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I-13.3, r. 3.7
- Regulation respecting computation of the maximum yield of the school tax for the 2017-2018 school year
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Updated to 5 July 2017
This document has official status.
chapter
I-13.3, r. 3.7
Regulation respecting computation of the maximum yield of the school tax for the 2017-2018 school year
EDUCATION — SCHOOL TAX FOR 2017-2018
Education Act
(chapter I-13.3, s. 455.1, 1st par., subpars. 1, 2 and 3)
.
I-13.3
06
June
28
2017
07
July
05
5
2017
1
.
For the computation of the maximum yield of the school tax provided for in section 308 of the Education Act (
chapter I-13.3
) for a school year, the allowable number of students must be determined by
(
1
)
calculating the number of 4-year-old preschool students who may be taken into account, by
(
a
)
multiplying by 1.00 the number of students legally enrolled for a minimum of 144 half days, but for less than 180 days, on 30 September of the preceding school year in the schools under the jurisdiction of the school board;
(
b
)
multiplying by 1.80 the number of students legally enrolled for a minimum of 180 days on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
c
)
adding the products obtained under subparagraphs
a
and
b
;
(
2
)
calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such students legally enrolled for a minimum of 180 days on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 8;
(
3
)
calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 9;
(
4
)
calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraphs 7 and 10. Students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their vocational studies may not be taken into account for the purposes of this paragraph;
(
5
)
calculating the number of students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization who may be taken into account, by multiplying by 3.40 the sum of the following numbers:
(
a
)
the number of full-time students admitted to a program of study leading to a secondary school vocational diploma, except students referred to in subparagraph
b
, or to an attestation of vocational specialization, legally enrolled 2 school years before in the vocational training centres under the jurisdiction of the school board that were then recognized by the Minister for the purposes of budgetary rules;
(
b
)
the number of full-time students admitted, following Secondary 3, to a program of study leading to a secondary school vocational diploma who pursue their general education concurrently with their professional studies, legally enrolled on 30 September 2 school years before in the vocational training centres under the jurisdiction of the school board that were then recognized by the Minister for the purposes of budgetary rules;
(
c
)
the number of new places available to welcome students in vocational training centres under the jurisdiction of the school board during the school year for which the maximum yield of the school tax is calculated. Those places must have been authorized by the Minister within the framework of the allocation for the addition or the rearrangement of space for vocational training provided for in the budgetary rules for one or more vocational programs of study;
(
6
)
calculating the number of students admitted to adult education services, by multiplying by 2.40 the number of full-time students who may be taken into account for the school year in accordance with the Schedule to this Regulation;
(
7
)
calculating the number of handicapped 4-year-old and 5-year-old preschool, elementary school and secondary school students who may be taken into account, by multiplying by 6.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board;
(
8
)
calculating the number of 5-year-old preschool students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.25 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
9
)
calculating the number of elementary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 2.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
10
)
calculating the number of secondary school students enrolled in welcoming classes and francization classes who may be taken into account, by multiplying by 3.40 the number of such full-time students legally enrolled on 30 September of the preceding school year in the schools under the jurisdiction of the school board, except students referred to in paragraph 7;
(
11
)
calculating the number of preschool and elementary school students enrolled in school day care services who may be taken into account, by multiplying by 0.05 the number of such students;
(
12
)
calculating the number of students enrolled in the school board’s student transportation services who may be taken into account, by
(
a
)
multiplying by 0.75 the number of students enrolled on 30 September of the preceding school year in a transportation service employing vehicles used exclusively to transport such students;
(
b
)
multiplying by 0.40 the number of students enrolled on 30 September of the preceding school year in a transportation service employing vehicles that have specific public transit routes and are not reserved exclusively to transport such students;
(
c
)
adding the products obtained under subparagraphs
a
and
b
;
(
13
)
adding the numbers obtained under paragraphs 1 to 12.
643-2017
O.C. 643-2017
,
s.
1
.
2
.
