E-16 - Real Estate Assessment Act

Section 1 Disposition versions

1978-12-22

1. In this act, unless the context indicates a different meaning, the following expressions and words mean or designate:

(a)  “immoveable” : an immoveable by nature within the meaning of the Civil Code, or an immoveable by destination;

(b)  “immoveable by destination” : any moveable thing placed for a permanency by any person on or in an immoveable by nature;

(c)  “telecommunication” : the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or any electric, electronic, magnetic, electromagnetic or optical means;

(d)  “Community” : the Communauté urbaine de Montréal, the Communauté urbaine de Québec and the Communauté régionale de l’Outaouais;

(e)  “owner” : any person who holds an immoveable as owner, usufructuary, institute of a substitution or emphyteutic lessee, or occupies Crown land under a promise of sale, occupation license or location ticket;

(f)  “occupant” : any person who occupies an immoveable otherwise than as owner;

(g)  “trailer” : a trailer, semi-trailer or mobile home used as a dwelling, office or commercial or industrial establishment and which has not become an immoveable;

(h)  “municipality” :

i.  a city, town, village or country corporation not part of a Community or county corporation whose jurisdiction in respect of real estate assessment has not devolved under section 33 or 34;

ii.  a Community;

iii.  a county corporation;

(i)  “municipal corporation” : any city, town, village or country corporation by whatever law governed;

(j)  “school board” : the Conseil scolaire de l’île de Montréal, a regional school board and any other school board governed by the Education Act (chapter I-14);

(k)  “roll” : the roll of actual values of immoveables;

(l)  “farm” : an immoveable operated bona fide:

i.  for agricultural or horticultural purposes, in greenhouses or in the open;

ii.  for purposes of aviculture, bee-keeping or breeding of domestic or other animals;

iii.  as an orchard or sugar bush;

(m)  “woodlot” : an immoveable operated or intended to be operated bona fide for domestic, industrial or commercial forest purposes;

(n)  “clerk” : the secretary, the clerk or the secretary-treasurer of a municipality, as the case may be;

(o)  “Commission” : the Commission municipale du Québec;

(p)  “Minister” : the Minister of Municipal Affairs;

(q)  “municipal services” : water, sewage, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting and snow removal services supplied by a municipality or municipal corporation;

(r)  “real estate tax” : a municipal or school tax imposed on an immoveable without regard to the use made of it;

(s)  “gross revenue” :

(1)  in the case of a system contemplated in paragraph f of section 13, all the gross revenue derived from the operation of such system;

(2)  in the case of a system contemplated in paragraph h of section 13, the aggregate of the gross revenue derived from the operation of such system, except for the following:

i.  the reimbursement of the costs of installation, construction or repair of equipment;

ii.  the reimbursement of the costs of connection of equipment supplied by a customer;

iii.  the gross revenue derived from the hiring of time or space for advertising purposes;

iv.  the interest or the administration charges on accounts outstanding;

v.  the gross revenue derived from the sale of equipment;

vi.  the gross revenue derived from the hiring of cable selectors;

(t)  “net revenue” : for the purposes of sections 97 and 116, in the case of a corporation or partnership, the net revenue from any source, before taxes, as entered in the annual financial statement submitted to shareholders or partners, plus one-half of the amount by which the capital gains exceed the capital losses or minus one-half of the amount by which such losses exceed such gains, but excluding dividends from taxable Canadian corporations and net revenue from the lease of lands or buildings; in the case of an individual, his net revenue before taxes from the operation of a system referred to in subsection 1 of section 97 plus one-half of the amount by which the capital gains exceed the capital losses from the disposition of property used in such operation or minus one-half of the amount by which such losses exceed such property; for the purposes of this paragraph, capital gains and capital losses are computed in accordance with the Taxation Act (chapter I-3);

(u)  “building” : a structure intended to lodge persons, animals or things;

(v)  “public body” : the government of Canada, the Gouvernement du Québec, a municipality, a municipal corporation, a school board or their mandataries, excluding Hydro-Québec and its subsidiaries;

(w)  “taxable gross revenue” : the gross revenue, as defined in subparagraph 2 of paragraph s, less the following amounts:

(1)  an amount paid or payable to another telecommunications undertaking for the hiring of the whole system or a part thereof;

(2)  a reasonable amount as a reserve for doubtful debts;

(3)  in the case of a telephone undertaking, an amount paid or payable to another such undertaking by virtue of an agreement providing for the relaying of long distance calls;

(4)  in the case of a cable-television undertaking, the costs of production of television programmes.

