Relative to municipal taxes, two articles of the Act Respecting Municipal Taxation chapter F-2.1
have a particular impact on campgrounds and seasonal campers.
- Article 40 stipulates application relative to trailers that have become an immovable. This is why more campground operators now resist allowing the construction by seasonal campers of any installation having a permanent character on their rented site. The tendency is rather towards light movable structures (patios, walks, etc.).
- Article 231 allows the municipality to impose upon the owner or the occupant of a trailer situated in its territory a permit for each period of 30 days that it remains there. Plus, the owner of the trailer may be subjected to pay a compensation for the municipal services of which he benefits.
Before deciding on a campground on which to camp, the seasonal camper will be well advised to inquire with the owner of the campground on the rules relative to municipal taxation and on the application of taxes by the municipality.