C-27.1 - Municipal Code of Québec

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735. Any corporation may, at its own expense, with moneys levied by direct taxation on all taxable immovable property in the municipality, or at the expense of anyone liable for such work, have any ford levelled or cleared, or may pave, gravel, macadamize or plank any road or part of a road under its control.
As regards the up-keep and maintenance of a macadamized road which comes under the control of a local or county corporation, the local or the county corporation, as the case may be, upon application to that effect, may, by resolution or by-law, order that such road shall be kept up and maintained as a macadamized road, and that the work of keeping up such road shall be done by the ratepayers themselves, as indicated in the resolution or by-law, or at their expense, or at the charge and expense of the corporation interested, with moneys levied by direct taxation on all taxable immovable property in the municipality, but, in every case, under the control of the corporation of the municipality within which the road in question is situated.
M.C. 1916, a. 463.