244.51. In the case of a unit of assessment that includes the road bed of a railway situated in a yard which belongs to a railway enterprise and which, on 16 June 1994, was either a yard of the Canadian National Railway Company (C.N.) or of Canadian Pacific Limited (C.P. Rail) or a yard of VIA Rail Canada Inc. situated in the territory of Ville de Montréal as it existed on 31 December 2001, the amount of the tax shall be calculated, where a rate has been fixed in respect of the category of non-residential immovables, at 40% of that rate and at 60% of the basic rate.
Notwithstanding section 2, the first paragraph applies to the whole unit even if it includes an immovable other than the road bed.
2000, c. 54, s. 82; 2000, c. 56, s. 154; 2001, c. 25, s. 219.