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

Section 9 Disposition versions

2022-07-01

9. In addition to the information provided for in sections 6 to 8, the notice of assessment relative to a unit of assessment must contain, depending on what is entered on the roll,

(1)  the cadastral designation of the unit, all or part of the designation. In the case of a partial designation, the notice must indicate that the designation is partial;

(2)  the area of the land, the number of dwellings, the number of non-residential premises and the number of rental rooms included in the unit;

(3)  an indication whether or not the unit is comprised, in part or in whole, in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1);

(4)  an indication whether or not the unit is an agricultural operation registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(4.1)  an indication whether or not the unit is made up of land the forest area of which is registered in accordance with section 130 of the Sustainable Forest Development Act (chapter A-18.1);

(5)  the agricultural zoned area referred to in paragraph 3 of a registered agricultural operation referred to in paragraph 4, its area the maximum taxable value of which is determined under section 231.3.1 of the Act, and its total area;

(5.1)  the forest area referred to in paragraph 4.1 of a unit included in an agricultural zone referred to in paragraph 3 and the total forest area of the unit, except in both cases the part of such land that is used or intended for the purpose of harvesting non-timber forest products and is included in an agricultural operation referred to in paragraph 4;

(6)  the value of the land forming part of an agricultural operation referred to in paragraph 4 and comprised in an agricultural zone referred to in paragraph 3, and the value of the single building or of the group of buildings forming part of the operation and comprised in the zone, where only a part of the unit is an agricultural operation or where only a part of the operation is comprised in such a zone;

(6.1)  the value of the land of an agricultural operation referred to in paragraph 4 and included in an agricultural zone referred to in paragraph 3 whose maximum taxable value is determined under section 231.3 or 231.3.1 of the Act, and the value of the land that exceeds the maximum taxable value;

(7)  the value of the land comprised in the unit;

(8)  the value of the single building or of the group of buildings comprised in the unit;

(9)  an indication that the unit belongs to the group described in section 244.31 of the Act or to any other category among those provided for in sections 244.34 to 244.36.1 of the Act;

(10)  the number of each class among those listed in sections 244.32 and 244.54 of the Act of which the unit forms part;

(11)  an indication that the unit is referred to in section 244.51 of the Act;

(12)  an indication that the unit is referred to in section 244.52 of the Act, and the information required under section 61 of the Act if the roll must indicate the information separately in respect of part of the unit;

(13)  an indication that the unit belongs to a subcategory of immovable within the category of non-residential immovables, determined under subdivision 6 of Division III.4 of Chapter XVIII of the Act and the percentage applicable for the purpose of establishing the amount of the tax;

(14)  either an indication as to whether or not the value referred to in paragraph 11 of section 6 or in paragraph 7 or 8 of this section is entirely taxable or non-taxable, or the amounts corresponding to the taxable part and the non-taxable part of that value;

(15)  the information required by section 61 of the Act, where any information provided for in section 6 of this Regulation and paragraphs 2, 4, 4.1, 7, 8, 14, 16 and 17 of this section must be indicated separately on the roll in respect of part of the unit;

(16)  a reference to the legislative provision under which the value or part thereof is non-taxable;

(17)  a reference to the legislative provision under which the property taxes or the sums in lieu thereof must be paid on the basis of the non-taxable value; and

(17.1)  a reference to the legislative provision under which a maximum taxable value is applicable for the purpose of computing any property tax imposed on the whole territory of a municipality;

(18)  the total taxable value of an agricultural operation registered for school purposes.

M.O. 2020-02-26, s. 9; M.O. 2021-09-27, s. 2.

2021-07-01

9. In addition to the information provided for in sections 6 to 8, the notice of assessment relative to a unit of assessment must contain, depending on what is entered on the roll,

(1)  the cadastral designation of the unit, all or part of the designation. In the case of a partial designation, the notice must indicate that the designation is partial;

(2)  the area of the land, the number of dwellings, the number of non-residential premises and the number of rental rooms included in the unit;

(3)  an indication whether or not the unit is comprised, in part or in whole, in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1);

(4)  an indication whether or not the unit is an agricultural operation registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(5)  the agricultural zoned area of a registered agricultural operation and its total area;

(6)  the value of the land forming part of an agricultural operation referred to in paragraph 4 and comprised in an agricultural zone referred to in paragraph 3, and the value of the single building or of the group of buildings forming part of the operation and comprised in the zone, where only a part of the unit is an agricultural operation or where only a part of the operation is comprised in such a zone;

(7)  the value of the land comprised in the unit;

(8)  the value of the single building or of the group of buildings comprised in the unit;

(9)  an indication that the unit belongs to the group described in section 244.31 of the Act or to any other category among those provided for in sections 244.34 to 244.36.1 of the Act;

(10)  the number of each class among those listed in sections 244.32 and 244.54 of the Act of which the unit forms part;

(11)  an indication that the unit is referred to in section 244.51 of the Act;

(12)  an indication that the unit is referred to in section 244.52 of the Act, and the information required under section 61 of the Act if the roll must indicate the information separately in respect of part of the unit;

(13)  an indication that the unit belongs to a subcategory of immovable within the category of non-residential immovables, determined under subdivision 6 of Division III.4 of Chapter XVIII of the Act and the percentage applicable for the purpose of establishing the amount of the tax;

(14)  either an indication as to whether or not the value referred to in paragraph 11 of section 6 or in paragraph 7 or 8 of this section is entirely taxable or non-taxable, or the amounts corresponding to the taxable part and the non-taxable part of that value;

(15)  the information required by section 61 of the Act, where any information provided for in section 6 of this Regulation and paragraphs 2, 4, 7, 8, 14, 16 and 17 of this section must be indicated separately on the roll in respect of part of the unit;

(16)  a reference to the legislative provision under which the value or part thereof is non-taxable;

(17)  a reference to the legislative provision under which the property taxes or the sums in lieu thereof must be paid on the basis of the non-taxable value; and

(18)  the total taxable value of an agricultural operation registered for school purposes.

