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F-2.1 - Act respecting municipal taxation

Section 221
Disposition versions

Full text
221. (Repealed).
1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25; 1995, c. 73, s. 5; 1999, c. 40, s. 133; 2002, c. 9, s. 4; 2005, c. 23, s. 21.
221. Subject to section 224, a person who operates or has operated a system certain immovables of which, under sections 66 to 68, are not entered on the roll, must pay, as municipal property tax on these immovables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, in the case of a gas distribution or telecommunications system, a tax based on his taxable revenue and, in the case of an electric power production, transmission or distribution system, a tax based on his taxable gross revenue, for each fiscal period ending in the calendar year preceding the particular year, equal to
(1)  in the case of a gas distribution system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 4 % of that portion of such revenue exceeding $5 000 000;
(2)  in the case of an electric power production, transmission or distribution system, 3 % of the taxable gross revenue;
(3)  in the case of a telecommunications system, the aggregate of
(a)  2% of that portion of the taxable revenue not exceeding $5,000,000,
(b)  3.5% of that portion of the taxable revenue exceeding $5,000,000 but not exceeding $35,000,000, and
(c)  8% of that portion of the taxable revenue exceeding $35,000,000;
(4)  (paragraph repealed).
1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25; 1995, c. 73, s. 5; 1999, c. 40, s. 133; 2002, c. 9, s. 4.
221. Subject to section 224, a person who operates or has operated a system certain immovables of which, under sections 66 to 68, are not entered on the roll, must pay, as municipal property tax on these immovables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, in the case of a gas distribution or telecommunications system, a tax based on his taxable revenue and, in the case of an electric power production, transmission or distribution system, a tax based on his taxable gross revenue, for each fiscal period ending in the calendar year preceding the particular year, equal to
(1)  in the case of a gas distribution system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 4 % of that portion of such revenue exceeding $5 000 000;
(2)  in the case of an electric power production, transmission or distribution system, 3 % of the taxable gross revenue;
(3)  in the case of a cable-television system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 8 % of that portion of such revenue exceeding $5 000 000;
(4)  in other cases, 3.5 % of that portion of the taxable revenue not exceeding $35 000 000, plus 11 % of that portion of such revenue exceeding $35 000 000.
1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25; 1995, c. 73, s. 5; 1999, c. 40, s. 133.
221. Subject to section 224, a person who operates or has operated a system certain immovables of which, under sections 66 to 68, are not entered on the roll, must pay, as municipal real estate tax on these immovables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, in the case of a gas distribution or telecommunications system, a tax based on his taxable revenue and, in the case of an electric power production, transmission or distribution system, a tax based on his taxable gross revenue, for each fiscal period ending in the calendar year preceding the particular year, equal to
(1)  in the case of a gas distribution system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 4 % of that portion of such revenue exceeding $5 000 000;
(2)  in the case of an electric power production, transmission or distribution system, 3 % of the taxable gross revenue;
(3)  in the case of a cable-television system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 8 % of that portion of such revenue exceeding $5 000 000;
(4)  in other cases, 3.5 % of that portion of the taxable revenue not exceeding $35 000 000, plus 11 % of that portion of such revenue exceeding $35 000 000.
1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25; 1995, c. 73, s. 5.
221. Subject to section 224, a person who operates or has operated a system certain immovables of which, under sections 66 to 68, are not entered on the roll, must pay, as municipal real estate tax on these immovables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, in the case of a gas distribution or telecommunications system, a tax based on his taxable revenue and, in the case of an electric power production, transmission or distribution system, a tax based on his taxable gross revenue, for each fiscal period ending in the calendar year preceding the particular year, equal to
(1)  in the case of a gas distribution system, 2 % of that portion fo the taxable revenue not exceeding $5 000 000, plus 5 % of that portion of such revenue exceeding $5 000 000;
(2)  in the case of an electric power production, transmission or distribution system, 3 % of the taxable gross revenue;
(3)  in the case of a cable-television system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 8 % of that portion of such revenue exceeding $5 000 000 ;
(4)  in other cases, 3.5 % of that portion of the taxable revenue not exceeding $35 000 000, plus 11 % of that portion of such revenue exceeding $35 000 000.
1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3; 1994, c. 22, s. 25.
221. A person who operates or has operated a system certain immovables of which, under sections 66 to 68, are not entered on the roll, must pay, as municipal real estate tax on these immovables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, in the case of a gas distribution or telecommunications system, a tax based on his taxable revenue and, in the case of an electric power production, transmission or distribution system, a tax based on his taxable gross revenue, for each fiscal period ending in the calendar year preceding the particular year, equal to
(1)  in the case of a gas distribution system, 2 % of that portion fo the taxable revenue not exceeding $5 000 000, plus 5 % of that portion of such revenue exceeding $5 000 000;
(2)  in the case of an electric power production, transmission or distribution system, 3 % of the taxable gross revenue;
(3)  in the case of a cable-television system, 2 % of that portion of the taxable revenue not exceeding $5 000 000, plus 8 % of that portion of such revenue exceeding $5 000 000 ;
(4)  in other cases, 3.5 % of that portion of the taxable revenue not exceeding $35 000 000, plus 11 % of that portion of such revenue exceeding $35 000 000.
1979, c. 72, s. 221; 1980, c. 34, s. 33; 1993, c. 19, s. 3.
221. A person who operates or has operated a system certain immoveables of which are, under sections 66 to 68, not entered on the roll, must pay, as municipal real estate tax on these immoveables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, a tax based on his taxable gross revenue for his fiscal period ending in the calendar year preceding the particular year, equal to
(1)  in the case of a system of gas distribution to Québec consumers or an electric power production, transmission or distribution system, 3% of that revenue;
(2)  in the case of a cable-television system, 2% of that portion of such revenue not exceeding $5 000 000, plus 3% of that portion of such revenue exceeding $5 000 000;
(3)  in other cases, 3% of that portion of such revenue not exceeding $5 000 000 plus 5% of that portion of such revenue exceeding $5 000 000.
1979, c. 72, s. 221; 1980, c. 34, s. 33.
221. Subject to section 222, a person who operates or has operated a system certain immoveables of which are not entered on the roll under sections 66 to 68 must pay, as municipal real estate tax on these immoveables and the lands which are the site thereof and are contemplated in paragraph 7 of section 204, for each municipal fiscal period coinciding with a particular calendar year, a tax based on his taxable gross revenue for his fiscal period ending in the calendar year preceding the particular year, equal to,
(1)  in the case of a system of gas distribution to Québec consumers or an electric power production, transmission or distribution system, three per cent of that revenue;
(2)  in the case of a cable-television system, two per cent of that portion of such revenue not exceeding five million dollars, plus three per cent of that portion of such revenue exceeding five million dollars;
(3)  in other cases, three per cent of that portion of such revenue not exceeding five million dollars plus five per cent of that portion of such revenue exceeding five million dollars.
1979, c. 72, s. 221.
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