F-2.1 - Act respecting municipal taxation

Full text
209.1. (Repealed).
1980, c. 34, s. 31; 1985, c. 27, s. 96; 1986, c. 34, s. 15; 2000, c. 54, s. 64.
209.1. The Commission may order that the recognition granted or the revocation of recognition pronounced by it has effect from a date not prior to the beginning of the fiscal year in which the application for recognition or revocation is made or, where the Commission is acting on its own initiative, the fiscal year in which the revocation is pronounced.
Notwithstanding the first paragraph, where a retroactive tax account has been legally sent following an amendment to the roll or following the preparation of a new roll to replace a roll that has been quashed or declared null, the Commission may order that the recognition granted by it has effect from a date not prior to the date on which the amendment to the roll takes effect or the date on which the new roll comes into force.
1980, c. 34, s. 31; 1985, c. 27, s. 96; 1986, c. 34, s. 15.
209.1. The Commission may order that the recognition granted by it has effect from a date not prior to the beginning of the fiscal year in which the application for recognition is made.
Notwithstanding the first paragraph, where a retroactive tax account has been legally sent following an amendment to the roll or following the preparation of a new roll to replace a roll that has been quashed or declared null, the Commission may order that the recognition granted by it has effect from a date not prior to the date on which the amendment to the roll takes effect or the date on which the new roll comes into force.
1980, c. 34, s. 31; 1985, c. 27, s. 96.
209.1. The Commission may order that the recognition granted by it has effect from the beginning of the fiscal period during which the application for recognition is made.
1980, c. 34, s. 31.