F-2.1 - Act respecting municipal taxation

Section 177 Disposition versions

2021-01-01

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (subparagraph replaced);

(3)  (subparagraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14.1, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  (subparagraph repealed);

(7)  (subparagraph repealed).

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2 to give effect to a decision of the Commission respecting a recognition giving rise to a property tax or business tax exemption, the effective date of the alteration is the date the recognition comes into force or ceases to be in force, according to the decision.

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 and 20 of section 174 or paragraph 5 of section 174.2 to give effect to the beginning or end of an exemption provided for in section 210 or the obligation to pay a sum under that section, the effective date of the alteration is the date of that beginning or end.

The date on which the alteration made under subparagraph d of paragraph 13.1.1 of section 174 has effect may be fixed as the first day of the fiscal year following the fiscal year in which the event occurred that is the ground for the alteration.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14; 1997, c. 93, s. 120; 1997, c. 96, s. 186; 2000, c. 54, s. 56; 2001, c. 25, s. 118; 2020, c. 7, s. 14.

2001-06-21

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (subparagraph replaced);

(3)  (subparagraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  (subparagraph repealed);

(7)  (subparagraph repealed).

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 of section 174 or paragraph 4 of section 174.2 to give effect to a decision of the Commission respecting a recognition giving rise to a property tax or business tax exemption, the effective date of the alteration is the date the recognition comes into force or ceases to be in force, according to the decision.

Notwithstanding subparagraph 5 of the first paragraph, in the case of an alteration made under any of paragraphs 9 to 11 and 20 of section 174 or paragraph 5 of section 174.2 to give effect to the beginning or end of an exemption provided for in section 210 or the obligation to pay a sum under that section, the effective date of the alteration is the date of that beginning or end.

The date on which the alteration made under subparagraph d of paragraph 13.1.1 of section 174 has effect may be fixed as the first day of the fiscal year following the fiscal year in which the event occurred that is the ground for the alteration.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14; 1997, c. 93, s. 120; 1997, c. 96, s. 186; 2000, c. 54, s. 56; 2001, c. 25, s. 118.

2000-12-20

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (subparagraph replaced);

(3)  (subparagraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  (subparagraph repealed);

(7)  (subparagraph repealed).

The date on which the alteration made under subparagraph d of paragraph 13.1.1 of section 174 has effect may be fixed as the first day of the fiscal year following the fiscal year in which the event occurred that is the ground for the alteration.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14; 1997, c. 93, s. 120; 1997, c. 96, s. 186; 2000, c. 54, s. 56.

1997-12-19

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  (paragraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  (paragraph repealed);

(7)  those contemplated in paragraph 17 of section 174 and in paragraph 9 of section 174.2 take effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204, section 208.1 or section 236.1, as the case may be, or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14; 1997, c. 93, s. 120; 1997, c. 96, s. 186.

1995-12-15

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  (paragraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14, 16 and 18 to 20 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of section 174 has effect from the next school fiscal period;

(7)  that contemplated in paragraph 17 of section 174 takes effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1 or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53; 1995, c. 64, s. 14.

1994-06-17

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  (paragraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14, 16, 18 and 19 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of section 174 has effect from the next school fiscal period;

(7)  that contemplated in paragraph 17 of section 174 takes effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1 or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7; 1994, c. 30, s. 53.

1994-01-01

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  (paragraph repealed);

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 3, 6 to 14, 16 and 18 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of section 174 has effect from the next school fiscal period;

(7)  that contemplated in paragraph 17 of section 174 takes effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1 or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85; 1993, c. 78, s. 7.

1991-06-20

177. The alterations made under section 174 or 174.2 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of those sections take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  that contemplated in paragraph 3 of section 174 takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of section 174 and paragraph 3 of section 174.2 have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14, 16 and 18 of section 174 and in paragraphs 4 to 8 of section 174.2 take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of section 174 has effect from the next school fiscal period;

(7)  that contemplated in paragraph 17 of section 174 takes effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1 or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615; 1991, c. 32, s. 85.

1989-07-01

177. The alterations made under section 174 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of that section take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  that contemplated in paragraph 3 of that section takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of that section have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14, 16 and 18 of that section take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of that section has effect from the next school fiscal period;

(7)  that contemplated in paragraph 17 of that section takes effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1 or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52; 1988, c. 84, s. 615.

