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

Section 8 Disposition versions

2004-11-01

8. The expenditures related to any debt of a municipality referred to in section 5 shall continue to be financed by revenues derived exclusively from the territory of the municipality or a part thereof. Any surplus of such municipality shall remain for the exclusive benefit of the inhabitants and ratepayers in its territory or a part thereof. To determine if the financing or surplus should burden or be credited to just a part of the territory, the rules applicable on 31 December 2001 respecting the financing of expenditures related to the debt or the source of the revenues that have generated the surplus shall be considered.

Where expenditures related to a debt of a municipality referred to in section 5, for the 2001 fiscal year, were not financed by the use of a specific source of revenue, the city may continue to finance them by using revenues not reserved for other purposes that come from the territory of the municipality. Notwithstanding section 6, the foregoing also applies where those expenditures were financed, for that fiscal year, by the use of revenues from a tax levied for that purpose on all taxable immovables situated in that territory.

If it avails itself of the power provided for in the second paragraph in respect of a debt, the city may not, to establish the tax burden provided for in section 150.1, charge to the revenues derived from the taxation specific to the non-residential sector that come from the territory a percentage of the financing of the expenditures related to that debt greater than the percentage corresponding to the quotient obtained by dividing the total of those revenues by the total revenues provided for in section 8.6 and coming from that territory. If the tax burden is established for the 2002 fiscal year or a subsequent fiscal year, the revenues of the preceding fiscal year shall be considered for that division.

For the purposes of the third paragraph, the revenues of a fiscal year are those provided for in the budget adopted for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those which, according to later forecasts, will be the revenues of the fiscal year shows the necessity to update budgetary forecasts, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the following fiscal year. If several statements are filed successively, the last one shall be considered.

For the purposes of the third paragraph, “revenues derived from the taxation specific to the non-residential sector” means the aggregate of the following:

(1)  revenues from the business tax;

(2)  (subparagraph repealed);

(3)  revenues from the general property tax that are not considered in establishing the aggregate taxation rate when, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), several rates for that tax are fixed;

(4)  (a)  revenues from the tax provided for in section 101 of Schedule C, where the occupants of residential immovables are, under the third paragraph of that section, exempt from the payment of that tax or where the tax is levied in accordance with the sixth paragraph of that section;

(b)  (subparagraph repealed); and

(5)  revenues from the amount in lieu of a tax referred to in any of subparagraphs 1 to 4 that must be paid either 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, except, if the amount stands in lieu of the general property tax, revenues that would be considered in establishing the aggregate taxation rate if it was the tax itself.

Are deemed to constitute expenditures related to a debt of a municipality referred to in section 5 and financed by revenues derived from its entire territory the amounts required after 31 December 2001, in relation to a sum determined pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act (chapter R-15.1) in respect of a pension plan to which that municipality was a party or in relation to the amortization of any unfunded actuarial liability of such a plan. The foregoing also applies to the contributions paid after 31 December 2001, in relation to the obligations arising from a pension plan not subject to the Supplemental Pension Plans Act to which a municipality referred to in section 5 was a party, in respect of years of past service before 1 January 2002.

The date of the determination of a sum pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act or of an unfunded actuarial liability provided for in the sixth paragraph must be earlier than 21 June 2001. In addition, in the case of an improvement unfunded actuarial liability, the amendment must have been made before 1 January 2002. However, if a pension plan still has such a sum or unfunded actuarial liability on the date of its division, merger or termination, the contributions paid by the city for that purpose after that date are deemed to be paid in respect of any sum or the amortization of any liability to which the sixth paragraph refers.

Are deemed to constitute a surplus or expenditures related to a debt of a municipality referred to in section 5, respectively, the revenues or costs in relation to legal proceedings or a dispute to which such a municipality or, as the case may be, the city is a party in respect of an event prior to 1 January 2002 that concerns the municipality. The expenditures necessary to make up the negative balance of the assets of Corporation Anjou 80, as established at 31 December 2001, are deemed to be expenditures relating to a debt of Ville d’Anjou and financed by revenues derived from the whole territory of Ville d’Anjou. The proceeds from the alienation of Parc de l’Île-Notre-Dame pursuant to the city contract entered into in 2003 between Ville de Montréal and the Government are deemed to constitute a surplus of Ville de Montréal as it existed on 31 December 2001.

2000, c. 56, Sch. I, s. 8; 2001, c. 25, s. 238; O.C. 1308-2001, s. 1; 2001, c. 68, s. 116; 2002, c. 77, s. 12; 2003, c. 3, s. 1; 2004, c. 20, s. 53.