M.O. 2020-02-26, s. 9.

Not in force

In force: 2021-07-01

9. In addition to the information provided for in sections 6 to 8, the notice of assessment relative to a unit of assessment must contain, depending on what is entered on the roll,

(1)  the cadastral designation of the unit, all or part of the designation. In the case of a partial designation, the notice must indicate that the designation is partial;

(2)  the area of the land, the number of dwellings, the number of non-residential premises and the number of rental rooms included in the unit;

(3)  an indication whether or not the unit is comprised, in part or in whole, in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1);

(4)  an indication whether or not the unit is an agricultural operation registered in accordance with a regulation made under section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(5)  the agricultural zoned area of a registered agricultural operation and its total area;

(6)  the value of the land forming part of an agricultural operation referred to in paragraph 4 and comprised in an agricultural zone referred to in paragraph 3, and the value of the single building or of the group of buildings forming part of the operation and comprised in the zone, where only a part of the unit is an agricultural operation or where only a part of the operation is comprised in such a zone;

(7)  the value of the land comprised in the unit;

(8)  the value of the single building or of the group of buildings comprised in the unit;

(9)  an indication that the unit belongs to the group described in section 244.31 of the Act or to any other category among those provided for in sections 244.34 to 244.36.1 of the Act;

(10)  the number of each class among those listed in sections 244.32 and 244.54 of the Act of which the unit forms part;

(11)  an indication that the unit is referred to in section 244.51 of the Act;

(12)  an indication that the unit is referred to in section 244.52 of the Act, and the information required under section 61 of the Act if the roll must indicate the information separately in respect of part of the unit;

(13)  an indication that the unit belongs to a subcategory of immovable within the category of non-residential immovables, determined under subdivision 6 of Division III.4 of Chapter XVIII of the Act and the percentage applicable for the purpose of establishing the amount of the tax;

(14)  either an indication as to whether or not the value referred to in paragraph 11 of section 6 or in paragraph 7 or 8 of this section is entirely taxable or non-taxable, or the amounts corresponding to the taxable part and the non-taxable part of that value;

(15)  the information required by section 61 of the Act, where any information provided for in section 6 of this Regulation and paragraphs 2, 4, 7, 8, 14, 16 and 17 of this section must be indicated separately on the roll in respect of part of the unit;

(16)  a reference to the legislative provision under which the value or part thereof is non-taxable;

(17)  a reference to the legislative provision under which the property taxes or the sums in lieu thereof must be paid on the basis of the non-taxable value; and

(18)  the total taxable value of an agricultural operation registered for school purposes.

M.O. 2020-02-26, s. 9.

Not in force

In force: 2021-07-01

9. In addition to the information provided for in sections 6 to 8, the notice of assessment relative to a unit of assessment must contain, depending on what is entered on the roll,

(1)  the cadastral designation of the unit, all or part of the designation. In the case of a partial designation, the notice must indicate that the designation is partial;

(2)  the area of the land, the number of dwellings, the number of non-residential premises and the number of rental rooms included in the unit;

(3)  an indication whether or not the unit is comprised, in part or in whole, in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1);

(4)  an indication whether or not the unit is an agricultural operation registered in accordance with a regulation made under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

(5)  the agricultural zoned area of a registered agricultural operation and its total area;

(6)  the value of the land forming part of an agricultural operation referred to in paragraph 4 and comprised in an agricultural zone referred to in paragraph 3, and the value of the single building or of the group of buildings forming part of the operation and comprised in the zone, where only a part of the unit is an agricultural operation or where only a part of the operation is comprised in such a zone;

(7)  the value of the land comprised in the unit;

(8)  the value of the single building or of the group of buildings comprised in the unit;

(9)  an indication that the unit belongs to the group described in section 244.31 of the Act or to any other category among those provided for in sections 244.34 to 244.36.1 of the Act;

(10)  the number of each class among those listed in sections 244.32 and 244.54 of the Act of which the unit forms part;

(11)  an indication that the unit is referred to in section 244.51 of the Act;

(12)  an indication that the unit is referred to in section 244.52 of the Act, and the information required under section 61 of the Act if the roll must indicate the information separately in respect of part of the unit;

(13)  an indication that the unit belongs to a subcategory of immovable within the category of non-residential immovables, determined under subdivision 6 of Division III.4 of Chapter XVIII of the Act and the percentage applicable for the purpose of establishing the amount of the tax;

(14)  either an indication as to whether or not the value referred to in paragraph 11 of section 6 or in paragraph 7 or 8 of this section is entirely taxable or non-taxable, or the amounts corresponding to the taxable part and the non-taxable part of that value;

(15)  the information required by section 61 of the Act, where any information provided for in section 6 of this Regulation and paragraphs 2, 4, 7, 8, 14, 16 and 17 of this section must be indicated separately on the roll in respect of part of the unit;

(16)  a reference to the legislative provision under which the value or part thereof is non-taxable;

(17)  a reference to the legislative provision under which the property taxes or the sums in lieu thereof must be paid on the basis of the non-taxable value; and

(18)  the total taxable value of an agricultural operation registered for school purposes.

M.O. 2020-02-26, s. 9.