F-2.1, r. 2 - Regulation respecting compensations in lieu of taxes

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5.2. The increase factor referred to in the second paragraph of section 5 is equivalent to the highest between 1 and the quotient obtained as follows:
(1)  multiply the divisor total established in accordance with subparagraph 2 of the first paragraph of section 5.1 by the effective aggregate taxation rate established for the last fiscal year to which the preceding roll applied;
(2)  multiply the total to be divided established in accordance with subparagraph 1 of the first paragraph of section 5.1 by the effective aggregate taxation rate established, without taking into account the application of Division IV.3 of Chapter XVIII and section 261.5.10 of the Act, for the first fiscal year to which the current roll applies;
(3)  subtract the product obtained in paragraph 1 by the product obtained in paragraph 2;
(4)  multiply the divisor total established in accordance with subparagraph 2 of the first paragraph of section 5.1 by the weighted aggregate taxation rate established for the last fiscal year to which the preceding roll applied;
(5)  subtract the difference obtained in paragraph 3 from the product obtained in paragraph 4;
(6)  divide the product obtained in paragraph 4 by the difference obtained in paragraph 5.
O.C. 126-2010, s. 1.