Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 233
Disposition versions

Full text
233. (Repealed).
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4; 1999, c. 40, s. 133; 2000, c. 54, s. 67; 2001, c. 68, s. 63; 2004, c. 20, s. 167.
233. The revenues of a local municipality for a fiscal year from both the business tax and the surtax on non-residential immovables provided for in section 244.11 or the tax on non-residential immovables provided for in section 244.23, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential property assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
In the case of a municipality mentioned in this paragraph, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph are replaced, respectively, by the two coefficients mentioned in the following subparagraphs:
(1)  in the case of Ville de Montréal: 1.50 and 9.0;
(2)  in the case of Ville de Laval: 1.18 and 7.5;
(3)  in the case of Ville de Longueuil: 1.42 and 10.0;
(4)  in the case of Ville de Gatineau: 1.05 and 6.9;
(5)  in the case of Ville de Québec: 1.13 and 6.7;
(6)  in the case of Ville de Sherbrooke: 1.22 and 7.1;
(7)  in the case of Ville de Trois-Rivières: 0.97 and 5.6;
(8)  in the case of Ville de Lévis: 1.05 and 6.2;
(9)  in the case of Ville de Saguenay: 0.99 and 5.8.
The taxable non-residential property assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated. The same applies to the standardized aggregate taxation rate considered.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4; 1999, c. 40, s. 133; 2000, c. 54, s. 67; 2001, c. 68, s. 63.
233. The revenues of a local municipality for a fiscal year from both the business tax and the surtax on non-residential immovables provided for in section 244.11 or the tax on non-residential immovables provided for in section 244.23, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential property assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.50 and 9.0;
(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 1.13 and 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.
However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.
The taxable non-residential property assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated. The same applies to the standardized aggregate taxation rate considered.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4; 1999, c. 40, s. 133; 2000, c. 54, s. 67.
233. The revenues of a local municipality for a fiscal year from the business tax or, as the case may be, from both the business tax and the surtax on non-residential immovables provided for in section 244.11 or the tax on non-residential immovables provided for in section 244.23, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential property assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.50 and 9.0;
(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 1.13 and 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.
However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.
The taxable non-residential property assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated. The same applies to the standardized aggregate taxation rate considered.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4; 1999, c. 40, s. 133.
233. The revenues of a local municipality for a fiscal year from the business tax or, as the case may be, from both the business tax and the surtax on non-residential immovables provided for in section 244.11 or the tax on non-residential immovables provided for in section 244.23, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential real estate assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.50 and 9.0;
(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 1.13 and 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.
However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.
The taxable non-residential real estate assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated. The same applies to the standardized aggregate taxation rate considered.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66; 1998, c. 43, s. 4.
233. The revenues of a local municipality for a fiscal year from the business tax or, as the case may be, from both the business tax and the surtax on non-residential immovables provided for in section 244.11 or the tax on non-residential immovables provided for in section 244.23, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential real estate assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.24 and 7.3;
(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 1.13 and 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.
However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.
The taxable non-residential real estate assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated. The same applies to the standardized aggregate taxation rate considered.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118; 1994, c. 30, s. 66.
233. The revenues of a local municipality for a fiscal year from the business tax or, as the case may be, from both the business tax and the surtax on non-residential immovables provided for in section 244.11, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential real estate assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.24 and 7.3;
(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;
(5)  in the case of the Société de transport de la Communauté urbaine de Québec: 1.13 and 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.
However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.
The taxable non-residential real estate assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112; 1993, c. 67, s. 118.
233. The revenues of a local municipality for a fiscal year from the business tax or, as the case may be, from both the business tax and the surtax on non-residential immovables provided for in section 244.11, shall not exceed the greater of the following amounts:
(1)  the amount obtained by multiplying the taxable non-residential real estate assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 0.96;
(2)  the amount obtained by multiplying the taxable rental assessment of the municipality by the municipality’s standardized aggregate taxation rate and by a coefficient of 5.5.
Where the territory of a municipality is situated within that of a public transit authority mentioned in this paragraph, or coincides therewith, the coefficients mentioned in subparagraphs 1 and 2 of the first paragraph shall be replaced by the two coefficients mentioned in one or the other of the following subparagraphs, respectively, depending on the body the territory of which includes or coincides with the territory of the municipality:
(1)  in the case of the Société de transport de la Communauté urbaine de Montréal: 1.24 and 7.3;
(2)  in the case of the Société de transport de la Ville de Laval: 1.18 and 7.5;
(3)  in the case of the Société de transport de la rive sud de Montréal: 1.42 and 10.0;
(4)  in the case of the Société de transport de l’Outaouais: 1.05 and 6.9;
(5)  in the case of the Commission de transport de la Communauté urbaine de Québec: 1.13 and 6.7;
(6)  in the case of the Corporation métropolitaine de transport de Sherbrooke: 1.22 and 7.1;
(7)  in the case of the Corporation intermunicipale de transport des Forges: 0.97 and 5.6;
(8)  in the case of the Corporation intermunicipale de transport de la rive sud de Québec: 1.05 and 6.2;
(9)  in the case of the Corporation intermunicipale de transport du Saguenay: 0.99 and 5.8.
However, in the case of a municipality situated within the territory of the Société de transport de l’Outaouais, the second paragraph does not apply unless that municipality is served by the public transit network of the Corporation, within the meaning of section 193.0.1 of the Act respecting the Communauté urbaine de l’Outaouais (chapter C-37.1) or any regulation under that section.
The taxable non-residential real estate assessment and the taxable rental assessment considered shall be those of the fiscal year for which the revenues are anticipated.
1979, c. 72, s. 233; 1988, c. 76, s. 64; 1991, c. 32, s. 112.
233. The business tax rate cannot exceed five and one-half times the aggregate taxation rate of the municipal corporation.
The Government may, however, change the multiplier of the aggregate taxation rate.
1979, c. 72, s. 233; 1988, c. 76, s. 64.
233. The business tax rate cannot exceed five and one-half times the aggregate taxation rate of the municipal corporation.
1979, c. 72, s. 233.
© Gouvernement du Québec