Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 244.2
Disposition versions

Full text
244.2. Any local and independent source of revenue other than a tax based on the property value or the rental value of immovables or business establishments and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.
A mode of tariffing includes, in particular,
(1)  a property tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;
(2)  a compensation exigible from the owner or occupant of an immovable;
(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.
The only mode of tariffing that may be provided for by a regional county municipality not acting as a local municipality under section 8 of the Act respecting municipal territorial organization (chapter O-9) is a fixed amount referred to in subparagraph 3 of the second paragraph or an amount exigible in the same manner as a subscription.
1988, c. 76, s. 68; 1996, c. 77, s. 55; 1999, c. 40, s. 133.
244.2. Any local and independent source of revenue other than a tax based on the real estate value or the rental value of immovables or places of business and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.
A mode of tariffing includes, in particular,
(1)  a real estate tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;
(2)  a compensation exigible from the owner or occupant of an immovable;
(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.
The only mode of tariffing that may be provided for by a regional county municipality not acting as a local municipality under section 8 of the Act respecting municipal territorial organization (chapter O-9) is a fixed amount referred to in subparagraph 3 of the second paragraph or an amount exigible in the same manner as a subscription.
1988, c. 76, s. 68; 1996, c. 77, s. 55.
244.2. Any local and independent source of revenue other than a tax based on the real estate value or the rental value of immovables or places of business and the imposition of which is not in itself incompatible with the application of section 244.3 constitutes a mode of tariffing.
A mode of tariffing includes, in particular,
(1)  a real estate tax based on a characteristic of the immovable other than its value, such as the area, the frontage or another dimension of the immovable;
(2)  a compensation exigible from the owner or occupant of an immovable;
(3)  a fixed amount exigible in a punctual manner or in the form of a subscription for the use of a property or a service or in respect of a benefit derived from an activity.
1988, c. 76, s. 68.
© Gouvernement du Québec