C-19 - Cities and Towns Act

Section 500.2 Disposition versions

2024-12-01

500.2. The municipality is not authorized to impose a tax under section 500.1 in respect of

(1)  the State, the Crown in right of Canada or one of their mandataries;

(2)  a school service centre, a school board, a general and vocational college, an educational institution at the university level referred to in paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1) or the Conservatoire de musique et d’art dramatique du Québec;

(3)  a private educational institution operated by a non-profit body in respect of an activity that is exercised in accordance with a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(4)  an institution referred to in Schedule II to the Act respecting the governance of the health and social services system (chapter G-1.021) and a public institution within the meaning of the Act respecting health services and social services for the Inuit and Naskapi (chapter S-4.2);

(4.1)  a private institution, constituted as a non-profit legal person, in respect of the offer of local community services, residential and long-term care services or rehabilitation services within the meaning of section 4 of the Act respecting the governance of the health and social services system, in accordance with the authorization that was granted to it by Santé Québec under that Act and that meets the conditions set out in one of the following subparagraphs:

(a)  the facilities maintained by the institution do not allow more than 20 users to be lodged and the institution does not offer local community services referred to in that section 4;

(b)  the institution was constituted before 1 January 1972 and offers local community services; or

(c)  the institution was constituted before 1 January 1974 and the sums it receives, where applicable, from the Consolidated Revenue Fund do not cover more than 80% of the net amounts it would receive if it were a public institution;

(5)  a private institution referred to in paragraph 3 of section 99 of the Act respecting health services and social services for the Inuit and Naskapi in respect of an activity that is exercised in accordance with a permit issued to the institution under that Act and is inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of that Act;

(6)  a childcare centre within the meaning of the Educational Childcare Act (chapter S-4.1.1); or

(7)  any other person determined by a regulation of the Government.

A tax imposed under section 500.1 does not give entitlement to payment of an amount determined under Division V of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1).

2017, c. 13, s. 64; 2020, c. 1, s. 309; 2024, c. 2, s. 27; 2023, c. 34, s. 951.

2024-02-21

500.2. The municipality is not authorized to impose a tax under section 500.1 in respect of

(1)  the State, the Crown in right of Canada or one of their mandataries;

(2)  a school service centre, a school board, a general and vocational college, an educational institution at the university level referred to in paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1) or the Conservatoire de musique et d’art dramatique du Québec;

(3)  a private educational institution operated by a non-profit body in respect of an activity that is exercised in accordance with a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(4)  a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2);

(5)  a private institution referred to in paragraph 3 of section 99 or section 551 of the Act respecting health services and social services in respect of an activity that is exercised in accordance with a permit issued to the institution under that Act and is inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of that Act;

(6)  a childcare centre within the meaning of the Educational Childcare Act (chapter S-4.1.1); or

(7)  any other person determined by a regulation of the Government.

A tax imposed under section 500.1 does not give entitlement to payment of an amount determined under Division V of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1).

2017, c. 13, s. 64; 2020, c. 1, s. 309; 2024, c. 2, s. 27.

2020-06-15

500.2. The municipality is not authorized to impose a tax under section 500.1 in respect of

(1)  the State, the Crown in right of Canada or one of their mandataries;

(2)  a school service centre, a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;

(3)  a private educational institution operated by a non-profit body in respect of an activity that is exercised in accordance with a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(4)  a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2);

(5)  a private institution referred to in paragraph 3 of section 99 or section 551 of the Act respecting health services and social services in respect of an activity that is exercised in accordance with a permit issued to the institution under that Act and is inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of that Act;

(6)  a childcare centre within the meaning of the Educational Childcare Act (chapter S-4.1.1); or

(7)  any other person determined by a regulation of the Government.

A tax imposed under section 500.1 does not give entitlement to payment of an amount determined under Division V of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1).

2017, c. 13, s. 64; 2020, c. 1, s. 309.

2018-01-01

500.2. The municipality is not authorized to impose a tax under section 500.1 in respect of

(1)  the State, the Crown in right of Canada or one of their mandataries;

(2)  a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;

(3)  a private educational institution operated by a non-profit body in respect of an activity that is exercised in accordance with a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);

(4)  a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2);

(5)  a private institution referred to in paragraph 3 of section 99 or section 551 of the Act respecting health services and social services in respect of an activity that is exercised in accordance with a permit issued to the institution under that Act and is inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of that Act;

(6)  a childcare centre within the meaning of the Educational Childcare Act (chapter S-4.1.1); or

(7)  any other person determined by a regulation of the Government.

A tax imposed under section 500.1 does not give entitlement to payment of an amount determined under Division V of Chapter XVIII of the Act respecting municipal taxation (chapter F-2.1).

2017, c. 13, s. 64.