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177.6. The amounts provided for in sections 138.1, 147 and 164 are increased on 1 January of each year based on the percentage variation, between the 2 preceding years, of the standardized medium taxable value of single-family dwellings for the whole of Québec, as published by the Institut de la statistique du Québec on 1 September of the preceding year.

Where the percentage variation provided for in the first paragraph has more than 2 decimals, only the first 2 are retained and the second is increased by one unit if the third is greater than 4.

Where the amount resulting from the increase provided for in the first paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from 2 such multiples, to the higher thereof.

177.6. The amounts provided for in section 147 and 164 are increased on 1 January of each year based on the percentage variation, between the 2 preceding years, of the standardized medium taxable value of single-family dwellings for the whole of Québec, as published by the Institut de la statistique du Québec on 1 September of the preceding year.

Where the percentage variation provided for in the first paragraph has more than 2 decimals, only the first 2 are retained and the second is increased by one unit if the third is greater than 4.

Where the amount resulting from the increase provided for in the first paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from 2 such multiples, to the higher thereof.

177.6. The amounts provided for in sections 147 and 164 are increased on 1 July of each year based on the percentage variation, between the previous year and the current year, of the standardized medium taxable value of single-family dwellings for the whole of Québec, as published by the Institut de la statistique du Québec.

Where the percentage variation provided for in the first paragraph has more than 2 decimals, only the first 2 are retained and the second is increased by one unit if the third is greater than 4.

Where the amount resulting from the increase provided for in the first paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from 2 such multiples, to the higher thereof.

In force: 2015-07-01

177.6. The amounts provided for in sections 147 and 164 are increased on 1 July of each year based on the percentage variation, between the previous year and the current year, of the standardized medium taxable value of single-family dwellings for the whole of Québec, as published by the Institut de la statistique du Québec.