in the program. The rules may define categories among the units concerned and vary according to those categories. The rules shall also specify the conditions and procedures for the granting of the subsidy or credit.

The cost of the aggregate of the subsidies or credits granted in respect of the units of assessment situated in a sector shall be a burden on the aggregate of the units situated in the sector that belong to the group described in section 244.31 of the Act respecting municipal taxation.

2001, c. 25, s. 286; 2001, c. 68, s. 134; 2002, c. 77, s. 16; 2004, c. 20, s. 64; 2006, c. 31, s. 7.

2004-11-01

151.6. The city may establish a program for the purpose of granting, in the circumstances described in the second paragraph, a subsidy or a credit to the debtor of the general property tax imposed, for any of the fiscal years referred to in the fourth paragraph, on any unit of assessment that is eligible according to the rules provided for in the fifth paragraph.

The subsidy or credit may be granted where the following conditions are met :

(1)   for a particular fiscal year, the rental tax is not imposed in respect of a sector, either separately or within the whole territory of the city ;

(2)  the rental tax was imposed in respect of the sector referred to in subparagraph 1, for the fiscal year preceding the fiscal year referred to in that subparagraph, without being imposed in respect of the whole territory of the city ;

(3)   in respect of the sector referred to in subparagraph 1 and for the fiscal year referred to in that subparagraph, the estimated general property tax revenues derived from the application of all or part of any of the rates specific to the categories provided for in sections 244.33 and 244.34 of the Act respecting municipal taxation (chapter F-2.1), combined, where applicable, with the estimated revenues derived from the tax imposed pursuant to the sixth paragraph of section 101 of Schedule C, are greater than they would have been were it not for the loss of rental tax revenues ; and

(4)  the city does not avail itself of the power provided for in section 244.59 of the Act respecting municipal taxation.

For the purposes of the second paragraph, “rental tax” means the business tax, the tax provided for in section 101 of Schedule C where its rate is based on the rental value, or the combination of those two taxes if they cease simultaneously to be imposed in respect of the sector referred to in subparagraph 1 of that paragraph.

The fiscal years for which the subsidy or credit may be granted are the fiscal year referred to in subparagraph 1 of the second paragraph and the next two fiscal years.

The eligible units of assessment are determined among the units of assessment situated in the sector referred to in subparagraph 1 of the second paragraph and that belong to the group described in section 244.31 of the Act respecting municipal taxation. The program shall set out rules to determine the eligibility of units of assessment. The rules may, for that purpose, use criteria that are based on

(1)  the value of the unit ;

(2)  the vacant nature, as defined by the rules, of the land in the unit ;

(3)  the vacancy, as defined by the rules, of the unit or of certain of its parts ;

(4)  the transfer of the tax burden, as defined by the rules, measured in respect of the unit.

The credit shall diminish the amount payable of the general property tax imposed on any eligible unit of assessment in respect of which all or part of a rate referred to in subparagraph 3 of the second paragraph applies. The amount of the subsidy or credit shall be established according to the rules set out in the program. The rules may define categories among the units concerned and vary according to those categories. The rules shall also specify the conditions and procedures for the granting of the subsidy or credit.

The cost of the aggregate of the subsidies or credits granted in respect of the units of assessment situated in a sector shall be a burden on the aggregate of the units situated in the sector that belong to the group described in section 244.31 of the Act respecting municipal taxation.

2001, c. 25, s. 286; 2001, c. 68, s. 134; 2002, c. 77, s. 16; 2004, c. 20, s. 64.

2002-12-19

151.6. The city may establish a program for the purpose of granting, in the circumstances described in the second paragraph, a subsidy or a credit to the debtor of the general property tax imposed, for any of the fiscal years referred to in the fourth paragraph, on any unit of assessment that is eligible according to the rules provided for in the fifth paragraph.

The subsidy or credit may be granted where the following conditions are met :

(1)   for a particular fiscal year, the rental tax is not imposed in respect of a sector, either separately or within the whole territory of the city ;

(2)  the rental tax was imposed in respect of the sector referred to in subparagraph 1, for the fiscal year preceding the fiscal year referred to in that subparagraph, without being imposed in respect of the whole territory of the city ;

(3)   in respect of the sector referred to in subparagraph 1 and for the fiscal year referred to in that subparagraph, the estimated general property tax revenues derived from the application of all or part of any of the rates specific to the categories provided for in sections 244.33 and 244.34 of the Act respecting municipal taxation (chapter F-2.1), combined, where applicable, with the estimated revenues derived from the tax imposed pursuant to the sixth paragraph of section 101 of Schedule C, are greater than they would have been were it not for the loss of rental tax revenues ; and

(4)  the city does not avail itself of the power provided for in section 244.59 of the Act respecting municipal taxation.