2003-07-16

8. The expenditures related to any debt of a municipality referred to in section 5 shall continue to be financed by revenues derived exclusively from the territory of the municipality or a part thereof. Any surplus of such municipality shall remain for the exclusive benefit of the inhabitants and ratepayers in its territory or a part thereof. To determine if the financing or surplus should burden or be credited to just a part of the territory, the rules applicable on 31 December 2001 respecting the financing of expenditures related to the debt or the source of the revenues that have generated the surplus shall be considered.

Where expenditures related to a debt of a municipality referred to in section 5, for the 2001 fiscal year, were not financed by the use of a specific source of revenue, the city may continue to finance them by using revenues not reserved for other purposes that come from the territory of the municipality. Notwithstanding section 6, the foregoing also applies where those expenditures were financed, for that fiscal year, by the use of revenues from a tax levied for that purpose on all taxable immovables situated in that territory.

If it avails itself of the power provided for in the second paragraph in respect of a debt, the city may not, to establish the tax burden provided for in section 150.1, charge to the revenues derived from the taxation specific to the non-residential sector that come from the territory a percentage of the financing of the expenditures related to that debt greater than the percentage corresponding to the quotient obtained by dividing the total of those revenues by the total revenues provided for in section 8.6 and coming from that territory. If the tax burden is established for the 2002 fiscal year or a subsequent fiscal year, the revenues of the preceding fiscal year shall be considered for that division.

For the purposes of the third paragraph, the revenues of a fiscal year are those provided for in the budget adopted for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those which, according to later forecasts, will be the revenues of the fiscal year shows the necessity to update budgetary forecasts, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the following fiscal year. If several statements are filed successively, the last one shall be considered.

For the purposes of the third paragraph, “revenues derived from the taxation specific to the non-residential sector” means the aggregate of the following:

(1)  revenues from the business tax;

(2)  revenues from the surtax or the tax on non-residential immovables;

(3)  revenues from the general property tax that are not considered in establishing the aggregate taxation rate when, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), several rates for that tax are fixed;

(4)  (a)  subject to subparagraph b, revenues from the tax provided for in section 101 of Schedule C, where the occupants of residential immovables are, under the third paragraph of that section, exempt from the payment of that tax or where the tax is levied in accordance with the sixth paragraph of that section;

(b)  revenues from the tax provided for in article 808 of the Charter of the city of Montréal (1959-60, chapter 102), where the occupants of residential immovables are, under subarticle 3 of that article, exempt from the payment of that tax or where that tax is imposed under subarticle 4 of that article, if the revenues considered for the purposes of the division provided for in the third paragraph of this section are the revenues for the fiscal year 2001 ; and

(5)  revenues from the amount in lieu of a tax referred to in any of subparagraphs 1 to 4 that must be paid either 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, except, if the amount stands in lieu of the general property tax, revenues that would be considered in establishing the aggregate taxation rate if it was the tax itself.

Are deemed to constitute expenditures related to a debt of a municipality referred to in section 5 and financed by revenues derived from its entire territory the amounts required after 31 December 2001, in relation to a sum determined pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act (chapter R-15.1) in respect of a pension plan to which that municipality was a party or in relation to the amortization of any unfunded actuarial liability of such a plan. The foregoing also applies to the contributions paid after 31 December 2001, in relation to the obligations arising from a pension plan not subject to the Supplemental Pension Plans Act to which a municipality referred to in section 5 was a party, in respect of years of past service before 1 January 2002.

The date of the determination of a sum pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act or of an unfunded actuarial liability provided for in the sixth paragraph must be earlier than 21 June 2001. In addition, in the case of an improvement unfunded actuarial liability, the amendment must have been made before 1 January 2002. However, if a pension plan still has such a sum or unfunded actuarial liability on the date of its division, merger or termination, the contributions paid by the city for that purpose after that date are deemed to be paid in respect of any sum or the amortization of any liability to which the sixth paragraph refers.

Are deemed to constitute a surplus or expenditures related to a debt of a municipality referred to in section 5, respectively, the revenues or costs in relation to legal proceedings or a dispute to which such a municipality or, as the case may be, the city is a party in respect of an event prior to 1 January 2002 that concerns the municipality. The expenditures necessary to make up the negative balance of the assets of Corporation Anjou 80, as established at 31 December 2001, are deemed to be expenditures relating to a debt of Ville d’Anjou and financed by revenues derived from the whole territory of Ville d’Anjou. The proceeds from the alienation of Parc de l’Île-Notre-Dame pursuant to the city contract entered into in 2003 between Ville de Montréal and the Government are deemed to constitute a surplus of Ville de Montréal as it existed on 31 December 2001.

