M-40 - Act to enable municipalities to tax certain educational establishments

Repealed on 21 December 1979

This document has official status.

chapter M-40

Act to enable municipalities to tax certain educational establishments

Repealed, 1979, c. 72, s. 384.

1979, c. 72, s. 384.

1. In this act the words “educational establishment” mean:

(a)  a university established by special charter, the University of Québec, as well as a constituent university or superior school within the meaning of the University of Québec Act (chapter U-1);

(b)  a general and vocational college within the meaning of the General and Vocational Colleges Act (chapter C-29);

(c)  any other establishment designated by the Gouvernement which provides instruction at the college or university level.

1971, c. 51, s. 1.

2. Every municipality in which there is a building mainly comprising classrooms or laboratories which an educational establishment holds as proprietor or otherwise may, by by-law, levy upon such educational establishment an annual tax of thirty-five dollars per student registered as full time on the 1st of December of the preceding taxation year in the case of an educational establishment contemplated in paragraph a of section 1, the 30th of September of the preceding taxation year in the case of an educational establishment contemplated in paragraph b of such section and at the time determined by the Gouvernement in the case of an educational establishment contemplated in paragraph c of such section.

When any such buildings, held by the same educational establishment, are situated in more than one municipality, the amount of thirty-five dollars hereinabove provided for shall be apportioned among such different municipalities in the same proportion as the net non-residential area of such educational establishment is apportioned among such different municipalities.

The yield of such tax shall not exceed, with respect to each of the educational establishments liable thereto, ten per cent of all the revenue of the municipality from the general or special real estate tax and from the local improvement taxes for the last fiscal year for which its accounts have been reported on by its auditors, excluding revenue collected under this act.

1971, c. 51, s. 2; 1975, c. 70, s. 1.

3. In the case of paragraph c of section 1, only the number of students registered as full time at the college or university level may be considered for the purposes of this act.

1971, c. 51, s. 3.

4. The number of students mentioned in the first paragraph of section 2 and the proportion mentioned in the second paragraph of such section shall upon application be furnished by the Minister of Education to the municipalities and the tax provided for in such section 2 shall be levied according to the information so furnished.

1971, c. 51, s. 4.

5. The tax levied in accordance with this act shall be assimilated to a real estate tax levied on the immoveable upon which it is due.

However, it shall be exigible only from the 1st of November of the taxation year.

1971, c. 51, s. 5.

6. This act shall have effect notwithstanding any inconsistent provision of a general law or special act governing the municipality or the educational establishment taxable in accordance with section 2.

1971, c. 51, s. 6.

7. The Minister of Education shall repay to the educational establishments the amounts which they pay under this act.

1971, c. 51, s. 7 (part).