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M-14 - Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation

Section 36.0.14
Disposition versions

Full text
36.0.14. In the case of land whose value per hectare exceeds $2,161, the Minister shall pay, in addition to the amount computed under the first paragraph of section 36.0.13, an amount corresponding to 15% of the amount of municipal property tax based on the value and applicable to the land, multiplied by the fraction of the value per hectare of the land that exceeds $2,161, by the qualification rate of the land and by the inclusion rate of the taxable value of the unit of assessment that are referred to in section 36.0.13.
As of 1 January 2022, the amount per hectare provided for in the first paragraph shall be indexed by operation of law on 1 January of each year on the basis of the rate corresponding to the annual variation in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19).
For the purposes of the second paragraph, the annual variation in the Consumer Price Index for a year shall be determined according to the terms prescribed by government regulation. The regulation may prescribe the rules for rounding off the indexed amount.
The Minister shall publish the results of the indexation in the Gazette officielle du Québec.
2020, c. 7, s. 8.
See notice of indexation; (2023) 155 G.O. 1, 43.
36.0.14. In the case of land whose value per hectare exceeds $2,029, the Minister shall pay, in addition to the amount computed under the first paragraph of section 36.0.13, an amount corresponding to 15% of the amount of municipal property tax based on the value and applicable to the land, multiplied by the fraction of the value per hectare of the land that exceeds $2,029, by the qualification rate of the land and by the inclusion rate of the taxable value of the unit of assessment that are referred to in section 36.0.13.
As of 1 January 2022, the amount per hectare provided for in the first paragraph shall be indexed by operation of law on 1 January of each year on the basis of the rate corresponding to the annual variation in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19).
For the purposes of the second paragraph, the annual variation in the Consumer Price Index for a year shall be determined according to the terms prescribed by government regulation. The regulation may prescribe the rules for rounding off the indexed amount.
The Minister shall publish the results of the indexation in the Gazette officielle du Québec.
2020, c. 7, s. 8.
See notice of indexation; (2021) 153 G.O. 1, 735.
36.0.14. In the case of land whose value per hectare exceeds $1,975, the Minister shall pay, in addition to the amount computed under the first paragraph of section 36.0.13, an amount corresponding to 15% of the amount of municipal property tax based on the value and applicable to the land, multiplied by the fraction of the value per hectare of the land that exceeds $1,975, by the qualification rate of the land and by the inclusion rate of the taxable value of the unit of assessment that are referred to in section 36.0.13.
As of 1 January 2022, the amount per hectare provided for in the first paragraph shall be indexed by operation of law on 1 January of each year on the basis of the rate corresponding to the annual variation in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19).
For the purposes of the second paragraph, the annual variation in the Consumer Price Index for a year shall be determined according to the terms prescribed by government regulation. The regulation may prescribe the rules for rounding off the indexed amount.
The Minister shall publish the results of the indexation in the Gazette officielle du Québec.
2020, c. 7, s. 8.
In force: 2021-01-01
36.0.14. In the case of land whose value per hectare exceeds $1,975, the Minister shall pay, in addition to the amount computed under the first paragraph of section 36.0.13, an amount corresponding to 15% of the amount of municipal property tax based on the value and applicable to the land, multiplied by the fraction of the value per hectare of the land that exceeds $1,975, by the qualification rate of the land and by the inclusion rate of the taxable value of the unit of assessment that are referred to in section 36.0.13.
As of 1 January 2022, the amount per hectare provided for in the first paragraph shall be indexed by operation of law on 1 January of each year on the basis of the rate corresponding to the annual variation in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19).
For the purposes of the second paragraph, the annual variation in the Consumer Price Index for a year shall be determined according to the terms prescribed by government regulation. The regulation may prescribe the rules for rounding off the indexed amount.
The Minister shall publish the results of the indexation in the Gazette officielle du Québec.
2020, c. 7, s. 8.
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