M-14 - Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation

Section 36.0.13 Disposition versions

2021-01-01

36.0.13. For each immovable used for an agricultural purpose that is included in a unit of assessment for which an application may be made, the amount qualified for payment corresponds to 70% of the amount of the municipal and school property tax, of the compensation for municipal services and tariff applicable to the immovable, multiplied by the qualification rate of the immovable and by the inclusion rate of the taxable value of the unit of assessment.

The qualification rate corresponds to the fraction of the immovable which, in the year preceding the year for which the application is made, formed part of an agricultural operation for which the right to a payment was recognized by the Minister and which was situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The inclusion rate of the taxable value of the unit of assessment corresponds to the product obtained by multiplying the taxable value of the immovable that, in the year for which the application is made, forms part of a registered agricultural operation and is situated in an agricultural zone by the proportion that the number of days for which the unit of assessment formed part of the agricultural operation and agricultural zone in that year is of the number of days in the year.

For the purposes of the second and third paragraphs, where all or part of a unit of assessment is composed both of immovables belonging to the category of agricultural immovables and of land belonging to the category of forest immovables within the meaning of sections 244.36.0.1 and 244.36.1 of the Act respecting municipal taxation (chapter F-2.1), the two parts are considered to be a unit of assessment consisting entirely of immovables belonging to the category of agricultural immovables.

2020, c. 7, s. 8.

Not in force

In force: 2021-01-01

36.0.13. For each immovable used for an agricultural purpose that is included in a unit of assessment for which an application may be made, the amount qualified for payment corresponds to 70% of the amount of the municipal and school property tax, of the compensation for municipal services and tariff applicable to the immovable, multiplied by the qualification rate of the immovable and by the inclusion rate of the taxable value of the unit of assessment.

The qualification rate corresponds to the fraction of the immovable which, in the year preceding the year for which the application is made, formed part of an agricultural operation for which the right to a payment was recognized by the Minister and which was situated in an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

The inclusion rate of the taxable value of the unit of assessment corresponds to the product obtained by multiplying the taxable value of the immovable that, in the year for which the application is made, forms part of a registered agricultural operation and is situated in an agricultural zone by the proportion that the number of days for which the unit of assessment formed part of the agricultural operation and agricultural zone in that year is of the number of days in the year.

For the purposes of the second and third paragraphs, where all or part of a unit of assessment is composed both of immovables belonging to the category of agricultural immovables and of land belonging to the category of forest immovables within the meaning of sections 244.36.0.1 and 244.36.1 of the Act respecting municipal taxation (chapter F-2.1), the two parts are considered to be a unit of assessment consisting entirely of immovables belonging to the category of agricultural immovables.

2020, c. 7, s. 8.