For the purposes of section 1,
(
1
)
students admitted to a program of study leading to a secondary school vocational diploma or to an attestation of vocational specialization are students who were admitted to a vocational training centre under the jurisdiction of the school board to receive educational services in vocational training, in vocational education programs authorized in accordance with the first paragraph of section 467 of the Education Act (
chapter I-13.3
);
(
2
)
the number of full-time students is obtained by adding the number of students enrolled full-time who participate in the minimum number of hours of activities prescribed by the basic school regulation applicable to them and the number of students enrolled part-time converted into a number of full-time students by
(
a
)
using the following equation to calculate the proportion of full-time attendance per student enrolled part-time:
the student’s number of hours of activities per school year
the minimum number of hours of activities per school year prescribed by the basic school regulation applicable to the student
(
b
)
adding, for each of the categories of students referred to in paragraphs 1 to 10 of section 1, the proportions obtained under subparagraph
a
;
(
3
)
students who may be taken into account by a school board for the purposes of paragraph 11 of section 1 are 4-year-old and 5-year-old preschool students and elementary school students enrolled on 30 September of the preceding school year in the day care services of the school board for a minimum of 2 periods per day, at least 3 days per week;
(
4
)
students who may be taken into account by a school board for the purposes of paragraph 12 of section 1 are students for whom the school board provides transportation at the beginning and end of classes each day.
643-2017
O.C. 643-2017
,
s.
2
.
3
.
The allowable number of students determined under section 1 must be adjusted by adding the number of additional students to take into account the reduction in the school population.
The number of additional students is determined by
(
1
)
calculating the number of students who may be taken into account for the purpose of calculating the reduction in the number of students at every level of education by
(
a
)
multiplying by 0.99 the total of the numbers obtained for the preceding school year under paragraphs 2 to 4 and 7 to 10 of section 1, to which is added, where applicable, the number obtained under subparagraph 1 of this paragraph for the same school year;
(
b
)
subtracting from the product obtained under subparagraph
a
, the sum of the numbers obtained under paragraphs 2 to 4 and 7 to 10 of section 1 for the school year for which the maximum yield of the school tax is calculated, as they read taking into account the application of section 4, if applicable;
(
2
)
calculating the number of 5-year-old preschool students and elementary school students who may be taken into account for the purpose of calculating the reduction in the number of students by
(
a
)
multiplying by 0.99 the number of 5-year-old preschool students and elementary school students determined for the preceding school year under paragraph 7 of section 1 and under paragraphs 2, 3, 8 and 9 of section 1, to which is added, where applicable, the number obtained under subparagraph 2 of this paragraph for the same school year;
(
b
)
subtracting from the product obtained under subparagraph
a
, the total of the numbers of 5-year-old preschool students and elementary school students obtained under paragraphs 2, 3, 7, 8 and 9 of section 1 for the school year for which the maximum yield of the school tax is calculated, as they read taking into account the application of section 4, if applicable;
(
3
)
calculating the number of secondary school students who may be taken into account for the purpose of calculating the reduction in the number of students by
(
a
)
multiplying by 0.99 the number of secondary school students determined for the preceding school year under paragraphs 4, 7 and 10 of section 1, to which is added, where applicable, the number obtained under subparagraph 3 of this paragraph for the same school year;
(
b
)
subtracting from the product obtained under subparagraph
a
, the total number of secondary school students determined under paragraphs 4, 7 and 10 of section 1 for the school year for which the maximum yield of the school tax is calculated, taking into account the application of section 4, where applicable;
(
4
)
subtracting from the sum of the numbers obtained under paragraphs 2 and 3, the number obtained under paragraph 1 and multiplying by 0.37 the resulting number;
(
5
)
adding the numbers obtained under subparagraphs 1 and 4.
In the operations prescribed by this section, when a number is lower than zero, it is deemed to be zero.
643-2017
O.C. 643-2017
,
s.
3
.
4
.
Where the total number of full-time students determined under paragraphs 2 to 4 and 7 to 10 of section 1 exceeds by 200 or 2% the total number of full-time students determined for the preceding school year under the same paragraphs of section 1 and is at least 200 or 2% lower than the total number of full-time students in the categories referred to in paragraphs 2 to 4 and 7 to 10 of section 1, established according to the Minister’s school enrolment estimates for the school year for which the maxi mum yield of the school tax is computed, paragraphs 2 to 4 of section 1 are to be read as follows:
“
(
2
)
calculating the number of 5-year-old preschool students who may be taken into account, by multiplying by 1.80 the number of such full-time students, established according to the Minister’s school enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 8;
“
(
3
)
calculating the number of elementary school students who may be taken into account, by multiplying by 1.55 the number of such full-time students, established according to the Minister’s school enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 9;
“
(
4
)
calculating the number of secondary school students who may be taken into account, by multiplying by 2.40 the number of such full-time students, established according to the Minister’s school enrolment estimates for the school year for which the maximum yield of the school tax is computed, except students referred to in paragraphs 7 and 10;
”.
