Taxation - General Information
School taxes are calculated using the Standardized Assessment (municipal evaluation multiplied by the standardized factor) of properties as required by section 310 of the Education Act. Municipal evaluations are obtained from the municipal rolls and appear on your municipal tax bills.
Section 310: The tax base of the school board is the standardized assessment of taxable immovables.
Section 315: School taxes are payable 31 days from the sending of the tax bill. However, if the school tax is equal to or greater than $300.00, the amount is payable in two equal payments. The second payment is payable 121 days after the sending of the tax bill. If the first payment is not received by the due date, the balance becomes due immediately and incurs interest. If arrears are included on the bill, they will be due on the first payment.
Section 317: No school board may waive the payment of school taxes or interest.
Section 325 and following: Recovery of school taxes.
The file numbers and reference numbers are related to the property, not the owner.
If you are a new owner and we have not been informed of the change of ownership, the bill may be in the name of the former owner. This does not dismiss your obligation to pay the school taxes for the property.
If you are the owner, but have a different postal address from the last school tax bill emission, it is your responsibility to inform School Board's Tax Department as soon as possible to ensure that your file is up-to-date.
If you are the owner but have not received your school tax bill in September, it is your responsibility to communicate with the Tax Department as soon as possible.
Any delay in payment due to the owner not having informed the Tax Department of a change will incur interest fees if the bill has not been paid according to the established calendar.
Change of Ownership
The new owner must pay this bill before the due date even if it is addressed to the previous owner in order to avoid paying interest charges. If you are not the owner of the immoveable for which this bill has been issued, please forward this bill to the new owner or return it to us.
English School Board Taxpayers are:
a) Parents with a child attending a school from an English school board (Section 304); or
b) A taxpayer who chooses to pay their taxes to an English school board (Section 305 and 306).
However, where the children are admitted to both French and English school boards, taxes are paid to both school boards on a portion of the assessment corresponding to the ratio between the number of students admitted to that school board and the number of students admitted to a school board. (Section 304) For example, if the taxpayer has a child in an English school and another in a French school, he/she will be billed 50% of the assessment by each school board.
Payment of School Taxes
Business hours: Monday to Friday, from 8 a.m. to noon and 1 p.m. to 4 p.m.
Gross Taxation Rate: $0.35 per $100 of real evaluation
Net Taxation Rate: $0.30932 per $100 of real evaluation
Interest Rate: 14.5%
The tax base period is held from July 1 to June 30 inclusively.
Methods of Payment
1. Through most financial institutions; or
2. Cheque/money order mailed to the address on cashier's stub; or
3. In person at the board office at 2046, ch. Saint-Louis, Québec (Sainte-Foy/Sillery); or
4. Through the Internet by using the 20-digit reference number that starts with 0058 3000...
NO PAYMENT BY CREDIT CARD OR DEBIT CARD (INTERAC) WILL BE ACCEPTED.
It is important that in the event a property owner does not receive his/her school taxation bill(s), he/she must contact the taxation office to ensure the accuracy of their mailing address.
For Additional Information
To find out more about your tax bill, you may contact us at:
- e-mail: Lise.Lefrancois@cqsb.qc.ca
- telephone: (418) 688-8730, extension 3040
- fax: (418) 688-8281
The masculine generic refers to both the masculine and feminine genders and is used for conciseness purposes only.
© All rights reserved to the Central Québec School Board