For the purposes of the second paragraph, “rental tax” means the business tax, the tax provided for in section 101 of Schedule C where its rate is based on the rental value, or the combination of those two taxes if they cease simultaneously to be imposed in respect of the sector referred to in subparagraph 1 of that paragraph.

The fiscal years for which the subsidy or credit may be granted are the fiscal year referred to in subparagraph 1 of the second paragraph and the next two fiscal years.

The eligible units of assessment are determined among the units of assessment situated in the sector referred to in subparagraph 1 of the second paragraph and that belong to the group described in section 244.31 of the Act respecting municipal taxation. The program shall set out rules to determine the eligibility of units of assessment. The rules may, for that purpose, use criteria that are based on

(1)  the value of the unit ;

(2)  the vacant nature, as defined by the rules, of the land in the unit ;

(3)  the vacancy, as defined by the rules, of the unit or of certain of its parts ;

(4)  the transfer of the tax burden, as defined by the rules, measured in respect of the unit.

The credit shall diminish the amount payable of the general property tax imposed on any eligible unit of assessment in respect of which all or part of a rate referred to in subparagraph 3 of the second paragraph applies. The amount of the subsidy or credit shall be established according to the rules set out in the program. The rules may define categories among the units concerned and vary according to those categories. The rules shall also specify the conditions and procedures for the granting of the subsidy or credit.

The cost of the aggregate of the subsidies or credits granted in respect of the units of assessment situated in a sector shall be a burden on the aggregate of the units situated in the sector that belong to the group described in section 244.31 of the Act respecting municipal taxation.

Where the city imposes the surtax or the tax on non-residential immovables, it must, if it avails itself of the power under the first paragraph, prescribe the rules enabling the appropriate correspondences to be made so as to obtain the same results, as regards the application of the first seven paragraphs, were the city to impose the general property tax with rates specific to the categories comprising the units of assessment subject to the surtax or the tax on non-residential immovables.

2001, c. 25, s. 286; 2001, c. 68, s. 134; 2002, c. 77, s. 16.

2002-01-01

151.6. The city may establish a program for the purpose of granting, in the circumstances described in the second paragraph, a credit applicable in respect of the amount of the general property tax imposed, for any fiscal year from the fiscal year referred to in subparagraph 1 of that paragraph, on any unit of assessment situated in a sector and that belongs to the group described in section 244.31 of the Act respecting municipal taxation (chapter F-2.1).

The credit may be granted where the following conditions are met:

(1)   for a particular fiscal year, the business tax is not imposed in respect of the sector, either separately or as part of the whole territory of the city, or, if the business tax is imposed, the estimated revenues therefrom in respect of the sector are less than those of the preceding fiscal year;

(2)  the business tax was imposed in respect of the sector, for the fiscal year preceding the fiscal year referred to in subparagraph 1, without being imposed in respect of the whole territory of the city; and

(3)   the general property tax revenues estimated in respect of the sector for the fiscal year referred to in subparagraph 1 and derived from the application of all or part of any of the rates specific to the categories provided for in sections 244.33 and 244.34 of the Act respecting municipal taxation are greater than they would have been were it not for the loss of or decrease in business tax revenues.

The credit shall diminish the amount payable of the general property tax imposed on any unit of assessment referred to in the first paragraph in respect of which all or part of a rate referred to in subparagraph 3 of the second paragraph applies. The amount of the credit shall be established according to the rules set out in the program.

The cost of the aggregate of the credits granted in respect of the units of assessment situated in the sector shall be a burden on the aggregate of the units situated in the sector that belong to the group referred to in the first paragraph.

If the city imposes the surtax or the tax on non-residential immovables, it must, if it avails itself of the power under the first paragraph, prescribe the rules enabling the appropriate correspondences to be made so as to obtain the same results, as regards the application of the first four paragraphs, were the city to impose the general property tax with rates specific to the categories comprising the units of assessment subject to the surtax or the tax on non-residential immovables.

For the purposes of the first five paragraphs, the mention of any tax or surtax also refers to the sum in lieu of the tax or surtax that must be paid by the Government in accordance with the second paragraph of section 210 of the Act respecting municipal taxation, by the Government in accordance with 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.

2001, c. 25, s. 286; 2001, c. 68, s. 134.