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M-14 - Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation
Section 36.4
Disposition versions
36.4. (Repealed).
1991, c. 29, s. 1; 1995, c. 64, s. 3; 1999, c. 40, s. 179; 2001, c. 68, s. 69; 2005, c. 8, s. 6; 2006, c. 32, s. 5; 2020, c. 72020, c. 7, s. 91.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,948.74, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,948.74, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,948.74 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,948.74 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2020) 152 G.O. 1, 348.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,911.47, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,911.47, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,911.47 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,911.47 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2019) 151 G.O. 1, 366.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,839.61, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,839.61, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,839.61 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,839.61 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2017) 149 G.O. 1, 653.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,813.67, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,813.67, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,813.67 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,813.67 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2016) 148 G.O. 1, 354.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,793.40, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,793.40, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,793.40 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,793.40 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2015) 147 G.O. 1, 259.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,759.79, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,759.79, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,759.79 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,759.79 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2014) 146 G.O. 1, 608.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,743.40, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,743.40, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,743.40 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,743.40 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2013) 145 G.O. 1, 519.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,717.30, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,717.30, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,717.30 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,717.30 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2012) 144 G.O. 1, 359.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,668.74, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,668.74, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,668.74 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,668.74 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
See notice of indexation; (2011) 143 G.O. 1, 417.
36.4. The amount paid by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for payment is equal to or less than $300, the Minister shall pay that amount;
(2) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,500, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for payment that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for payment is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,500, the Minister shall pay an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for payment;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,500 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for payment and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,500 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount paid by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
As of 1 January 2010, the value per hectare of land situated in an agricultural zone and forming part of an agricultural operation, for the purpose of calculating the property taxes and compensations qualified for the payment provided for in this Act, is set at $1,639.56. (2010) 142 G.O. 1, 418.
36.4. The amount reimbursed by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for reimbursement is equal to or less than $300, the Minister shall reimburse that amount;
(2) where the amount of property taxes and compensations qualified for reimbursement is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming a part of the agricultural operation does not exceed $1,500, the Minister shall reimburse an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the property taxes and compensations qualified for reimbursement that exceeds $300;
(2.1) where the amount of property taxes and compensations qualified for reimbursement is greater than $300 and the value per hectare of the land referred to in subparagraph 2 is greater than $1,500, the Minister shall reimburse an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70% of the amount of the school property taxes, the municipal property taxes attributable to buildings and the compensations qualified for reimbursement;
(c) 70% of the amount obtained by multiplying the amount of the municipal property taxes qualified for reimbursement and attributable to the land that exceeds $300 by the quotient obtained by dividing $1,500 by the value per hectare of the land; and
(d) 85% of the amount obtained by multiplying the amount of the municipal property taxes qualified for reimbursement and attributable to the land that exceeds $300 by the quotient obtained by dividing the value per hectare of the land that is greater than $1,500 by the value per hectare of the land.
As of 1 January 2006, the amount of $1,500 provided for in the first paragraph shall be indexed on 1 January of each year on the basis of the percentage increase, in relation to the previous year, in the Consumer Price Index for Canada as published by Statistics Canada under the Statistics Act (Revised Statutes of Canada, 1985, chapter S-19). For that purpose, the Consumer Price Index for a year is the average index for the 12 months ending on 31 December of the preceding year.
Where the annual average or the percentage computed under the second paragraph or the result thus indexed has more than two decimal places, only the first two are kept. The second decimal place is rounded up if the third decimal place is equal to or greater than 5.
The Minister shall cause the applicable amount to be published in the Gazette officielle du Québec.
(3) (subparagraph repealed).
However, the amount reimbursed by the Minister shall not exceed the amount representing 30% of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, unless the agricultural operation is exempted from producing the average gross revenue per $100 of property assessment or the minimum gross revenue.
As of 1 January 2006, the value per hectare of land situated in an agricultural zone and forming part of an agricultural operation, for the purpose of calculating the property taxes and compensations qualified for the reimbursement provided for in this Act, is set at $1,533. (2006) 138 G.O. 1, 174.
36.4. The amount reimbursed by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for reimbursement is equal to or less than $300, the Minister shall reimburse that amount;
(2) where the amount of property taxes and compensations qualified for reimbursement is greater than $300, the Minister shall reimburse an amount corresponding to the result obtained by adding the following amounts:
(a) $300; and
(b) 70 % of the amount of the property taxes and compensations qualified for reimbursement that exceeds $300.
(3) (subparagraph repealed).
