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A-18.1, r. 12.1 - Regulation respecting the reimbursement of property taxes of certified forest producers
Section 4
Disposition versions
4. A certified forest producer that, in a particular calendar year ending before 1 January 2022 or a particular fiscal year ending before that date, as the case may be, has incurred expenses for an amount less than the amount of property taxes paid during that period may carry forward that amount over the 5 calendar years following the particular calendar year or the 5 fiscal years following the particular fiscal year.
A certified forest producer that, in a particular calendar year or a particular fiscal year, as the case may be, has incurred expenses for an amount greater than the amount of property taxes paid during that period may carry forward the excess amount over the 10 calendar years following the particular calendar year or the 10 fiscal years following the particular fiscal year. Accumulated surplus expenses are claimed according to the order in which they occur.
The amount carried forward will be considered as having been incurred in the year of the carry-forward if the certified forest producer still meets the conditions set out in sections 130 and 131 of the Sustainable Forest Development Act (chapter A-18.1).
4. A certified forest producer that, in the last calendar year or the last fiscal year, as the case may be, has incurred expenses for an amount
(1) less than the amount of property taxes paid during that period, may carry forward that amount over the next 5 years;
(2) greater than the amount of the property taxes paid may carry forward the excess amount over the next 10 years. Surplus expenses accumulated are claimed according to the order in which they occur.
The amount carried forward will be considered as having been incurred in the year of the carry-forward if the certified forest producer still meets the conditions set out in sections 130 and 131 of the Sustainable Forest Development Act (chapter A-18.1).
