F-2.1 - Act respecting municipal taxation

Full text
244.43. There shall be no rate specific to the category of industrial immovables unless there is a rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables must be equal to or greater than both the basic rate and 66.6% of the rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables shall not exceed 133.3% of the rate specific to the category of non-residential immovables nor the product obtained by multiplying the municipality’s basic rate by the coefficient applicable under section 244.44.
In addition, if the municipality imposes the business tax for the same fiscal year, the third paragraph of section 244.39 applies in respect of the combination of rates specific to non-residential immovables and industrial immovables, and the revenues that may not exceed the result obtained under that paragraph are the revenues derived from that combination being applied.
For the purposes of the third paragraph, if subcategories are established in accordance with subdivision 6 of this division, a reference to the rate specific to the category of non-residential immovables is deemed to be a reference to the rate specific to the reference subcategory.
2000, c. 54, s. 82; 2009, c. 26, s. 62; 2017, c. 132017, c. 13, s. 166.
244.43. There shall be no rate specific to the category of industrial immovables unless there is a rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables must be equal to or greater than both the basic rate and 70% of the rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables shall not exceed 130% of the rate specific to the category of non-residential immovables, the product obtained under the second paragraph of section 244.39, or the maximum rate specific to the category of industrial immovables that is established under section 244.44.
In addition, if the municipality imposes the business tax for the same fiscal year, the third paragraph of section 244.39 applies in respect of the combination of rates specific to non-residential immovables and industrial immovables, and the revenues that may not exceed the result obtained under that paragraph are the revenues derived from that combination being applied.
2000, c. 54, s. 82; 2009, c. 26, s. 62.
244.43. There shall be no rate specific to the category of industrial immovables unless there is a rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables must be equal to or greater than both the basic rate and 80% of the rate specific to the category of non-residential immovables.
The rate specific to the category of industrial immovables shall not exceed 120% of the rate specific to the category of non-residential immovables, the product obtained under the second paragraph of section 244.39, or the maximum rate specific to the category of industrial immovables that is established under section 244.44.
In addition, if the municipality imposes the business tax for the same fiscal year, the third paragraph of section 244.39 applies in respect of the combination of rates specific to non-residential immovables and industrial immovables, and the revenues that may not exceed the result obtained under that paragraph are the revenues derived from that combination being applied.
2000, c. 54, s. 82.