F-2.1 - Act respecting municipal taxation

Section 230 Disposition versions

2000-06-16

230. (Repealed).

1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119; 1991, c. 32, s. 107; 1992, c. 53, s. 7; 1996, c. 41, s. 1; 2000, c. 19, s. 29.

1996-10-30

230. The revenues derived from the tax imposed under section 221, after deduction of the sums withheld under the second paragraph, must be paid to municipalities.

The following sums shall be withheld from the revenues derived from the tax:

(1)  a sum, equal to 1.5 % of the revenues, representing the tax collection costs;

(2)  a sum, equal to 1.5 % of the revenues, representing the costs incurred for the payment of part of the revenues to municipalities;

(3)  a sum representing any tax to be collected from the municipalities for services provided to them by the Government or by one of its ministers and consisting in collecting the tax imposed under section 221 on behalf of the municipalities and in paying part of the revenues derived from that tax to them.

Part of the revenues to be paid to municipalities under the first paragraph may be allocated to the financing of any program of the Government or of any of its ministers or bodies or of any component of such a program, designated in the regulation under paragraph 4 of section 262, intended to provide financial assistance to a municipality or a group of municipalities. Any balance shall be apportioned among the local municipalities by the person determined in the said regulation and according to the rules, terms and conditions prescribed therein.

1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119; 1991, c. 32, s. 107; 1992, c. 53, s. 7; 1996, c. 41, s. 1.

1992-12-18

230. The revenue from the application of section 221 shall be apportioned among the local municipalities by the person, at the times and according to the criteria, terms and conditions prescribed by regulation made under paragraph 4 of section 262.

The revenue apportioned under the first paragraph is that remaining after subtracting the collection costs and redistribution costs each equal to 1.5 % of the revenue derived from the application of section 221.

1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119; 1991, c. 32, s. 107; 1992, c. 53, s. 7.

1991-06-20

230. The revenue from the application of section 221 shall be apportioned among the local municipalities by the person, at the times and according to the criteria, terms and conditions prescribed by regulation made under paragraph 4 of section 262.

The revenue apportioned under the first paragraph is that remaining after subtracting the collection costs equal to 1.5 % of the revenue derived from the application of section 221.

1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119; 1991, c. 32, s. 107.

1983-12-22

230. The revenue from the application of section 221 shall be apportioned among the municipal corporations by the person, at the times and according to the criteria, terms and conditions prescribed by regulation made under paragraph 4 of section 262.

For each municipal fiscal period, the person referred to in the first paragraph shall pay to a municipal corporation an amount equal to the amount he would be entitled to receive for that fiscal period under section 99 of the Real Estate Assessment Act (chapter E-16). For each municipal fiscal period, the person shall pay to a municipal corporation not entitled to receive a tax under section 222 an amount equal to the amount it received for the 1979 fiscal period under section 101 of the Real Estate Assessment Act. Notwithstanding sections 99 and 101 of the Real Estate Assessment Act, the amounts shall be paid even if the immovables contemplated in the said sections cease to exist. However, the amount computed under section 101 of the said Act shall cease to be paid from the fiscal period 2003. The person contemplated in the first paragraph, instead of annually paying to a municipal corporation the amount owing to it, may pay to it in a single payment an amount that, increased by the interest that it would yield at a rate fixed by the person who makes the payment, is equal to the sum of the annual amounts owing to the municipal corporation. The amounts paid by the person contemplated in the first paragraph are taken out of the revenues referred to in that paragraph.

The revenue apportioned under the first paragraph is that remaining after subtracting the amounts necessary for the application of the second paragraph and collection costs equal to 1.5% of the revenue derived from the application of section 221.

1979, c. 72, s. 230; 1980, c. 34, s. 38; 1983, c. 57, s. 119.

1980-12-19

230. The revenue from the application of section 221 shall be apportioned among the municipal corporations by the person, at the times and according to the criteria, terms and conditions prescribed by regulation made under paragraph 4 of section 262.

For each municipal fiscal period, the person referred to in the first paragraph shall pay to a municipal corporation an amount equal to the amount he would be entitled to receive for that fiscal period under section 99 of the Real Estate Assessment Act (chapter E-16). For each municipal fiscal period, the person shall pay to a municipal corporation not entitled to receive a tax under section 222 an amount equal to the amount it received for the 1979 fiscal period under section 101 of the Real Estate Assessment Act. The amounts paid by the person are taken out of the revenues referred to in the first paragraph.

The revenue apportioned under the first paragraph is that remaining after subtracting the amounts necessary for the application of the second paragraph and collection costs equal to 1.5% of the revenue derived from the application of section 221.

1979, c. 72, s. 230; 1980, c. 34, s. 38.

1979-12-21

230. The revenue from the application of section 221 shall be apportioned among the municipal corporations by the person, at the times and according to the criteria, terms and conditions prescribed by regulation made under paragraph 4 of section 262.

If a municipal corporation is to receive, in accordance with the regulation contemplated in the first paragraph, as municipal real estate tax on the immoveables contemplated in section 68, an amount less than the amount that it would have received for the same fiscal period under section 99 or 101 of the Real Estate Assessment Act, as the case may be, the person contemplated in the first paragraph shall pay to that municipal corporation an amount equal to that difference, out of the revenue mentioned in the first paragraph.

The revenue apportioned under the first paragraph is that remaining after subtracting the amounts necessary for the application of the second paragraph and collection costs equal to 1.5% of the revenue derived from the application of section 221.

1979, c. 72, s. 230.