F-2.1, r. 12 - Regulation respecting the municipal and school tax system applicable to the governments of the other provinces, foreign governments and international bodies

Updated to 1 January 2024

This document has official status.

chapter F-2.1, r. 12

Regulation respecting the municipal and school tax system applicable to the governments of the other provinces, foreign governments and international bodies

Act respecting municipal taxation

(chapter F-2.1, s. 210).

DIVISION I EXEMPTION FROM TAXES AND COMPENSATION

§ 1 . — Interpretation

O.C. 1544-89, Sd. 1; O.C. 103-2008, s. 1.

1. In this Division, unless the context indicates otherwise,

“body” means an international body recognized by the Minister;

“government” means the government of a Canadian province, foreign State or political division of a foreign State;

“Minister” means the Minister of International Relations;

“political division of a foreign State” means a province, a State or a similar division of a foreign State recognized by the Minister.

O.C. 1544-89, s. 1; O.C. 504-95, s. 1; O.C. 103-2008, s. 1.

§ 2 . — Exemption from real estate taxes

2. Any immovable belonging to a government or a body covered by this Division and recognized by the Minister in accordance with section 5 shall be exempt from any municipal or school real estate tax.

O.C. 1544-89, s. 2.

3. A government or a body covered by this Division shall be exempt from any municipal or school real estate tax that it would otherwise have to pay under section 208 of the Act respecting municipal taxation (chapter F-2.1) by reason of the fact that it is the lessee or occupant of an immovable recognized by the Minister in accordance with section 5.

O.C. 1544-89, s. 3.

§ 3 . — Exemption from taxes other than real estate taxes and municipal compensation

4. A government or a body covered by this Division shall be exempt from any municipal tax other than real estate taxes and from any municipal compensation imposed by reason of the fact that it is the owner, lessee or occupant of an immovable recognized by the Minister in accordance with section 5, except such a tax or compensation imposed on it for services including supplying drinking water, collecting or purifying waste water, collecting or eliminating garbage or removing snow or for any other similar municipal service furnished to it.

O.C. 1544-89, s. 4.

§ 4 . — Recognition of the immovable

5. The Minister may, for the application of sections 2 to 4, recognize an immovable of which a government covered by this Division is the owner, lessee or occupant and which is exclusively intended for diplomatic or consular purposes, including the residence of the head of the diplomatic mission or the head of a career consular position.

The Minister may, for the same purposes, recognize an immovable of which a body covered by this Division is the owner, lessee or occupant and which is exclusively intended for the purposes of the body.

For the application of the first paragraph, the representation of the interests of another Canadian province or a political division of a foreign State by an official delegate of the province or political division is deemed to be a diplomatic or consular purpose.

O.C. 1544-89, s. 5; O.C. 103-2008, s. 2.

DIVISION II GRANTS TO LOCAL MUNICIPALITIES, SCHOOL SERVICE CENTRES AND SCHOOL BOARDS

O.C. 1544-89, Div. II; O.C. 1089-92, s. 1; O.C. 816-2021, s. 56.

6. For every recognized immovable under section 5 of which a foreign government, only for the residence of the head of its permanent representation established at the International Civil Aviation Organization, a government of a Canadian province, a political division of a foreign State or a non-governmental international organization is the owner, lessee or occupant, the Government pays to any local municipality, school service centre or school board a sum equal to the amount of any tax or compensation of which it is deprived by reason of an exemption covered by Division I.

O.C. 1544-89, s. 6; O.C. 1089-92, s. 2; O.C. 402-2015, s. 1; S.Q. 2018, c. 5, s. 82; O.C. 816-2021, s. 57.

7. The Regulation made under paragraph 2 of section 262 of the Act respecting municipal taxation (chapter F-2.1) applies to the sum provided for in section 6.

For the application of the Regulation to the sum paid in lieu of the school tax, the words “fiscal year” and “year” mean a school year and the word “municipality” means a school service centre or school board except in the case of the real estate assessment roll of a municipality, and any provision of the Regulation that a request for payment is deemed to have been received on the date of receipt of a budget is without effect.

O.C. 1544-89, s. 7; O.C. 1089-92, s. 2; S.Q. 2019, c. 5, s. 29; O.C. 816-2021, s. 58; O.C. 1570-2021, s. 3.

DIVISION III TRANSITIONAL AND FINAL

8. Sections 1 to 6 have effect from 1 January 1986.

They have effect from:

(1)  30 October 1987, in respect of the Société internationale de télécommunications aéronautiques (SITA);

(2)  27 October 1988, in respect of the International Air Transport Association (IATA);

(3)  1 January 1989, in respect of the government of another Canadian province;

(4)  1 January 1999, in respect of the Representation of the Bavarian State.

O.C. 1544-89, s. 8; O.C. 103-2008, s. 3.

9. (Obsolete).

O.C. 1544-89, s. 9.

10. (Omitted).

O.C. 1544-89, s. 10.

11. (Omitted).

O.C. 1544-89, s. 11.

TRANSITIONAL

2021

(O.C. 1570-2021) SECTION 4. The amount to stand in lieu of any tax or compensation that the Government must pay for any of fiscal years 2022 to 2024 to any local municipality under section 6 of the Regulation respecting the municipal and school tax system applicable to the governments of the other provinces, foreign governments and international bodies is equal to the product obtained by multiplying an immovable’s non-taxable value for the preceding fiscal year by 370% of a local municipality’s aggregate taxation rate established under Division 2 of the Regulation respecting compensations in lieu of taxes (chapter F‑2.1, r. 2).

REFERENCES

O.C. 1544-89, 1989 G.O. 2, 3860

O.C. 1089-92, 1992 G.O. 2, 4076

O.C. 504-95, 1995 G.O. 2, 1322

O.C. 103-2008, 2008 G.O. 2, 681

O.C. 402-2015, 2015 G.O. 2, 855

S.Q. 2018, c. 5, s. 82

S.Q. 2019, c. 5, s. 29

O.C. 816-2021, 2021 G.O. 2, 2103

O.C. 1570-2021, 2021 G.O. 2, 5150