F-2.1, r. 6.1 - Regulation respecting the form and minimum content of various documents relative to municipal taxation

Section 16 Disposition versions

2021-07-01

16. Where, under section 244.58, section 244.64.7 or section 244.64.9 of the Act, the rate provided for in paragraph 8 of section 13 is a combination made up of either one of the specific rates fixed under section 244.29, section 244.64.5 or section 244.64.9 of the Act and of part of another of those rates, that is, parts of several of those rates,

(1)  each specific rate is indicated separately in the account;

(2)  for each specific rate of which only a part is included in the combination, the percentage representing that part is indicated in the account.

If the indicated percentage applies because the unit of assessment forms part of any of the classes listed in sections 244.32 and 244.54 of the Act, because it is referred to in section 244.51 of the Act or the unit or a part of the unit of assessment is referred to in section 244.52 of the Act, or the unit or a part of the unit of assessment is referred to in the fourth paragraph of section 244.64.7 or section 244.64.9 of the Act, the account must either contain an explanation correlating the percentage with the indication on the notice of assessment in accordance with any of paragraphs 10 to 13 of section 9 or include a schedule containing the explanation.

M.O. 2020-02-26, s. 16.

Not in force

In force: 2021-07-01

16. Where, under section 244.58, section 244.64.7 or section 244.64.9 of the Act, the rate provided for in paragraph 8 of section 13 is a combination made up of either one of the specific rates fixed under section 244.29, section 244.64.5 or section 244.64.9 of the Act and of part of another of those rates, that is, parts of several of those rates,

(1)  each specific rate is indicated separately in the account;

(2)  for each specific rate of which only a part is included in the combination, the percentage representing that part is indicated in the account.

If the indicated percentage applies because the unit of assessment forms part of any of the classes listed in sections 244.32 and 244.54 of the Act, because it is referred to in section 244.51 of the Act or the unit or a part of the unit of assessment is referred to in section 244.52 of the Act, or the unit or a part of the unit of assessment is referred to in the fourth paragraph of section 244.64.7 or section 244.64.9 of the Act, the account must either contain an explanation correlating the percentage with the indication on the notice of assessment in accordance with any of paragraphs 10 to 13 of section 9 or include a schedule containing the explanation.

M.O. 2020-02-26, s. 16.