E-16 - Real Estate Assessment Act

Section 97 Disposition versions

1978-12-22

97. (1)  Every person or firm operating or having operated a system certain immoveables of which are not entered on the roll under paragraph f of section 13 shall pay, as real estate tax on such immoveables for each municipal fiscal year commencing in a particular calendar year, a tax equal to ten per cent of the net revenue for his fiscal year ending during the calendar year preceding the particular year, if he operated such a system during the latter fiscal year.

(2)  Every person or firm operating or having operated a system certain immoveables of which are not entered on the roll under paragrah h of section 13 shall pay, as a real estate tax on such immoveables for each municipal fiscal year commencing in a particular calendar year, a tax based on his taxable gross revenue for his fiscal year ending in the calendar year preceding the particular year, equal to:

(a)  in the case of a cable-television system, two per cent of that portion of such revenue not exceeding five million dollars plus three per cent of that portion of such revenue exceeding five million dollars;

(b)  in other cases, three per cent of that portion of such revenue not exceeding five million dollars plus five per cent of that portion of such revenue exceeding five million dollars.

(3)  Where a person or firm contemplated in subsection 1 or 2 operates or has operated a system not confined to Québec, the tax provided for in such subsections is reduced in the manner prescribed by regulation of the Gouvernement.

(4)  Every person or firm contemplated in subsection 1 or 2 shall, not later than six months after the end of each of his fiscal years, transmit to the Minister of Revenue a declaration the form and content of which are prescribed by the latter, a statement of his gross revenue earned during such fiscal year in the territory of each municipal corporation in Québec, and a statement of his net revenue or, as the case may be, of his taxable gross revenue for the same fiscal year.

(5)  The amount of the tax provided for in subsection 1 or 2 shall be paid to the Minister of Revenue not later than the last day of the sixth month following the end of each fiscal year of the person or firm contemplated in the said subsections. The Minister of Revenue collects such tax on behalf of the municipal corporations.

(6)  This section, paragraphs s, t and w of section 1, and section 97.1 are considered to be a fiscal law within the meaning of the Act respecting the Ministère du revenu (chapter M-31).

1971, c. 50, s. 100; 1972, c. 46, s. 23; 1975, c. 67, s. 2; 1975, c. 68, s. 37; 1978, c. 59, s. 10.

The replacement of section 97 of this act by sections 97 and 97.1 enacted by section 10 of chapter 59 of the statutes of 1978 applies 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

97. (1)  Every person operating a system certain immoveables of which are not entered on the roll under paragraph f or h of section 13 shall pay, as real estate tax on such immoveables for each municipal or school fiscal year commencing in a year, a tax equal to ten per cent of the net revenue of his fiscal year ending during the preceding calendar year.

(2)  For the purposes of subsection 1, the net revenue of a person contemplated in the said subsection operating a system not confined to Québec in a year shall be established in the manner prescribed by the Gouvernement by regulation.

(3)  Every person contemplated in subsection 1 shall, not later than 30 June each year, furnish the Minister of Revenue with a statement of his gross revenue earned in his fiscal year ending during the preceding year in the territory of each municipal corporation of Québec and a statement of his net revenue for the same fiscal year.

(4)  The tax imposed in subsection 1 the terms of payment of which are prescribed by regulation of the Gouvernement shall be collected by the Minister of Revenue on behalf of the municipal corporations.

(5)  For the purposes of the application of this section and section 116, the said sections shall be considered to be a fiscal law within the meaning of the Act respecting the Ministère du revenu (chapter M-31).

1971, c. 50, s. 100; 1972, c. 46, s. 23; 1975, c. 67, s. 2; 1975, c. 68, s. 37.