28.0.1. Any municipality may, by by-law, establish a program under which the municipality grants, in accordance with this section, subsidies or tax credits to certain artists.
The persons who are eligible under the program are professional artists within the meaning of the Act respecting the professional status of artists in the visual arts, arts and crafts and literature, and their contracts with promoters (chapter S-32.01) and artists within the meaning of the Act respecting the professional status and conditions of engagement of performing, recording and film artists (chapter S-32.1). A legal person controlled by such an artist or a group of such artists which is not a legal person is eligible under the program in place of the artist who controls the legal person or of the artists who make up the group.
The municipality may provide that the program applies to take account of the fact that the persons or groups referred to in the second paragraph are the debtors of taxes imposed by the municipality or pay, directly or indirectly and in particular through the payment of rent, a portion or the whole of such taxes without being the debtors thereof; in such a case, the municipality must indicate any tax taken account of for the purposes of the program.
If the municipality does not avail itself of the third paragraph, it may only provide for the granting of subsidies. If it avails itself of that paragraph, it may provide for the granting of subsidies, for the granting of tax credits to debtors or for the granting of both; in the latter case, the municipality must set out the circumstances in which it grants a subsidy and the circumstances in which it grants a tax credit. The municipality shall prescribe the rules allowing the amount of the subsidy or of the tax credit to be established, the conditions required to be met for the subsidy or the tax credit to be granted and the terms under which the subsidy is paid or the tax credit is granted. If the municipality specifies more than one tax to be taken into account for the purposes of the program, it may set out or prescribe different circumstances, rules, terms or conditions for each tax.
The municipality may divide its territory into sectors or establish classes from among the persons or groups referred to in the second paragraph, or create two groups, one consisting of debtors of the tax and another of persons or groups who otherwise pay a portion or the whole of the tax; it may also establish any combination consisting of a sector, class and group or of two of those elements. The municipality may provide that the program applies only in one or more such sectors, to one or more such classes, to a single such group or to one or more such combinations. It may avail itself of the fourth paragraph in a different way according to sector, class, group or combination.
This section applies notwithstanding the Municipal Aid Prohibition Act (chapter I-15).
1995, c. 7, s. 7; 1997, c. 77, s. 9.