F-4.1 - Forest Act

Section 123 Disposition versions

2001-06-27

123. To obtain a reimbursement of property taxes under the Act respecting municipal taxation (chapter F-2.1), a person shall

(1)  meet the requirements set out in section 120;

(2)  apply therefor in accordance with section 220.3 of the Act respecting municipal taxation;

(3)  be in possession of a report the content of which are determined by government regulation, prepared by a forest engineer and containing a statement of the eligible protection or development work expenses, within the meaning of the regulations of the Government, that are applicable to the last calendar year where the producer is a natural person or, in other cases, that are applicable to the last fiscal year of the producer and represent an amount equal to or greater than the amount of property taxes paid that may be the subject of an application for reimbursement under section 220.3 of the Act respecting municipal taxation.

1986, c. 108, s. 123; 1988, c. 73, s. 54; 1995, c. 37, s. 15; 1996, c. 14, s. 12; 1999, c. 40, s. 140; 2001, c. 6, s. 100.

1999-10-22

123. To obtain a reimbursement of property taxes under the Act respecting municipal taxation (chapter F-2.1), a person shall

(1)  meet the requirements set out in section 120;

(2)  apply therefor in accordance with section 220.3 of the Act respecting municipal taxation;

(3)  be in possession of a report the form and content of which are determined by government regulation, prepared by a forest engineer and containing a statement of the eligible development work expenses, within the meaning of the regulations of the Government, that are applicable to the last calendar year where the producer is a natural person or, in other cases, that are applicable to the last fiscal year of the producer and represent an amount equal to or greater than the amount of property taxes that may be the subject of an application for reimbursement under section 220.3 of the Act respecting municipal taxation. Such expenses shall not include any expenses financed under section 73.1.

1986, c. 108, s. 123; 1988, c. 73, s. 54; 1995, c. 37, s. 15; 1996, c. 14, s. 12; 1999, c. 40, s. 140.

1996-06-20

123. To obtain a reimbursement of real estates taxes under the Act respecting municipal taxation (chapter F-2.1), a person shall

(1)  meet the requirements set out in section 120;

(2)  apply therefor in accordance with section 220.3 of the Act respecting municipal taxation;

(3)  be in possession of a report the form and content of which are determined by government regulation, prepared by a forest engineer and containing a statement of the eligible development work expenses, within the meaning of the regulations of the Government, that are applicable to the last calendar year where the producer is a natural person or, in other cases, that are applicable to the last fiscal year of the producer and represent an amount equal to or greater than the amount of real estate taxes that may be the subject of an application for reimbursement under section 220.3 of the Act respecting municipal taxation. Such expenses shall not include any expenses financed under section 73.1.

1986, c. 108, s. 123; 1988, c. 73, s. 54; 1995, c. 37, s. 15; 1996, c. 14, s. 12.

1995-06-22

123. To obtain a reimbursement of real estates taxes under the Act respecting municipal taxation (chapter F-2.1), a person shall

(1)  meet the requirements set out in section 121;

(2)  apply therefor in writing each year;

(3)  produce, with the application, a report containing a statement of the forest development work referred to in section 121, that has been performed within the last fiscal year and representing an amount of expenses equal to or greater than the amount of real estate taxes to be reimbursed. Such work cannot include work financed for the purposes of section 73.1.

1986, c. 108, s. 123; 1988, c. 73, s. 54; 1995, c. 37, s. 15.

1988-12-23

123. To obtain a reimbursement of real estates taxes under the Act respecting municipal taxation (chapter F-2.1), a person shall

(1)  meet the requirements set out in section 121;

(2)  apply therefor in writing each year;

(3)  produce, with the application, a report containing a statement of the forest development work referred to in section 121, that has been performed within the last fiscal year and representing an amount of expenses equal to or greater than the amount of real estate taxes to be reimbursed.

1986, c. 108, s. 123; 1988, c. 73, s. 54.

1987-04-01

123. To obtain a forest producer’s certificate with a view to obtaining a reimbursement of real estates taxes under the Act respecting municipal taxation (chapter F-2.1), the person shall

(1)  meet the requirements set forth in section 121;

(2)  produce a yearly application on the form provided by the Minister;

(3)  produce, with the application, a report containing a statement of work related to forest development and harvesting of timber products performed within the last 12 months which represents an amount of expenses equal to or greater than the amount of the real estate taxes to be reimbursed.

1986, c. 108, s. 123.