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I-13.3, r. 3.6
- Regulation respecting computation of the maximum yield of the school tax for the 2015-2016 school year
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Revoked on 6 July 2016
This document has official status.
Full text
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 — SCHOOL TAX 2015-2016
Education Act
(chapter I-13.3, s. 455.1, 1st par., subpars. 1, 2 and 3)
.
I-13.3
07
July
06
6
2016
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
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