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5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.

The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.

Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.

Indices used for the adjustment of the value of an expense on the basis of the family of development expenses

Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |

PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |

E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |

T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |

T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

1 Site preparation and mechanical reforestation |

2 Site preparation and manual reforestation |

3 Stand tending |

4 Technical work |

5 Commercial treatments |

6 Consumer Price Index published by Statistics Canada |

7 Prices of petroleum products published by the Régie de l’énergie |

The adjustment rates by family of development expenses for the year 2022 are:

PtRMe 2.32%

PtRMa 2.86%

E. P. 3.17%

T. T. 2.66%

T. C. 2.32%

5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.

The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.

Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.

Indices used for the adjustment of the value of an expense on the basis of the family of development expenses

Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |

PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |

E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |

T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |

T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

1 Site preparation and mechanical reforestation |

2 Site preparation and manual reforestation |

3 Stand tending |

4 Technical work |

5 Commercial treatments |

6 Consumer Price Index published by Statistics Canada |

7 Prices of petroleum products published by the Régie de l’énergie |

The adjustment rates by family of development expenses for the year 2021 are:

PtRMe -0.11%

PtRMa 1.31%

E. P. 1.00%

T. T. 1.26%

T. C. -0.11%

5.1. Every value of development expenses eligible for the reimbursement of property taxes of certified forest producers indicated in Schedule 1 is adjusted on 1 January of each year by a rate corresponding to the sum of the weighted indices defined in the table below for each family of development expenses. The annual change is calculated with both 12-month periods ending on 30 September of the year preceding the year for which a value must be adjusted. The Minister of Forests, Wildlife and Parks publishes the results of the adjustment in Part 1 of the Gazette officielle du Québec and by any other means.

The result of an adjustment is rounded to the nearest multiple of $1.00. The result of an adjustment that is equidistant from 2 multiples must be rounded to the higher of the two.

Where the rounding of the result of the adjustment does not make it possible to increase or decrease the expense value by at least $1.00, the adjustment of the expense value is carried forward to the year in which the sum of the adjustment rates applicable to each of the years for which the adjustment is carried forward varies the expense value by $1.00.

Indices used for the adjustment of the value of an expense on the basis of the family of development expenses

Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |

PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |

E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |

T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |

T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

1 Site preparation and mechanical reforestation |

2 Site preparation and manual reforestation |

3 Stand tending |

4 Technical work |

5 Commercial treatments |

6 Consumer Price Index published by Statistics Canada |

7 Prices of petroleum products published by the Régie de l’énergie |

The adjustment rates by family of development expenses for the year 2020 are:

PtRMe 2.01%

PtRMa 1.92%

E. P. 1.75%

T. T. 1.74%

T. C. 2.01%

Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |

PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |

E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |

T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |

T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

1 Site preparation and mechanical reforestation |

2 Site preparation and manual reforestation |

3 Stand tending |

4 Technical work |

5 Commercial treatments |

6 Consumer Price Index published by Statistics Canada |

7 Prices of petroleum products published by the Régie de l’énergie |

The adjustment rates by family of development expenses for the year 2019 are:

PtRMe 3.36%

PtRMa 1.84%

E. P. 2.16%

T. T. 1.72%

T. C. 3.36%

Indices used for the adjustment of the value of an expense on the basis of the family of development expenses

Family of development expenses | Index A | Weight of index A | Index B | Weight of index B |

PtRMe1 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

PtRMa2 | Annual change of CPI6 Québec without energy | 94.81% | Annual change of the price of premium gasoline7 | 5.19% |

E. P.3 | Annual change of CPI6 Québec without energy | 92.03% | Annual change of the price of premium gasoline7 | 7.97% |

T. T.4 | Annual change of CPI6 Québec | 100% | N/A | 0% |

T. C.5 | Annual change of CPI6 Québec without energy | 85.34% | Annual change of the price of diesel7 | 14.66% |

1 Site preparation and mechanical reforestation | ||||

2 Site preparation and manual reforestation | ||||

3 Stand tending | ||||

4 Technical work | ||||

5 Commercial treatments | ||||

6 Consumer Price Index published by Statistics Canada | ||||

7 Prices of petroleum products published by the Régie de l’énergie |