C-37.01, r. 1 - Regulation respecting the program to share the growth in a metropolitan community’s tax base

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14. The second compulsory criterion for apportionment is the proportion that the community’s tax base per capita is of the tax base per capita of the municipality for which the aliquot share is calculated.
The tax base of a municipality that is divided by the municipality’s population is the tax base determined by the community in accordance with section 3.
The community’s tax base per capita is the quotient obtained by dividing the total of the tax bases of the local municipalities situated within the territory of the community by the total population of those municipalities.
O.C. 40-2003, s. 14.