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M-14 - Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation
Section 36.2
Disposition versions
36.2. (Repealed).
1991, c. 29, s. 1; 1995, c. 64, s. 1; 1996, c. 26, s. 85; 1999, c. 40, s. 179; 2001, c. 68, s. 68; 2005, c. 8, s. 4; 2006, c. 2, s. 1; 2006, c. 32, s. 3; 2020, c. 72020, c. 7, s. 912020, c. 72020, c. 7, s. 91.
36.2. The Minister shall pay a part of the amount of the municipal property taxes and compensations for municipal services applicable to an immovable forming part of an agricultural operation;
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at any time during the fiscal year for which an application for payment is made, but only for the part of the fiscal year during which the agricultural operation is registered;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1) at the time the application for payment is made and that was so included at any time during the fiscal year for which an application for payment is made;
(3) (paragraph repealed);
(4) (paragraph repealed);
(5) that, according to the information and documents filed under a regulation made pursuant to section 36.12, is operated in accordance with the provisions of the Environment Quality Act (chapter Q‐2) and the regulations thereunder.
The application for payment must be made in writing at the time the operator registers the agricultural operation or updates or renews its registration, for each unit of assessment that includes an immovable forming part of the agricultural operation. If the operator is not the person in whose name the unit of assessment is entered on the roll, the application must be made jointly with that person. The application must be accompanied by the information and documents required by regulation.
The right to apply for a payment of property taxes and compensations for a given fiscal year expires unless it is exercised in accordance with the preceding paragraph not later than 31 December of that fiscal year or, where applicable and if advantageous for the applicant, within 30 days following the sending of a notice from the Minister to that effect.
The person applying for a payment must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P‐28) with regard to the fiscal year for which the application is made.
36.2. The Minister shall pay a part of the amount of the municipal property taxes and compensations for municipal services applicable to an immovable forming part of an agricultural operation;
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at any time during the fiscal year for which an application for payment is made, but only for the part of the fiscal year during which the agricultural operation is registered;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1) at the time the application for payment is made and that was so included at any time during the fiscal year for which an application for payment is made;
(3) that produced a minimum average gross revenue per $100 of property assessment, the amount of which is determined by regulation, with regard to immovables situated in the agricultural zone and forming part of the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation benefits from an exemption determined by regulation;
(4) that produced gross revenue equal to or greater than $5,000 in the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation benefits from an exemption determined by regulation;
(5) that, according to the information and documents filed under a regulation made pursuant to section 36.12, is operated in accordance with the provisions of the Environment Quality Act (chapter Q‐2) and the regulations thereunder.
The application for payment must be made in writing at the time the operator registers the agricultural operation or updates or renews its registration, for each unit of assessment that includes an immovable forming part of the agricultural operation. If the operator is not the person in whose name the unit of assessment is entered on the roll, the application must be made jointly with that person. The application must be accompanied by the information and documents required by regulation.
The right to apply for a payment of property taxes and compensations for a given fiscal year expires unless it is exercised in accordance with the preceding paragraph not later than 31 December of that fiscal year or, where applicable and if advantageous for the applicant, within 30 days following the sending of a notice from the Minister to that effect.
The person applying for a payment must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P‐28) with regard to the fiscal year for which the application is made.
36.2. The Minister shall reimburse a part of the amount of municipal property taxes, of school property taxes not in excess of the maximum amount fixed by the Education Act (chapter I‐13.3) and of compensations for municipal services to the owner or lessee of an immovable that is part of that owner’s or lessee’s agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at any time during the fiscal year for which an application for reimbursement is made, but only for the part of the fiscal year during which the agricultural operation is registered;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P‐41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue of not less than $8 per $100 of property assessment with regard to the immovables situated in the agricultural zone and forming part of the agricultural operation in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year, where new animal production, at the developmental phase and intended to produce such revenue, is involved or where production is limited temporarily by reason of exceptional natural causes it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year;
(4) that produced gross revenue equal to or greater than $5,000 in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, unless the agricultural operation benefits from an exemption determined by regulation;
(5) that, according to the information and documents filed under a regulation made pursuant to section 36.12, is operated in accordance with the provisions of the Environment Quality Act (chapter Q‐2) and the regulations thereunder.
An application for reimbursement must be made in writing and sent to the Minister not later than the 30 November preceding the fiscal year for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for a reimbursement of supplemental taxes, including an application for reimbursement of a tax supplement resulting from an alteration to the property assessment roll, must be made in writing and sent to the Minister not later than one year after the demand for the payment of those taxes was sent.
The person applying for a reimbursement must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P‐28) with regard to the fiscal year for which the application is made.
36.2. The Minister shall reimburse a part of the amount of municipal property taxes, of school property taxes not in excess of the maximum amount fixed by the Education Act (chapter I-13.3) and of compensations for municipal services to the owner or lessee of an immovable that is part of that owner’s or lessee’s agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at any time during the fiscal year for which an application for reimbursement is made, but only for the part of the fiscal year during which the agricultural operation is registered;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue of not less than $8 per $100 of property assessment with regard to the immovables situated in the agricultural zone and forming part of the agricultural operation in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year, where new animal production, at the developmental phase and intended to produce such revenue, is involved or where production is limited temporarily by reason of exceptional natural causes it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year;
(4) that produced gross revenue equal to or greater than $5,000 in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, unless the agricultural operation benefits from an exemption determined by regulation;
(5) that, according to the information and documents filed under a regulation made pursuant to section 36.12, is operated in accordance with the provisions of the Environment Quality Act (chapter Q-2) and the regulations thereunder.
