Do you pay a water service tax? Did you receive a water tax invoice as a non-residential occupant? Find out everything you need to know about water taxation methods.
The city funds water expenditures and investments by charging:
- A special water tax
- Water fees for non-residential buildings in certain areas.
A little history
In 2004, when faced with the need to invest in its water infrastructures such as drinking water production and wastewater treatment, the city began charging a special water service tax. The tax is calculated according to a building’s property value.
This tax is separate from the fees that existed before the municipal mergers. Each municipality had its own water billing method. For example, some municipalities charged occupants for water consumption, while others billed owners by volume.
Water billing was maintained over the years. However, in places where water was billed, the special water service tax was reduced, so that taxpayer contributions would be equivalent no matter what area they were in.
Harmonizing the tax structure
The city is legally required to make sure that all areas have the same way of funding water by January 1, 2022. This is known as tax structure harmonization.
For residential buildings, the water tax structure was completely harmonized in 2021. Water is no longer billed, and the special water service tax is now identical for all of the city’s residential buildings.
Tax structure will be harmonized for non-residential buildings when volume-based fees are implemented on January 1, 2022.
Are you the owner of a residential building? Only the special water service tax is charged on your annual property tax account invoice.
For non-residential buildings, the special water service tax appears on the owner’s annual property tax account statement. An additional fee per establishment may be added to your statement, depending on the area where the building is located. Some owners may receive an additional invoice over the course of the year for water consumption, if this is applicable in their area.
Are you a tenant?
- The city does not issue water tax account statements to residential tenants.
- If you are an occupant of a non-residential building in Saint-Léonard or Saint-Laurent, you will receive a water tax account invoice.
As of January 1, 2021, occupants of residential buildings in Saint-Léonard, Saint-Laurent and LaSalle are no longer being invoiced for a water tax.