Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-18.1, r. 12.1 - Regulation respecting the reimbursement of property taxes of certified forest producers

Section 5.1
Versions

Full text
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 expensesIndex AWeight of index AIndex BWeight of index B
PtRMe1Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
PtRMa2Annual change of CPI6 Québec without energy94.81%Annual change of the price of premium gasoline75.19%
E. P.3Annual change of CPI6 Québec without energy92.03%Annual change of the price of premium gasoline77.97%
T. T.4Annual change of CPI6 Québec100%N/A0%
T. C.5Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
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
O.C. 1228-2017, s. 2.
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 expensesIndex AWeight of index AIndex BWeight of index B
PtRMe1Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
PtRMa2Annual change of CPI6 Québec without energy94.81%Annual change of the price of premium gasoline75.19%
E. P.3Annual change of CPI6 Québec without energy92.03%Annual change of the price of premium gasoline77.97%
T. T.4Annual change of CPI6 Québec100%N/A0%
T. C.5Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
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
O.C. 1228-2017, s. 2.
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 expensesIndex AWeight of index AIndex BWeight of index B
PtRMe1Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
PtRMa2Annual change of CPI6 Québec without energy94.81%Annual change of the price of premium gasoline75.19%
E. P.3Annual change of CPI6 Québec without energy92.03%Annual change of the price of premium gasoline77.97%
T. T.4Annual change of CPI6 Québec100%N/A0%
T. C.5Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
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
O.C. 1228-2017, s. 2.
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%
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 expensesIndex AWeight of index AIndex BWeight of index B
PtRMe1Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
PtRMa2Annual change of CPI6 Québec without energy94.81%Annual change of the price of premium gasoline75.19%
E. P.3Annual change of CPI6 Québec without energy92.03%Annual change of the price of premium gasoline77.97%
T. T.4Annual change of CPI6 Québec100%N/A0%
T. C.5Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
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
O.C. 1228-2017, s. 2.
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%
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 expensesIndex AWeight of index AIndex BWeight of index B
PtRMe1Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
PtRMa2Annual change of CPI6 Québec without energy94.81%Annual change of the price of premium gasoline75.19%
E. P.3Annual change of CPI6 Québec without energy92.03%Annual change of the price of premium gasoline77.97%
T. T.4Annual change of CPI6 Québec100%N/A0%
T. C.5Annual change of CPI6 Québec without energy85.34%Annual change of the price of diesel714.66%
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  
O.C. 1228-2017, s. 2.
© Gouvernement du Québec