An application for reimbursement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the fiscal year for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for a reimbursement of supplemental taxes, including an application for reimbursement of a tax supplement resulting from an alteration to the property assessment roll, must be made in writing and sent to the Minister not later than one year after the demand for the payment of those taxes was sent.
The person applying for a reimbursement must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P-28) with regard to the fiscal year for which the application is made.
36.2. The Minister shall reimburse a part of the amount of municipal property taxes, of school property taxes not in excess of the maximum amount fixed by the Education Act (chapter I-13.3) and of compensations for municipal services to the person who is required to pay them in respect of an agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at the time the application for reimbursement is made;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue from agricultural products of not less than $150 per hectare included in the agricultural zone in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year, where new animal production, at the developmental phase and intended to produce such revenue, is involved or where production is limited temporarily by reason of exceptional natural causes it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year;
(4) that produced gross revenue equal to or greater than $5,000, unless the agricultural operation benefits from an exemption determined by regulation.
An application for reimbursement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for reimbursement of a tax supplement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, in which the demand for payment of the tax supplement was sent or, if more advantageous to the person applying for a reimbursement, one year after the demand for payment of the tax supplement was sent.
The person applying for a reimbursement must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P-28).
36.2. The Minister shall reimburse a part of the amount of municipal property taxes, of school property taxes not in excess of the maximum amount fixed by the Education Act (chapter I-13.3) and of compensations for municipal services to the person who is required to pay them in respect of an agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at the time the application for reimbursement is made;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue from agricultural products of not less than $150 per hectare included in the agricultural zone in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year, where new animal production, at the developmental phase and intended to produce such revenue, is involved or where production is limited temporarily by reason of exceptional natural causes it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year;
(4) that produced gross revenue equal to or greater than the amount prescribed by regulation, unless the agricultural operation benefits from an exemption determined by regulation.
An application for reimbursement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for reimbursement of a tax supplement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, in which the demand for payment of the tax supplement was sent or, if more advantageous to the person applying for a reimbursement, one year after the demand for payment of the tax supplement was sent.
The person applying for a reimbursement must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P-28).
36.2. The Minister shall reimburse a part of the amount of municipal real estate taxes, of school real estate taxes not in excess of the maximum amount fixed by the Education Act (chapter I-13.3) and of compensations for municipal services to the person who is required to pay them in respect of an agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at the time the application for reimbursement is made;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue from agricultural products of not less than $150 per hectare included in the agricultural zone in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year, where new animal production, at the developmental phase and intended to produce such revenue, is involved or where production is limited temporarily by reason of exceptional natural causes it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year;
(4) that produced gross revenue equal to or greater than the amount prescribed by regulation, unless the agricultural operation benefits from an exemption determined by regulation.
An application for reimbursement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for reimbursement of a tax supplement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, in which the demand for payment of the tax supplement was sent or, if more advantageous to the person applying for a reimbursement, one year after the demand for payment of the tax supplement was sent.
The person applying for a reimbursement must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P-28).
36.2. The Minister shall reimburse a part of the amount of municipal real estate taxes, of school real estate taxes not in excess of the maximum amount fixed by the Education Act (chapter I-13.3) and of compensations for municipal services to the person who is required to pay them in respect of an agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at the time the application for reimbursement is made;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act to preserve agricultural land (chapter P-41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue from agricultural products of not less than $150 per hectare included in the agricultural zone in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year, where new animal production, at the developmental phase and intended to produce such revenue, is involved or where production is limited temporarily by reason of exceptional natural causes it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year;
(4) that produced gross revenue equal to or greater than the amount prescribed by regulation, unless the agricultural operation benefits from an exemption determined by regulation.
An application for reimbursement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for reimbursement of a tax supplement must be made in writing and sent to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, in which the demand for payment of the tax supplement was sent or, if more advantageous to the person applying for a reimbursement, one year after the demand for payment of the tax supplement was sent.
The person applying for a reimbursement must have paid the annual assessment exigible under Division VIII of the Farm Producers Act (chapter P-28).
36.2. The Minister shall reimburse a part of the amount of municipal real estate taxes, of school real estate taxes not in excess of the maximum amount fixed by the Education Act (chapter I-13.3) and of compensations for municipal services to the person who is required to pay them in respect of an agricultural operation
(1) that is registered in accordance with a regulation adopted pursuant to section 36.15 at the time the application for reimbursement is made and that was so registered at any time during the fiscal year for which an application for reimbursement is made;
(2) that is included in whole or in part in an agricultural zone established pursuant to the Act to preserve agricultural land (chapter P-41.1) at the time the application for reimbursement is made and that was so included at any time during the fiscal year for which an application for reimbursement is made;
(3) that produced an average gross revenue from agricultural products of not less than $150 per hectare included in the agricultural zone in the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, except where the immovable became an agricultural operation during that calendar year or where it is proved to the Minister that reforestation or development work intended to contribute to such a revenue being produced in the future was carried out during that calendar year.
An application for reimbursement must be made in writing to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, for which an application for reimbursement is made, and must be supported by the documents and information required by regulation.
An application for reimbursement of a tax supplement must be made in writing to the Minister not later than the 31 March following the expiry of the municipal or school fiscal year, as the case may be, in which the demand for payment of the tax supplement was sent.
