We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close
Focus On
NEW In-House Counsel | Insurance | Intellectual Property | Immigration | Natural Resources | Real Estate | Tax
Story image

What is ‘movable’ and ‘immovable’ equipment under Quebec’s municipal tax act

Tuesday, June 19, 2018 @ 8:49 AM | By Simon Grenier

On Oct. 9, 2013, the Administrative Tribunal of Quebec (Immovable Property Section) rendered a decision (Société immobilière IMSO inc c. Montréal (Ville) 2013 66191 (QC TAQ))  concerning the inclusion on the property assessment role of the City of Montreal (the City) of certain equipment used in the operation of a data centre, specifically the computer servers housed in the building where the centre operates.

The facts of the case are the following. iWEB Group Inc. (iWEB) leases a building owned by Société immobilière IMSO Inc. (IMSO)...