I-13.3 - Education Act

Section 306 Disposition versions

2020-06-15

306. The school tax levied on an immovable owned by a natural person to whom sections 304 and 305 do not apply and who has elected to pay the school tax to a school service centre shall be collected exclusively by that school service centre.

An election as to the destination of school taxes shall be made by way of a notice transmitted before 1 April to the school service centre in whose favour the election is made; that school service centre must, without delay and in writing, inform any other school service centre which has jurisdiction over the territory where the immovable is situated.

Such an election remains in force until the person revokes it in the manner provided in the second paragraph, until he applies for admission of one of his children to the educational services of another school service centre having jurisdiction over the territory where the immovable is situated or until his name is entered on the list of electors of the English-language school service centre having jurisdiction over the territory where the immovable is situated.

An owner referred to in the first paragraph who has not made an election in accordance with the second paragraph is presumed to have elected to pay the school tax to the French-language school service centre in the territory where the owner’s immovable is situated.

1988, c. 84, s. 306; 1997, c. 47, s. 25; 2019, c. 5, s. 7; 2020, c. 1, s. 127.

2019-07-01

306. The school tax levied on an immovable owned by a natural person to whom sections 304 and 305 do not apply and who has elected to pay the school tax to a school board shall be collected exclusively by that school board.

An election as to the destination of school taxes shall be made by way of a notice transmitted before 1 April to the school board in whose favour the election is made; that school board must, without delay and in writing, inform any other school board which has jurisdiction over the territory where the immovable is situated.

Such an election remains in force until the person revokes it in the manner provided in the second paragraph, until he applies for admission of one of his children to the educational services of another school board having jurisdiction over the territory where the immovable is situated or until his name is entered on the list of electors of another school board.

1988, c. 84, s. 306; 1997, c. 47, s. 25; 2019, c. 5, s. 7.

1997-08-13

306. An immovable owned by a natural person to whom sections 304 and 305 do not apply, and who has elected to pay the tax to a school board is taxable exclusively by that school board.

An election as to the levy of school taxes shall be made by way of a notice transmitted before 1 April to the school board in whose favour the election is made; that school board must, without delay and in writing, inform any other school board which has jurisdiction over the territory where the immovable is situated.

Such an election remains in force until the person revokes it in the manner provided in the second paragraph, until he applies for admission of one of his children to the educational services of another school board having jurisdiction over the territory where the immovable is situated or until his name is entered on the list of electors of another school board.

1988, c. 84, s. 306; 1997, c. 47, s. 25.

1989-07-01

306. An immovable owned by a natural person to whom sections 304 and 305 do not apply and whose name is entered on the latest list of electors of a school board having jurisdiction over the territory where the immovable is situated is taxable exclusively by that school board.

1988, c. 84, s. 306.