643-2017
O.C. 643-2017
,
s.
4
.
5
.
For the computation of the maximum yield of the school tax for the 2017-2018 school year, the amount per student is $834.12 or $1,085 if the allowable number of students is less than 1,000, and the base amount is $250,229, namely the amounts established for the 2016- 2017 school year indexed by 1.36%.
643-2017
O.C. 643-2017
,
s.
5
.
6
.
(Omitted).
643-2017
O.C. 643-2017
,
s.
6
.
Schedule
(
s. 1, par 6
)
NUMBER OF EQUIVALENT
FULL-TIME ADULT STUDENTS
IN GENERAL EDUCATION FOR THE 2017-2018 SCHOOL YEAR
Code
School board
Number
of full-time students
711000
Monts-et-Marées, CS des
512.4
712000
Phares, CS des
338.1
713000
Fleuve-et-des-Lacs, CS du
335.8
714000
Kamouraska — Rivière-du-Loup, CS de
275.2
721000
Pays-des-Bleuets, CS du
449.7
722000
Lac-Saint-Jean, CS du
653.3
723000
Rives-du-Saguenay, CS des
942.8
724000
De La Jonquière, CS
457.4
731000
Charlevoix, CS de
93.4
732000
Capitale, CS de la
2,275.9
733000
Découvreurs, CS des
447.6
734000
Premières-Seigneuries, CS des
899.6
735000
Portneuf, CS de
144.8
741000
Chemin-du-Roy, CS du
738.0
742000
Énergie, CS de l’
429.6
751000
Hauts-Cantons, CS des
214.9
752000
Région-de-Sherbrooke, CS de la
1,193.3
753000
Sommets, CS des
246.2
761000
Pointe-de-l’Île, CS de la
3,484.3
762000
Montréal, CS de
7,724.0
763000
Marguerite-Bourgeoys, CS
2,721.4
771000
Draveurs, CS des
803.7
772000
Portages-de-l’Outaouais, CS des
787.3
773000
Coeur-des-Vallées, CS au
402.1
774000
Hauts-Bois-de-l’Outaouais, CS des
196.6
781000
Lac-Témiscamingue, CS du
105.1
782000
Rouyn-Noranda, CS de
244.5
783000
Harricana, CS
125.8
784000
Or-et-des-Bois, CS de l’
289.2
785000
Lac-Abitibi, CS du
95.9
791000
Estuaire, CS de l’
217.3
792000
Fer, CS du
136.6
793000
Moyenne-Côte-Nord, CS de la
14.5
801000
Baie-James, CS de la
74.4
811000
Îles, CS des
27.3
812000
Chic-Chocs, CS des
383.5
813000
René-Lévesque, CS
430.8
821000
Côte-du-Sud, CS de la
406.6
822000
Appalaches, CS des
279.4
823000
Beauce-Etchemin, CS de la
893.2
824000
Navigateurs, CS des
661.5
831000
Laval, CS de
1,745.2
841000
Affluents, CS des
1,733.3
842000
Samares, CS des
838.1
851000
Seigneurie-des-Mille-Îles, CS de la
1,015.0
852000
Rivière-du-Nord, CS de la
846.6
853000
Laurentides, CS des
250.6
854000
Pierre-Neveu, CS
177.3
861000
Sorel-Tracy, CS de
463.5
862000
Saint-Hyacinthe, CS de
469.9
863000
Hautes-Rivières, CS des
430.8
864000
Marie-Victorin, CS
1,486.8
865000
Patriotes, CS des
507.2
866000
Val-des-Cerfs, CS du
509.6
867000
Grandes-Seigneuries, CS des
684.8
868000
Vallée-des-Tisserands, CS de la
284.5
869000
des Trois-Lacs, CS des
344.3
871000
Riveraine, CS de la
228.0
872000
Bois-Francs, CS des
330.0
873000
Chênes, CS des
343.5
881000
Central Québec, CS
46.3
882000
Eastern Shores, CS
41.3
883000
Eastern Townships, CS
175.5
884000
Riverside, CS
515.5
885000
Sir-Wilfrid-Laurier, CS
338.6
886000
Western Québec, CS
243.9
887000
English-Montréal, CS
4,030.3
888000
Lester-B.-Pearson, CS
1,596.7
889000
New Frontiers, CS
159.4
O.C. 643-2017, Sch.
.
REFERENCES
O.C. 643-2017, 2017 G.O. 2, 1995
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