I-13.3, r. 3.6 - Regulation respecting computation of the maximum yield of the school tax for the 2015-2016 school year

Revoked on 6 July 2016

This document has official status.

chapter I-13.3, r. 3.6

Regulation respecting computation of the maximum yield of the school tax for the 2015-2016 school year

Education Act

(chapter I-13.3, s. 455.1, 1st par., subpars. 1, 2 and 3).

Revoked, O.C. 604-2016, 2016 G.O. 2, 2795; eff. 2016-07-06; see chapter I-13.3, r. 3.6.1.

1. For the computation of the maximum yield of the school tax provided for in section 308 of the Education Act (chapter I-13.3) for a school year, the allowable number of students must be determined by

(1)  calculating the number of 4-year-old preschool students who may be taken into account, by

(a)  multiplying by 1.00 the number of students legally enrolled for a minimum of 144 half days, but for less than 180 days, on 30 September of the preceding school year in the schools under the jurisdiction of the school board;

(b)  multiplying by 1.80 the number of students legally enrolled for a minimum of 180 days on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 8;

(c)  adding the products obtained under subparagraphs a and b;

(2)  calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such students legally enrolled for a minimum of 180 days on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 8;

(3)  calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 9;

(4)  calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 10. Students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their vocational studies may not be taken into account for the purposes of this paragraph;

(5)  calculating the number of students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization who may be taken into account, by multiplying by 3.40 the sum of the following numbers:

(a)  the number of full-time students admitted to a program of study leading to a secondary school vocational diploma, except students referred to in subparagraph b, or to an attestation of vocational specialization, legally enrolled 2 school years before in the vocational training centres under the jurisdiction of the school board that were then recognized by the Minister for the purposes of budgetary rules;

(b)  the number of full-time students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their professional studies, legally enrolled on 30 September 2 school years before in the vocational training centres under the jurisdiction of the school board that were then recognized by the Minister for the purposes of budgetary rules;

(c)  the number of new places available to welcome students in vocational training centres under the jurisdiction of the school board during the school year for which the maximum yield of the school tax is calculated. Those places must have been authorized by the Minister within the framework of the allocation for the addition or the rearrangement of space for vocational training provided for in the budgetary rules for one or more vocational programs of study;

(6)  calculating the number of students admitted to adult education services, by multiplying by 2.40 the number of full-time students who may be taken into account for the school year in accordance with the Schedule to this Regulation;

(7)  calculating the number of handicapped 4-year-old and 5-year-old preschool, elementary school and secondary school students who may be taken into account, by multiplying by 6.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board;

(8)  calculating the number of 5-year-old preschool students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.25 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;

(9)  calculating the number of elementary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;

(10)  calculating the number of secondary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 3.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;

(11)  calculating the number of preschool and elementary school students enrolled in school day care services who may be taken into account, by multiplying by 0.05 the number of such students;

(12)  calculating the number of students enrolled in the school board’s student transportation services who may be taken into account, by

(a)  multiplying by 0.75 the number of students enrolled on 30 September of the preceding school year in a transportation service employing vehicles used exclusively to transport such students;

(b)  multiplying by 0.40 the number of students enrolled on 30 September of the preceding school year in a transportation service employing vehicles that have specific public transit routes and are not reserved exclusively to transport such students;

(c)  adding the products obtained under subparagraphs a and b;

(13)  adding the numbers obtained under paragraphs 1 to 12.

O.C. 529-2015, s. 1.

2. For the purposes of section 1,

(1)  students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization are students who were admitted to a vocational training centre under the jurisdiction of the school board to receive educational services in vocational training, in vocational education programs authorized in accordance with the first paragraph of section 467 of the Education Act (chapter I-13.3);

(2)  the number of full-time students is obtained by adding the number of students enrolled full-time who participate in the minimum number of hours of activities prescribed by the basic school regulation applicable to them and the number of students enrolled part-time converted into a number of full-time students by

(a)  using the following equation to calculate the proportion of full-time attendance per student enrolled part-time:

      the student’s number of hours of activities 
                   per school year
_________________________________________________________

      the minimum number of hours of activities 
    per school year prescribed by the basic school 
        regulation applicable to the student

(b)  adding, for each of the categories of students referred to in paragraphs 1 to 10 of section 1, the proportions obtained under subparagraph a;

(3)  students who may be taken into account by a school board for the purposes of paragraph 11 of section 1 are 4-year-old and 5-year-old preschool students and elementary school students enrolled on 30 September of the preceding school year in the day care services of the school board for a minimum of 2 periods per day, at least 3 days per week;

(4)  students who may be taken into account by a school board for the purposes of paragraph 12 of section 1 are students for whom the school board provides transportation at the beginning and end of classes each day.

O.C. 529-2015, s. 2.

3. The allowable number of students determined under section 1 must be adjusted by adding the additional number of students to take into account the reduction in the school population.

