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I-13.3, r. 3.5 - Regulation respecting computation of the maximum yield of the school tax for the 2014-2015 school year
Section 3
Disposition versions
3. Where the sum obtained by adding the numbers of full-time students referred to in paragraph 2, excluding 4-year-old preschool students, and paragraphs 3, 4 and 7 to 10 of section 1 exceeds the sum obtained by adding the numbers of full-time students referred to in paragraphs 2 to 4 and 7 to 10 of section 1 for the preceding school year by 200 or 2%, and is at least 200 or 2% lower than the sum obtained by adding the numbers of full-time students in the categories referred to in paragraph 2, excluding 4-year-old preschool students, and paragraphs 3, 4 and 7 to 10 of section 1, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, paragraphs 2 to 4 of section 1 are to be read as follows:
“(2) calculating the number of 4-year-old and 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such full-time students, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 1, 7 and 8;
“(3) calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 9;
“(4) calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students, established according to the Minister’s enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 10;”.