1971, c. 50, s. 1; 1972, c. 46, s. 1; 1973, c. 31, s. 1; 1975, c. 68, s. 1; 1977, c. 5, s. 14; 1978, c. 59, s. 1.

The replacement of paragraphs a and g of section 1 of this act by section 1 of chapter 59 of the statutes of 1978 has effect with regard to the assessment roll made or revised, as the case may be, for every fiscal year of a municipal corporation from the fiscal year commencing in 1979. (1978, c. 59, s. 20).

The replacement of paragraph s and the addition of paragraph w to section 1 of this act by section 1 of chapter 59 of the statutes of 1978 apply in respect of the tax provided for by section 97 of this act as a real estate tax for a municipal fiscal year commencing after 1978. (1978, c. 59, s. 21).

1977-12-31

1. In this act, unless the context indicates a different meaning, the following expressions and words mean or designate:

(a)  “immoveable” : an immoveable by nature within the meaning of the Civil Code, or an immoveable by destination excluding a trailer;

(b)  “immoveable by destination” : any moveable thing placed for a permanency by any person on or in an immoveable by nature;

(c)  “telecommunication” : the transmission or broadcast of sound, images, signs, signals, data or messages by wire, cable, waves or any electric, electronic, magnetic, electromagnetic or optical means;

(d)  “Community” : the Communauté urbaine de Montréal, the Communauté urbaine de Québec and the Communauté régionale de l’Outaouais;

(e)  “owner” : any person who holds an immoveable as owner, usufructuary, institute of a substitution or emphyteutic lessee, or occupies Crown land under a promise of sale, occupation license or location ticket;

(f)  “occupant” : any person who occupies an immoveable otherwise than as owner;

(g)  “trailer” : a trailer, semi-trailer or mobile home used as a dwelling, office or commercial or industrial establishment;

(h)  “municipality” :

i.  a city, town, village or country corporation not part of a Community or county corporation whose jurisdiction in respect of real estate assessment has not devolved under section 33 or 34;

ii.  a Community;

iii.  a county corporation;

(i)  “municipal corporation” : any city, town, village or country corporation by whatever law governed;

(j)  “school board” : the Conseil scolaire de l’île de Montréal, a regional school board and any other school board governed by the Education Act (chapter I-14);

(k)  “roll” : the roll of actual values of immoveables;

(l)  “farm” : an immoveable operated bona fide:

i.  for agricultural or horticultural purposes, in greenhouses or in the open;

ii.  for purposes of aviculture, bee-keeping or breeding of domestic or other animals;

iii.  as an orchard or sugar bush;

(m)  “woodlot” : an immoveable operated or intended to be operated bona fide for domestic, industrial or commercial forest purposes;

(n)  “clerk” : the secretary, the clerk or the secretary-treasurer of a municipality, as the case may be;

(o)  “Commission” : the Commission municipale du Québec;

(p)  “Minister” : the Minister of Municipal Affairs;

(q)  “municipal services” : water, sewage, police, fire protection, recreation, cultural activities, roads, garbage removal and disposal, lighting and snow removal services supplied by a municipality or municipal corporation;

(r)  “real estate tax” : a municipal or school tax imposed on an immoveable without regard to the use made of it;

(s)  “gross revenue” : the gross revenue derived from the operation of a system contemplated by paragraph f or h of section 13;

(t)  “net revenue” : for the purposes of sections 97 and 116, in the case of a corporation or partnership, the net revenue from any source, before taxes, as entered in the annual financial statement submitted to shareholders or partners, plus one-half of the amount by which the capital gains exceed the capital losses or minus one-half of the amount by which such losses exceed such gains, but excluding dividends from taxable Canadian corporations and net revenue from the lease of lands or buildings; in the case of an individual, his net revenue before taxes from the operation of a system referred to in subsection 1 of section 97 plus one-half of the amount by which the capital gains exceed the capital losses from the disposition of property used in such operation or minus one-half of the amount by which such losses exceed such property; for the purposes of this paragraph, capital gains and capital losses are computed in accordance with the Taxation Act (chapter I-3);

(u)  “building” : a structure intended to lodge persons, animals or things;

(v)  “public body” : the government of Canada, the Gouvernement du Québec, a municipality, a municipal corporation, a school board or their mandataries, excluding Hydro-Québec and its subsidiaries.

1971, c. 50, s. 1; 1972, c. 46, s. 1; 1973, c. 31, s. 1; 1975, c. 68, s. 1; 1977, c. 5, s. 14.