The additional number of students is determined by

(1)  calculating the number of students who may be taken into account for the purpose of calculating the reduction in the number of students at every level of education by

(a)  multiplying by 0.99 the total of the numbers obtained for the preceding school year under paragraphs 2 to 4 and 7 to 10 of section 1, to which is added, where applicable, the number obtained under subparagraph 1 of the second paragraph for the same school year;

(b)  subtracting from the product obtained under subparagraph a, the sum of the numbers obtained under paragraphs 2, 3, 4 and 7 to 10 of section 1 for the school year for which the maximum yield of the school tax is calculated, as they read taking into account the application of section 4, if applicable;

(2)  calculating the number of 5-year-old preschool students and elementary school students who may be taken into account for the purpose of calculating the reduction in the number of students by

(a)  multiplying by 0.99 the number of 5-year-old preschool students and elementary school students determined for the preceding school year under paragraph 7 of section 1 and under paragraphs 2, 3, 8 and 9 of section 1, to which is added, where applicable, the number obtained under subparagraph 2 of the second paragraph for the same school year;

(b)  subtracting from the product obtained under subparagraph a, the total of the numbers of 5-year-old preschool students and elementary school students obtained under paragraphs 2, 3, 7, 8 and 9 of section 1 for the school year for which the maximum yield of the school tax is calculated, as they read taking into account the application of section 4, if applicable;

(3)  calculating the number of secondary school students who may be taken into account for the purpose of calculating the reduction in the number of students by

(a)  multiplying by 0.99 the number of secondary school students determined for the preceding school year under paragraphs 4, 7 and 10 of section 1 to which is added, where applicable, the number obtained under subparagraph 3 of the second paragraph for the same school year;

(b)  subtracting from the product obtained under subparagraph a, the total number of secondary school students determined under paragraphs 4, 7 and 10 of section 1 for the school year for which the maximum yield of the school tax is calculated, taking into account the application of section 4, if applicable;

(4)  subtracting from the sum of the numbers obtained under paragraphs 2 and 3, the number obtained under paragraph 1 and multiplying by 0.37 the resulting number;

(5)  adding the numbers obtained under paragraphs 1 and 4.

In the operations prescribed in this section, when a number is lower than zero, it is deemed to be zero.

O.C. 529-2015, s. 3.

4. Where the total number of full-time students determined under paragraphs 2, 3, 4 and 7 to 10 of section 1 exceeds by 200 or 2% the total number of full-time students determined for the preceding school year under the same paragraphs of section 1 and is at least 200 or 2% lower than the total number of full-time students in the categories referred to in paragraphs 2, 3, 4 and 7 to 10 of section 1, established according to the Minister’s school enrolment estimates for the school year for which the maximum yield of the school tax is computed, paragraphs 2 to 4 of section 1 are to be read as follows:

“(2) calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such full-time students, established according to the Minister’s school enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 8;

(3) calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students, established according to the Minister’s school enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 9;

(4) calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students, established according to the Minister’s school enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 10;”.

O.C. 529-2015, s. 4.

5. For the computation of the maximum yield of the school tax for the 2015-2016 school year, the amount per student is $814.62 or $1,059 if the allowable number of students is less than 1,000, and the base amount is $244,379, namely the amounts established for the 2014-2015 school year indexed by 1.24%.

O.C. 529-2015, s. 5.

6. (Omitted).

O.C. 529-2015, s. 6.

Schedule

NUMBER OF EQUIVALENT

FULL-TIME ADULT STUDENTS

IN GENERAL EDUCATION FOR THE 2015-2016 SCHOOL YEAR

___________________________________________________________________________________

Code              SCHOOL BOARD                                   Number of
                                                             full-time students
___________________________________________________________________________________

711000            Monts-et-Marées, CS des                         550.4
___________________________________________________________________________________

712000            Phares, CS des                                  377.9
___________________________________________________________________________________

713000            Fleuve-et-des-Lacs, CS du                       376.7
___________________________________________________________________________________

714000            Kamouraska-Rivière-du-Loup, CS de               310.8
___________________________________________________________________________________

721000            Pays-des-Bleuets, CS du                         415.2
___________________________________________________________________________________

722000            Lac-Saint-Jean, CS du                           669.6
___________________________________________________________________________________

723000            Rives-du-Saguenay, CS des                       839.8
___________________________________________________________________________________

724000            De La Jonquière, CS                             402.3
___________________________________________________________________________________

731000            Charlevoix, CS de                                90.9
___________________________________________________________________________________

732000            Capitale, CS de la                            2,270.4
___________________________________________________________________________________

733000            Découvreurs, CS des                             468.2
___________________________________________________________________________________

734000            Premières-Seigneuries, CS des                   881.2
___________________________________________________________________________________

735000            Portneuf, CS de                                 157.7
___________________________________________________________________________________

