I-13.3 - Education Act

Section 475 Disposition versions

2021-07-01

475. The Minister shall, in the budgetary rules referred to in section 472, provide for the payment of a fiscal balance subsidy to allow each school service centre to obtain the amount for financing local needs computed using the method prescribed by a regulation made under section 455.1.

The subsidy corresponds to the difference between that amount and the school tax proceeds for the year concerned established on the basis of the assessment roll referred to in section 303.3. It is paid in equal parts not later than 31 July and 31 October of the year concerned.

The school service centres shall send the Minister the information he considers necessary for computing the fiscal balance subsidy, on the date and in the form determined by the Minister.

The Minister shall also, in those budgetary rules, provide for the payment to the school service centres and to the Comité de gestion de la taxe scolaire de l’île de Montréal of compensation for loss of revenue incidental to the taxation in an amount corresponding to the last compensation that was paid to them under section 40 of the Act to establish a single school tax rate (2019, chapter 5), where applicable.

1988, c. 84, s. 475; 1990, c. 28, s. 18; 1992, c. 23, s. 18; 2019, c. 5, s. 24; 2020, c. 1, s. 312.

2020-06-15

475. The Minister shall, in the budgetary rules referred to in section 472, provide for the payment of a fiscal balance subsidy to allow each school service centre to obtain the amount for financing local needs computed using the method prescribed by a regulation made under section 455.1.

The subsidy corresponds to the difference between that amount and the school tax proceeds for the year concerned established on the basis of the assessment roll referred to in section 303.3. It is paid in equal parts not later than 31 July and 31 October of the year concerned.

The school service centres shall send the Minister the information he considers necessary for computing the fiscal balance subsidy, on the date and in the form determined by the Minister.

Not in force

The Minister shall also, in those budgetary rules, provide for the payment to the school service centres and to the Comité de gestion de la taxe scolaire de l’île de Montréal of compensation for loss of revenue incidental to the taxation in an amount corresponding to the last compensation that was paid to them under section 40 of the Act to establish a single school tax rate (2019, chapter 5), where applicable.

1988, c. 84, s. 475; 1990, c. 28, s. 18; 1992, c. 23, s. 18; 2019, c. 5, s. 24; 2020, c. 1, s. 312.

2019-07-01

475. The Minister shall, in the budgetary rules referred to in section 472, provide for the payment of a fiscal balance subsidy to allow each school board to obtain the amount for financing local needs computed using the method prescribed by a regulation made under section 455.1.

The subsidy corresponds to the difference between that amount and the school tax proceeds for the year concerned established on the basis of the assessment roll referred to in section 303.3. It is paid in equal parts not later than 31 July and 31 October of the year concerned.

The school boards shall send the Minister the information he considers necessary for computing the fiscal balance subsidy, on the date and in the form determined by the Minister.

Not in force

The Minister shall also, in those budgetary rules, provide for the payment to the school boards and to the Comité de gestion de la taxe scolaire de l’île de Montréal of compensation for loss of revenue incidental to the taxation in an amount corresponding to the last compensation that was paid to them under section 40 of the Act to establish a single school tax rate (2019, chapter 5), where applicable.

1988, c. 84, s. 475; 1990, c. 28, s. 18; 1992, c. 23, s. 18; 2019, c. 5, s. 24.

2018-04-27

475. The Minister shall, in the budgetary rules contemplated in section 472, provide for the payment of an equalization grant to every school board whose fiscal resources are insufficient for a particular school year. The grant shall be fixed by the Minister after receipt of the school board’s budget

(1)  by determining, for that school year, the maximum yield of the school tax that could be levied by the school board, applying the method of computation prescribed in the second and third paragraphs of section 308;

(2)  by determining, for the same school year, the yield of a school tax that could be levied by the school board at the maximum rate prescribed in section 308;

(3)  by subtracting the amount obtained under subparagraph 2 from the amount obtained under subparagraph 1.

For the purposes of the first paragraph, the rate or the amount per student exceeding that contemplated in section 308 that has been approved by referendum or that the school board must submit to its electors for approval shall not be taken into account.

1988, c. 84, s. 475; 1990, c. 28, s. 18; 1992, c. 23, s. 18.

For the school years 2018-2019 and 2019-2020, See Transitional provision S.Q. 2018, c. 5, s. 87.

1992-06-23

475. The Minister shall, in the budgetary rules contemplated in section 472, provide for the payment of an equalization grant to every school board whose fiscal resources are insufficient for a particular school year. The grant shall be fixed by the Minister after receipt of the school board’s budget

(1)  by determining, for that school year, the maximum yield of the school tax that could be levied by the school board, applying the method of computation prescribed in the second and third paragraphs of section 308;

(2)  by determining, for the same school year, the yield of a school tax that could be levied by the school board at the maximum rate prescribed in section 308;

(3)  by subtracting the amount obtained under subparagraph 2 from the amount obtained under subparagraph 1.

For the purposes of the first paragraph, the rate or the amount per student exceeding that contemplated in section 308 that has been approved by referendum or that the school board must submit to its electors for approval shall not be taken into account.

1988, c. 84, s. 475; 1990, c. 28, s. 18; 1992, c. 23, s. 18.

1990-06-22

475. The Minister shall, in the budgetary rules contemplated in section 472, provide for the payment of an equalization grant to every school board establishing that its fiscal resources are insufficient for a particular school year. The grant shall be equal to the amount of the insufficiency, computed at the time of the adoption of the school board’s budget

(1)  by determining, for that school year, the maximum yield of the school tax that could be levied by the school board, applying the method of computation prescribed in the second and third paragraphs of section 308;

(2)  by determining, for the same school year, the yield of a school tax that could be levied by the school board at the maximum rate prescribed in section 308;

(3)  by subtracting the amount obtained under subparagraph 2 from the amount obtained under subparagraph 1.

For the purposes of the first paragraph, the rate or the amount per student exceeding that contemplated in section 308 that has been approved by referendum or that the school board must submit to its electors for approval shall not be taken into account.

1988, c. 84, s. 475; 1990, c. 28, s. 18.

1989-07-01

475. The Minister shall, in the budgetary rules contemplated in section 472, provide for the payment of equalization grants to school boards. These equalization grants shall be paid according to the difference between the standardized assessment of the taxable immovables per student enrolled in schools of a school board, as included in the real estate tax base of the school board, and the assessment per enrolled student in schools of the aggregate of the school boards included in the real estate tax base of the aggregate of the school boards, taking into account the size of revenues from school taxes collected by a school board within the limits determined by section 308 or 440.

1988, c. 84, s. 475.