F-2.1 - Act respecting municipal taxation

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244.2. Any local and independent source of revenue other than a tax based on the property value or the rental value of immovables or business establishments and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.
A mode of tariffing includes, in particular,
(1)  a property tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;
(2)  a compensation exigible from the owner or occupant of an immovable;
(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.
The only mode of tariffing that may be provided for by a regional county municipality not acting as a local municipality under section 8 of the Act respecting municipal territorial organization (chapter O-9) is a fixed amount referred to in subparagraph 3 of the second paragraph or an amount exigible in the same manner as a subscription.
1988, c. 76, s. 68; 1996, c. 77, s. 55; 1999, c. 40, s. 133.
244.2. Any local and independent source of revenue other than a tax based on the real estate value or the rental value of immovables or places of business and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.
A mode of tariffing includes, in particular,
(1)  a real estate tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;
(2)  a compensation exigible from the owner or occupant of an immovable;
(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.
The only mode of tariffing that may be provided for by a regional county municipality not acting as a local municipality under section 8 of the Act respecting municipal territorial organization (chapter O-9) is a fixed amount referred to in subparagraph 3 of the second paragraph or an amount exigible in the same manner as a subscription.
1988, c. 76, s. 68; 1996, c. 77, s. 55.
244.20. The occupant of any unit of assessment subject to the surtax or of separate premises included in such a unit and entered on the schedule to the real estate assessment roll provided for in section 69, or the owner of such a unit or premises if occupied by him, is entitled to receive from the local municipality, on written application, a subsidy equal to the amount of the surtax paid by the debtor or, as the case may be, such part of the amount as may be attributed to the separate premises, if such occupant or owner is a person, within the meaning of the third paragraph of section 204.1, who is referred to in a paragraph of section 204 other than paragraphs 1, 1.1 and 2.1, referred to in section 210, referred to in paragraph 8 of section 236, or is a person carrying on in the unit or premises an activity recognized by the Commission in accordance with section 236.1. However, such a person is not entitled to a subsidy for the sole reason that he is lodged in an immovable requiring of the operator that he hold a permit issued under the Tourist Establishments Act (chapter E-15.1).
The Commission may exercise the power provided for in section 236.1, for the purposes of this section, even where the municipality does not impose the business tax.
If the person entitled to the subsidy occupies separate premises, the amount of the subsidy shall be equal to that part of the amount of the surtax paid which corresponds to the percentage entered on the schedule to the roll with regard to such premises. However, where the same separate premises are occupied on a shared-time basis by several occupants under separate leases or by the owner and such an occupant, the owner must provide each of them with a statement of the proportion represented by his share of occupancy; each is entitled to receive, provided he presents the statement with his application, the proportion of the amount of the subsidy payable with regard to the separate premises which corresponds to the proportion indicated on the statement.
In cases where the Commission has recognized the activity of the person entitled to the subsidy for only a part of the unit or premises he occupies, the amount calculated under the first three paragraphs shall be reduced to take into account only that part of the unit or premises.
In cases where the person entitled to the subsidy occupies the unit or premises for only a part of the fiscal year, the amount calculated under the first four paragraphs shall be reduced to take into account only that part of the fiscal year.
1991, c. 32, s. 128; 1992, c. 53, s. 13.
244.20. The occupant of any unit of assessment subject to the surtax or of separate premises included in such a unit and entered on the schedule to the real estate assessment roll provided for in section 69, or the owner of such a unit or premises if occupied by him, is entitled to receive from the local municipality, on written application, a subsidy equal to the amount of the surtax paid by the debtor or, as the case may be, such part of the amount as may be attributed to the separate premises, if such occupant or owner is a person, within the meaning of the third paragraph of section 204.1, who is referred to in a paragraph of section 204 other than paragraphs 1, 1.1 and 2.1, referred to in section 210, referred to in paragraph 8 of section 236, or is a person carrying on in the unit or premises an activity recognized by the Commission in accordance with section 236.1.
The Commission may exercise the power provided for in section 236.1, for the purposes of this section, even where the municipality does not impose the business tax.
If the person entitled to the subsidy occupies separate premises, the amount of the subsidy shall be equal to that part of the amount of the surtax paid which corresponds to the percentage entered on the schedule to the roll with regard to such premises. However, where the same separate premises are occupied on a shared-time basis by several occupants under separate leases or by the owner and such an occupant, the owner must provide each of them with a statement of the proportion represented by his share of occupancy; each is entitled to receive, provided he presents the statement with his application, the proportion of the amount of the subsidy payable with regard to the separate premises which corresponds to the proportion indicated on the statement.
In cases where the Commission has recognized the activity of the person entitled to the subsidy for only a part of the unit or premises he occupies, the amount calculated under the first three paragraphs shall be reduced to take into account only that part of the unit or premises.
In cases where the person entitled to the subsidy occupies the unit or premises for only a part of the fiscal year, the amount calculated under the first four paragraphs shall be reduced to take into account only that part of the fiscal year.
1991, c. 32, s. 128.
244.2. Any local and independent source of revenue other than a tax based on the real estate value or the rental value of immovables or places of business and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.
A mode of tariffing includes, in particular,
(1)  a real estate tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;
(2)  a compensation exigible from the owner or occupant of an immovable;
(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.
1988, c. 76, s. 68.