C-19 - Cities and Towns Act

Section 487.3 Disposition versions

2007-01-01

487.3. Where, for the same fiscal year, a municipality imposes the business tax provided for in section 232 of the Act respecting municipal taxation (chapter F‐2.1) and a special tax at different rates under section 487.1 or 487.2, it must also impose a special tax on the occupants of business establishments situated in its territory or in the sector within the meaning of section 487.2, as the case may be, based on the rental value of the business establishments, for the purpose of financing the same expenditures as the special tax for the same fiscal year.

The rate of the special tax imposed under the first paragraph must be fixed in such a way that the proportion of the revenues derived from the special tax to those derived from the special tax imposed under section 487.1 or 487.2 is the same as the proportion of the revenues derived from the business tax to those derived from the general property tax.

For the purposes of the second paragraph, the revenues considered are those which, according to the budget established for the fiscal year, must be derived from the territory of the municipality or the sector, as the case may be, for each of the four taxes concerned. The amounts to stand in lieu of taxes that must be paid by the Government in accordance with the second paragraph of section 210, section 254 or the first paragraph of section 255 of the Act respecting municipal taxation, or by the Crown in right of Canada or one of its mandataries are deemed to be tax-generated revenues.

The following provisions apply, with the necessary modifications, as regards the special tax imposed under the first paragraph:

(1)  the provisions of Division III of Chapter XVIII of the Act respecting municipal taxation;

(2)  the provisions of the regulation made under paragraph 2 of section 263 of the Act respecting municipal taxation that pertain to the business tax;

(3)  any other provision of an Act or statutory instrument that pertains to the legal effects of imposing the business tax.

2003, c. 19, s. 127; 2006, c. 31, s. 26.

2003-12-18

487.3. Where, for the same fiscal year, a municipality imposes the business tax provided for in section 232 of the Act respecting municipal taxation (chapter F‐2.1) and a special tax at different rates under section 487.1 or 487.2, it must also impose a special tax on the occupants of business establishments situated in its territory or in the sector within the meaning of section 487.2, as the case may be, based on the rental value of the business establishments, for the purpose of financing the same expenditures as the special tax for the same fiscal year.

The rate of the special tax imposed under the first paragraph must be fixed in such a way that the proportion of the revenues derived from the special tax to those derived from the special tax imposed under section 487.1 or 487.2 is the same as the proportion of the revenues derived from the business tax to those derived from the general property tax.

For the purposes of the second paragraph, the revenues considered are those which, according to the budget established for the fiscal year, must be derived from the territory of the municipality or the sector, as the case may be, for each of the four taxes concerned. The amounts to stand in lieu of taxes that must be paid by the Government in accordance with the second paragraph of section 210, section 254 or the first paragraph of section 255 of the Act respecting municipal taxation, or by the Crown in right of Canada or one of its mandataries are deemed to be tax-generated revenues.

The following provisions apply, with the necessary modifications, as regards the special tax imposed under the first paragraph:

(1)  the provisions of Division III of Chapter XVIII of the Act respecting municipal taxation;

(2)  the provisions of the regulations under paragraphs 2 and 7 of section 262 and paragraphs 2 and 3 of section 263 of the Act respecting municipal taxation that pertain to the business tax;

(3)  any other provision of an Act or statutory instrument that pertains to the legal effects of imposing the business tax.

2003, c. 19, s. 127.