2000, c. 56, Sch. I, s. 8; 2001, c. 25, s. 238; O.C. 1308-2001, s. 1; 2001, c. 68, s. 116; 2002, c. 77, s. 12; 2003, c. 3, s. 1.

2002-12-19

8. The expenditures related to any debt of a municipality referred to in section 5 shall continue to be financed by revenues derived exclusively from the territory of the municipality or a part thereof. Any surplus of such municipality shall remain for the exclusive benefit of the inhabitants and ratepayers in its territory or a part thereof. To determine if the financing or surplus should burden or be credited to just a part of the territory, the rules applicable on 31 December 2001 respecting the financing of expenditures related to the debt or the source of the revenues that have generated the surplus shall be considered.

Where expenditures related to a debt of a municipality referred to in section 5, for the 2001 fiscal year, were not financed by the use of a specific source of revenue, the city may continue to finance them by using revenues not reserved for other purposes that come from the territory of the municipality. Notwithstanding section 6, the foregoing also applies where those expenditures were financed, for that fiscal year, by the use of revenues from a tax levied for that purpose on all taxable immovables situated in that territory.

If it avails itself of the power provided for in the second paragraph in respect of a debt, the city may not, to establish the tax burden provided for in section 150.1, charge to the revenues derived from the taxation specific to the non-residential sector that come from the territory a percentage of the financing of the expenditures related to that debt greater than the percentage corresponding to the quotient obtained by dividing the total of those revenues by the total revenues provided for in section 8.6 and coming from that territory. If the tax burden is established for the 2002 fiscal year or a subsequent fiscal year, the revenues of the preceding fiscal year shall be considered for that division.

For the purposes of the third paragraph, the revenues of a fiscal year are those provided for in the budget adopted for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those which, according to later forecasts, will be the revenues of the fiscal year shows the necessity to update budgetary forecasts, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the following fiscal year. If several statements are filed successively, the last one shall be considered.

For the purposes of the third paragraph, “revenues derived from the taxation specific to the non-residential sector” means the aggregate of the following:

(1)  revenues from the business tax;

(2)  revenues from the surtax or the tax on non-residential immovables;

(3)  revenues from the general property tax that are not considered in establishing the aggregate taxation rate when, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), several rates for that tax are fixed;

(4)  (a)  subject to subparagraph b, revenues from the tax provided for in section 101 of Schedule C, where the occupants of residential immovables are, under the third paragraph of that section, exempt from the payment of that tax or where the tax is levied in accordance with the sixth paragraph of that section;

(b)  revenues from the tax provided for in article 808 of the Charter of the city of Montréal (1959-60, chapter 102), where the occupants of residential immovables are, under subarticle 3 of that article, exempt from the payment of that tax or where that tax is imposed under subarticle 4 of that article, if the revenues considered for the purposes of the division provided for in the third paragraph of this section are the revenues for the fiscal year 2001 ; and

(5)  revenues from the amount in lieu of a tax referred to in any of subparagraphs 1 to 4 that must be paid either 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, except, if the amount stands in lieu of the general property tax, revenues that would be considered in establishing the aggregate taxation rate if it was the tax itself.

Are deemed to constitute expenditures related to a debt of a municipality referred to in section 5 and financed by revenues derived from its entire territory the amounts required after 31 December 2001, in relation to a sum determined pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act (chapter R-15.1) in respect of a pension plan to which that municipality was a party or in relation to the amortization of any unfunded actuarial liability of such a plan. The foregoing also applies to the contributions paid after 31 December 2001, in relation to the obligations arising from a pension plan not subject to the Supplemental Pension Plans Act to which a municipality referred to in section 5 was a party, in respect of years of past service before 1 January 2002.

The date of the determination of a sum pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act or of an unfunded actuarial liability provided for in the sixth paragraph must be earlier than 21 June 2001. In addition, in the case of an improvement unfunded actuarial liability, the amendment must have been made before 1 January 2002. However, if a pension plan still has such a sum or unfunded actuarial liability on the date of its division, merger or termination, the contributions paid by the city for that purpose after that date are deemed to be paid in respect of any sum or the amortization of any liability to which the sixth paragraph refers.

Are deemed to constitute a surplus or expenditures related to a debt of a municipality referred to in section 5, respectively, the revenues or costs in relation to legal proceedings or a dispute to which such a municipality or, as the case may be, the city is a party in respect of an event prior to 1 January 2002 that concerns the municipality. The expenditures necessary to make up the negative balance of the assets of Corporation Anjou 80, as established at 31 December 2001, are deemed to be expenditures relating to a debt of Ville d’Anjou and financed by revenues derived from the whole territory of Ville d’Anjou.

2000, c. 56, Sch. I, s. 8; 2001, c. 25, s. 238; O.C. 1308-2001, s. 1; 2001, c. 68, s. 116; 2002, c. 77, s. 12.

