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i-13.3, r. 3.8
- Regulation respecting computation of the maximum yield of the school tax for the 2018-2019 school year
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Revoked on 12 June 2019
This document has official status.
chapter
I-13.3, r. 3.8
Regulation respecting computation of the maximum yield of the school tax for the 2018-2019 school year
EDUCATION — SCHOOL TAX FOR 2018-2019
Education Act
(chapter I-13.3, s. 455.1, 1st par., subpars. 1, 2 and 3)
.
I-13.3
06
June
13
2018
06
June
27
2018
Revoked, O.C. 546-2019, 2019 G.O. 2, 917; eff. 2019-06-12.
1
.
For the computation of the maximum yield of the school tax of a school board 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 paragraph 7;
(
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 of the school board 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.
754-2018
O.C. 754-2018
,
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.
754-2018
O.C. 754-2018
,
s.
2
.
3
.
The allowable number of students determined under section 1 must be adjusted by adding the number of additional students to take into account the reduction in the school population.
The number of additional 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 this paragraph for the same school year;
(
b
)
subtracting from the product obtained under subparagraph
a
, the sum of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1 for the school year for which the maximum yield of the school tax of the school board 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 this 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 of the school board 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 this 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 of the school board is calculated, taking into account the application of section 4, where 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 subparagraphs 1 and 4.
In the operations prescribed by this section, when a number is lower than zero, it is deemed to be zero.
754-2018
O.C. 754-2018
,
s.
3
.
4
.
Where the total number of full-time students determined under paragraphs 2 to 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 of the school board is calculated, 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 of the school board is calculated, 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 of the school board is calculated, 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 of the school board is calculated, except students referred to in paragraphs 7 and 10;”.
754-2018
O.C. 754-2018
,
s.
4
.
5
.
For the computation of the maximum yield of the school tax of a school board for the 2018-2019 school year, the amount per student is $848.80 or $1,104.10 if the allowable number of students is less than 1,000, and the base amount is $254,633, namely the amounts established for the 2017-2018 school year indexed by 1.76%.
754-2018
O.C. 754-2018
,
s.
5
.
6
.
(Omitted).
754-2018
O.C. 754-2018
,
s.
6
.
SCHEDULE
(
s. 1, par. 6
)
NUMBER OF EQUIVALENT
FULL-TIME ADULT STUDENTS
IN GENERAL EDUCATION FOR THE 2018-2019 SCHOOL YEAR
Code
School board
Number of full-time students
711000
des Monts-et-Marées
501.6
712000
des Phares
332.0
713000
du Fleuve-et-des-Lacs
349.1
714000
de Kamouraska—Rivière-du-Loup
254.5
721000
du Pays-des-Bleuets
426.2
722000
du Lac-Saint-Jean
638.7
723000
des Rives-du-Saguenay
1,092.2
724000
De La Jonquière
469.3
731000
de Charlevoix
85.9
732000
de la Capitale
2,181.1
733000
des Découvreurs
463.1
734000
des Premières-Seigneuries
866.8
735000
de Portneuf
135.1
741000
du Chemin-du-Roy
762.7
742000
de l’Énergie
384.0
751000
des Hauts-Cantons
196.9
752000
de la Région-de-Sherbrooke
1,303.9
753000
des Sommets
248.8
761000
de la Pointe-de-l’Île
3,352.3
762000
de Montréal
7,825.6
763000
Marguerite-Bourgeoys
2,925.1
771000
des Draveurs
770.1
772000
des Portages-de-l’Outaouais
849.1
773000
au Coeur-des-Vallées
425.7
774000
des Hauts-Bois-de-l’Outaouais
262.1
781000
du Lac-Témiscamingue
106.9
782000
de Rouyn-Noranda
249.3
783000
Harricana
113.3
784000
de l’Or-et-des-Bois
294.8
785000
du Lac-Abitibi
97.7
791000
de l’Estuaire
210.4
792000
du Fer
133.5
793000
de la Moyenne-Côte-Nord
19.3
801000
de la Baie-James
82.4
811000
des Îles
27.1
812000
des Chic-Chocs
377.9
813000
René-Lévesque
392.1
821000
de la Côte-du-Sud
402.5
822000
des Appalaches
287.8
823000
de la Beauce-Etchemin
882.8
824000
des Navigateurs
709.4
831000
de Laval
1,795.6
841000
des Affluents
1,676.7
842000
des Samares
831.0
851000
de la Seigneurie-des-Mille-Îles
993.7
852000
de la Rivière-du-Nord
864.1
853000
des Laurentides
246.9
854000
Pierre-Neveu
179.4
861000
de Sorel-Tracy
477.9
862000
de Saint-Hyacinthe
459.4
863000
des Hautes-Rivières
431.2
864000
Marie-Victorin
1,419.3
865000
des Patriotes
501.3
866000
du Val-des-Cerfs
476.7
867000
des Grandes-Seigneuries
608.0
868000
de la Vallée-des-Tisserands
252.0
869000
des Trois-Lacs
325.4
871000
de la Riveraine
206.4
872000
des Bois-Francs
310.8
873000
des Chênes
335.8
881000
Central Québec
57.3
882000
Eastern Shores
30.8
883000
Eastern Townships
177.8
884000
Riverside
530.1
885000
Sir-Wilfrid-Laurier
372.3
886000
Western Québec
238.2
887000
English-Montréal
3,986.8
888000
Lester-B.-Pearson
1,555.7
889000
New Frontiers
159.6
754-2018
O.C. 754-2018
,
Sch.
.
REFERENCES
O.C. 754-2018, 2018 G.O. 2, 2717
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