However, the amount reimbursed by the Minister shall not exceed the amount representing 30 % of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, unless the agricultural operation is exempted from producing the average gross revenue per hectare or the minimum gross revenue.
36.4. The amount reimbursed by the Minister is determined in the following manner:
(1) where the amount of property taxes and compensations qualified for reimbursement is equal to or less than $300, the Minister shall reimburse that amount;
(2) where the amount of property taxes and compensations qualified for reimbursement is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming part of the agricultural operation is equal to or less than the amount per hectare determined by regulation, the Minister shall reimburse an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70 % of the amount of the property taxes and compensations qualified for reimbursement that exceeds $300; and
(3) where the amount of property taxes and compensations qualified for reimbursement is greater than $300 and the value per hectare of the land referred to in the previous subparagraph is greater than the amount per hectare determined by regulation, the Minister shall reimburse an amount corresponding to the result obtained by adding the following amounts:
(a) 70 % of the amount of school property taxes, municipal property taxes attributable to buildings and compensations qualified for reimbursement;
(b) 70 % of the amount obtained by multiplying the amount of municipal property taxes qualified for reimbursement that are attributable to the land by the quotient obtained by dividing the amount per hectare determined by regulation by the value per hectare of the land; and
(c) 100 % of the amount obtained by multiplying the amount of municipal property taxes qualified for reimbursement that are attributable to the land by the quotient obtained by dividing the value per hectare of the land exceeding the amount per hectare determined by regulation by the value per hectare of the land.
However, the amount reimbursed by the Minister shall not exceed the amount representing 30 % of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, unless the agricultural operation is exempted from producing the average gross revenue per hectare or the minimum gross revenue.
36.4. The amount reimbursed by the Minister is determined in the following manner:
(1) where the amount of real estate taxes and compensations qualified for reimbursement is equal to or less than $300, the Minister shall reimburse that amount;
(2) where the amount of real estate taxes and compensations qualified for reimbursement is greater than $300 and the value per hectare of the land situated in the agricultural zone and forming part of the agricultural operation is equal to or less than the amount per hectare determined by regulation, the Minister shall reimburse an amount corresponding to the result obtained by adding the following amounts:
(a) $300;
(b) 70 % of the amount of the real estate taxes and compensations qualified for reimbursement that exceeds $300; and
(3) where the amount of real estate taxes and compensations qualified for reimbursement is greater than $300 and the value per hectare of the land referred to in the previous subparagraph is greater than the amount per hectare determined by regulation, the Minister shall reimburse an amount corresponding to the result obtained by adding the following amounts:
(a) 70 % of the amount of school real estate taxes, municipal real estate taxes attributable to buildings and compensations qualified for reimbursement;
(b) 70 % of the amount obtained by multiplying the amount of municipal real estate taxes qualified for reimbursement that are attributable to the land by the quotient obtained by dividing the amount per hectare determined by regulation by the value per hectare of the land; and
(c) 100 % of the amount obtained by multiplying the amount of municipal real estate taxes qualified for reimbursement that are attributable to the land by the quotient obtained by dividing the value per hectare of the land exceeding the amount per hectare determined by regulation by the value per hectare of the land.
However, the amount reimbursed by the Minister shall not exceed the amount representing 30 % of the gross revenue produced in the agricultural zone by the agricultural operation during the calendar year that ended before the beginning of the fiscal year for which an application for reimbursement is made, unless the agricultural operation is exempted from producing the average gross revenue per hectare or the minimum gross revenue.
36.4. That part of the amount of real estate taxes and compensations qualified for reimbursement which shall be reimbursed by the Minister is equal to the aggregate of
(1) 70 % of the amount of school real estate taxes;
(2) 100 % of the amount obtained by multiplying the total value of the immovables situated in the agricultural zone and forming part of the agricultural operation by the percentage by which the taxation rate exceeds 2 %;
(3) 70 % of the amount obtained by multiplying by 2 %, or by the taxation rate if less than 2 %, the total value of the immovables mentioned in subparagraph 2, up to $475 per hectare in the case of land;
(4) 100 % of the amount obtained by multiplying by 2 %, or by the taxation rate if less than 2 %, the part of the value of the land described in subparagraph 2 which exceeds the $475 per hectare limit;
(5) 70 % of the amount of compensations.
For the purposes of subparagraphs 2 to 4 of the first paragraph, the taxation rate is the percentage of the total value of the immovables mentioned in subparagraph 2 represented by the sum of the municipal real estate taxes qualified for reimbursement.