1988-12-23

177. The alterations made under section 174 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of that section take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  that contemplated in paragraph 3 of that section takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of that section have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14, 16 and 18 of that section take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of that section has effect from the next following school fiscal period, in the case of a transfer of ownership occurring during the year or in the case of a change of school board under section 39 of the Education Act and, in other cases, from the date when the change should have been made, up to one preceding fiscal period;

(7)  that contemplated in paragraph 17 of that section takes effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1 or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10; 1988, c. 76, s. 52.

1986-09-01

177. The alterations made under section 174 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of that section take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  that contemplated in paragraph 3 of that section takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of that section have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14 and 16 of that section take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of that section has effect from the next following school fiscal period, in the case of a transfer of ownership occurring during the year or in the case of a change of school board under section 39 of the Education Act and, in other cases, from the date when the change should have been made, up to one preceding fiscal period;

(7)  that contemplated in paragraph 17 of that section takes effect from the date fixed in the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1 or in the revocation of such recognition.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91; 1986, c. 34, s. 10.

1985-06-20

177. The alterations made under section 174 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of that section take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  that contemplated in paragraph 3 of that section takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of that section have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14 and 16 of that section take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of that section has effect from the next following school fiscal period, in the case of a transfer of ownership occurring during the year or in the case of a change of school board under section 39 of the Education Act and, in other cases, from the date when the change should have been made, up to one preceding fiscal period;

(7)  that contemplated in paragraph 17 of that section takes effect from the recognition granted by the Commission pursuant to paragraph 10 of section 204 or pursuant to section 208.1.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209; 1985, c. 27, s. 91.

1982-12-18

177. The alterations made under section 174 take effect as follows:

(1)  those contemplated in paragraphs 1 and 2 of that section take effect from the day the roll comes into force;

(2)  (paragraph replaced);

(3)  that contemplated in paragraph 3 of that section takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of that section have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14 and 16 of that section take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of that section has effect from the next following school fiscal period, in the case of a transfer of ownership occurring during the year or in the case of a change of school board under section 39 of the Education Act and, in other cases, from the date when the change should have been made, up to one preceding fiscal period.

1979, c. 72, s. 177; 1980, c. 34, s. 26; 1982, c. 63, s. 209.

1980-12-19

177. The alterations made under section 174 take effect as follows:

(1)  that contemplated in paragraph 1 of that section takes effect from the day the roll comes into force, unless the alteration could be made by the assessor under another paragraph of that section, in which case it takes effect as if it had been made under that other paragraph;

(2)  that contemplated in paragraph 2 of that section takes effect from the day the roll comes into force;

(3)  that contemplated in paragraph 3 of that section takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of that section have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14 and 16 of that section take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of that section has effect from the next following school fiscal period, in the case of a transfer of ownership occurring during the year or in the case of a change of school board under section 39 of the Education Act and, in other cases, from the date when the change should have been made, up to one preceding fiscal period.

1979, c. 72, s. 177; 1980, c. 34, s. 26.

1979-12-21

177. The alterations made under section 174 take effect as follows:

(1)  that contemplated in paragraph 1 of that section takes effect from the day the roll comes into force, unless the alteration could be made by the assessor under another paragraph of that section, in which case it takes effect as if it had been made under that other paragraph;

(2)  that contemplated in paragraph 2 of that section takes effect from the day the roll comes into force;

(3)  that contemplated in paragraph 3 of that section takes effect from registration of the transfer of ownership or from receipt of sufficient proof;

(4)  those contemplated in paragraphs 4 and 5 of that section have effect for the fiscal period during which they are made and for the preceding fiscal period if the roll in force for that preceding period contained the same error;

(5)  those contemplated in paragraphs 6 to 14 of that section take effect from the date fixed in the certificate of the assessor, which must not precede the later of the following dates:

(a)  that on which the event occurred which is the ground for the alteration, and

(b)  the first day of the fiscal period preceding the fiscal period during which the alteration is made;

(6)  that contemplated in paragraph 15 of that section has effect from the next following school fiscal period, in the case of a transfer of ownership occurring during the year or in the case of a change of school board under section 39 of the Education Act and, in other cases, from the date when the change should have been made, up to one preceding fiscal period.

1979, c. 72, s. 177.