2002-01-01

8. The expenditures related to any debt of a municipality referred to in section 5 shall continue to be financed by revenues derived exclusively from the territory of the municipality or a part thereof. Any surplus of such municipality shall remain for the exclusive benefit of the inhabitants and ratepayers in its territory or a part thereof. To determine if the financing or surplus should burden or be credited to just a part of the territory, the rules applicable on 31 December 2001 respecting the financing of expenditures related to the debt or the source of the revenues that have generated the surplus shall be considered.

Where expenditures related to a debt of a municipality referred to in section 5, for the 2001 fiscal year, were not financed by the use of a specific source of revenue, the city may continue to finance them by using revenues not reserved for other purposes that come from the territory of the municipality. Notwithstanding section 6, the foregoing also applies where those expenditures were financed, for that fiscal year, by the use of revenues from a tax levied for that purpose on all taxable immovables situated in that territory.

If it avails itself of the power provided for in the second paragraph in respect of a debt, the city may not, to establish the tax burden provided for in section 150.1, charge to the revenues derived from the taxation specific to the non-residential sector that come from the territory a percentage of the financing of the expenditures related to that debt greater than the percentage corresponding to the quotient obtained by dividing the total of those revenues by the total revenues provided for in section 8.6 and coming from that territory. If the tax burden is established for the 2002 fiscal year or a subsequent fiscal year, the revenues of the preceding fiscal year shall be considered for that division.

For the purposes of the third paragraph, the revenues of a fiscal year are those provided for in the budget adopted for that fiscal year. However, where a statement comparing the revenues provided for in the budget and those which, according to later forecasts, will be the revenues of the fiscal year shows the necessity to update budgetary forecasts, the updated forecasts shall be considered, provided that the statement is filed before the city adopts the budget for the following fiscal year. If several statements are filed successively, the last one shall be considered.

For the purposes of the third paragraph, “revenues derived from the taxation specific to the non-residential sector” means the aggregate of the following:

(1)  revenues from the business tax;

(2)  revenues from the surtax or the tax on non-residential immovables;

(3)  revenues from the general property tax that are not considered in establishing the aggregate taxation rate when, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), several rates for that tax are fixed;

(4)  (a)  subject to subparagraph b, revenues from the tax provided for in section 101 of Schedule C, where the occupants of residential immovables are, under the third paragraph of that section, exempt from the payment of that tax or where the tax is levied in accordance with the sixth paragraph of that section;

(b)  revenues from the tax provided for in article 808 of the Charter of the city of Montréal (1959-60, chapter 102), where the occupants of residential immovables are, under subarticle 3 of that article, exempt from the payment of that tax or where that tax is imposed under subarticle 4 of that article, if the revenues considered for the purposes of the division provided for in the third paragraph of this section are the revenues for the fiscal year 2001 ; and

(5)  revenues from the amount in lieu of a tax referred to in any of subparagraphs 1 to 4 that must be paid either 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, except, if the amount stands in lieu of the general property tax, revenues that would be considered in establishing the aggregate taxation rate if it was the tax itself.

Are deemed to constitute expenditures related to a debt of a municipality referred to in section 5 and financed by revenues derived from its entire territory the amounts required after 31 December 2001, in relation to a sum determined pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act (chapter R-15.1) in respect of a pension plan to which that municipality was a party or in relation to the amortization of any unfunded actuarial liability of such a plan. The foregoing also applies to the contributions paid after 31 December 2001, in relation to the obligations arising from a pension plan not subject to the Supplemental Pension Plans Act to which a municipality referred to in section 5 was a party, in respect of years of past service before 1 January 2002.

The date of the determination of a sum pursuant to subparagraph 4 of the second paragraph of section 137 of the Supplemental Pension Plans Act or of an unfunded actuarial liability provided for in the sixth paragraph must be earlier than 21 June 2001. In addition, in the case of an improvement unfunded actuarial liability, the amendment must have been made before 1 January 2002. However, if a pension plan still has such a sum or unfunded actuarial liability on the date of its division, merger or termination, the contributions paid by the city for that purpose after that date are deemed to be paid in respect of any sum or the amortization of any liability to which the sixth paragraph refers.

Are deemed to constitute a surplus or expenditures related to a debt of a municipality referred to in section 5, respectively, the revenues or costs in relation to legal proceedings or a dispute to which such a municipality or, as the case may be, the city is a party in respect of an event prior to 1 January 2002 that concerns the municipality.

2000, c. 56, Sch. I, s. 8; 2001, c. 25, s. 238; O.C. 1308-2001, s. 1; 2001, c. 68, s. 116.