741000            Chemin-du-Roy, CS du                            684.0
___________________________________________________________________________________

742000            Énergie, CS de l’                               483.7
___________________________________________________________________________________

751000            Hauts-Cantons, CS des                           171.0
___________________________________________________________________________________

752000            Région-de-Sherbrooke, CS de la                1,074.2
___________________________________________________________________________________

753000            Sommets, CS des                                 269.6
___________________________________________________________________________________

761000            Pointe-de-l’Île, CS de la                     3,510.9
___________________________________________________________________________________

762000            Montréal, CS de                               8,568.5
___________________________________________________________________________________

763000            Marguerite-Bourgeoys, CS                      2,843.0
___________________________________________________________________________________

771000            Draveurs, CS des                                776.4
___________________________________________________________________________________

772000            Portages-de-l’Outaouais, CS des                 762.2
___________________________________________________________________________________

773000            Coeur-des-Vallées, CS au                        325.2
___________________________________________________________________________________

774000            Hauts-Bois-de-l’Outaouais, CS des               223.8
___________________________________________________________________________________

781000            Lac-Témiscamingue, CS du                        112.1
___________________________________________________________________________________

782000            Rouyn-Noranda, CS de                            281.9
___________________________________________________________________________________

783000            Harricana, CS                                   133.7
___________________________________________________________________________________

784000            Or-et-des-Bois, CS de l’                        304.4
___________________________________________________________________________________

785000            Lac-Abitibi, CS du                              117.2
___________________________________________________________________________________

791000            Estuaire, CS de l’                              209.2
___________________________________________________________________________________

792000            Fer, CS du                                      138.2
___________________________________________________________________________________

793000            Moyenne-Côte-Nord, CS de la                      17.3
___________________________________________________________________________________

801000            Baie-James, CS de la                             57.3
___________________________________________________________________________________

811000            Îles, CS des                                     40.2
___________________________________________________________________________________

812000            Chic-Chocs, CS des                              346.9
___________________________________________________________________________________

813000            René-Lévesque, CS                               389.0
___________________________________________________________________________________

821000            Côte-du-Sud, CS de la                           381.4
___________________________________________________________________________________

822000            Appalaches, CS des                              269.9
___________________________________________________________________________________

823000            Beauce-Etchemin, CS de la                       909.7
___________________________________________________________________________________

824000            Navigateurs, CS des                             613.9
___________________________________________________________________________________

831000            Laval, CS de                                  1,505.9
___________________________________________________________________________________

841000            Affluents, CS des                             1,593.4
___________________________________________________________________________________

842000            Samares, CS des                                 919.4
___________________________________________________________________________________

851000            Seigneurie-des-Mille-Îles, CS de la             859.1
___________________________________________________________________________________

852000            Rivière-du-Nord, CS de la                       794.3
___________________________________________________________________________________

853000            Laurentides, CS des                             245.0
___________________________________________________________________________________

854000            Pierre-Neveu, CS                                223.5
___________________________________________________________________________________

861000            Sorel-Tracy, CS de                              423.2
___________________________________________________________________________________

862000            Saint-Hyacinthe, CS de                          412.0
___________________________________________________________________________________

863000            Hautes-Rivières, CS des                         445.3
___________________________________________________________________________________

864000            Marie-Victorin, CS                            1,557.6
___________________________________________________________________________________

865000            Patriotes, CS des                               510.3
___________________________________________________________________________________

866000            Val-des-Cerfs, CS du                            555.7
___________________________________________________________________________________

867000            Grandes-Seigneuries, CS des                     686.7
___________________________________________________________________________________

868000            Vallée-des-Tisserands, CS de la                 384.4
___________________________________________________________________________________

869000            Trois-Lacs, CS des                              347.5
___________________________________________________________________________________

871000            Riveraine, CS de la                             216.4
___________________________________________________________________________________

872000            Bois-Francs, CS des                             372.1
___________________________________________________________________________________

873000            Chênes, CS des                                  272.5
___________________________________________________________________________________

881000            Central Québec, CS                               44.6
___________________________________________________________________________________

882000            Eastern Shores, CS                               49.3
___________________________________________________________________________________

883000            Eastern Townships, CS                           161.8
___________________________________________________________________________________

884000            Riverside, CS                                   458.7
___________________________________________________________________________________

885000            Sir-Wilfrid-Laurier, CS                         362.6
___________________________________________________________________________________

886000            Western Québec, CS                              233.4
___________________________________________________________________________________

887000            English-Montréal, CS                          3,798.2
___________________________________________________________________________________

888000            Lester-B.-Pearson, CS                         1,605.4
___________________________________________________________________________________

889000            New Frontiers, CS                               125.2
___________________________________________________________________________________

O.C. 529-2015, Sch.

REFERENCES

O.C. 529-2015, 2015 G.O. 2, 1189