R-5 - Act respecting the Régie de l’assurance maladie du Québec

Section 34.1.5 Disposition versions

2022-06-08

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada only during part of the year, only the amounts referred to in section 34.1.4 that are included or deducted in computing the individual’s income determined under Part I of the Taxation Act (chapter I-3) for any period of the year during which the individual was resident in Canada, computed as if that period were a whole taxation year, shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of that Act, shall be taken into account;

(c)  (paragraph repealed);

(d)  the individual may deduct, in computing the individual’s total income for the year, an amount equal to the particular amount the individual deducts for the year in computing the individual’s taxable income under section 726.42 of the Taxation Act; and

(e)  an individual who, in computing the individual’s total income for a preceding year, deducted an amount under paragraph d in respect of a particular amount shall include in that computation for the year an amount equal to the amount the individual is required to include in computing the individual’s taxable income for the year under any of sections 726.43 to 726.43.2 of the Taxation Act in respect of the particular amount.

1993, c. 64, s. 222; 2005, c. 38, s. 356; 2006, c. 36, s. 279; 2010, c. 25, s. 241; 2013, c. 10, s. 213; 2017, c. 29, s. 236; 2021, c. 14, s. 213; 2022, c. 23, s. 173.

2021-06-02

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada only during part of the year, only the amounts referred to in section 34.1.4 that are included or deducted in computing the individual’s income determined under Part I of the Taxation Act (chapter I-3) for any period of the year during which the individual was resident in Canada, computed as if that period were a whole taxation year, shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of that Act, shall be taken into account;

(c)  in the case of an individual who, in the year, is a member of a partnership that operates an international financial centre, within the meaning of section 6 of the Act respecting international financial centres (chapter C-8.3), that individual is deemed to have, for the year,

i.  realized an additional income from a business equal to the second aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph;

ii.  sustained an additional loss from a business equal to the first aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph;

(d)  the individual may deduct, in computing the individual’s total income for the year, an amount equal to the particular amount the individual deducts for the year in computing the individual’s taxable income under section 726.42 of the Taxation Act; and

(e)  an individual who, in computing the individual’s total income for a preceding year, deducted an amount under paragraph d in respect of a particular amount shall include in that computation for the year an amount equal to the amount the individual is required to include in computing the individual’s taxable income for the year under any of sections 726.43 to 726.43.2 of the Taxation Act in respect of the particular amount.

1993, c. 64, s. 222; 2005, c. 38, s. 356; 2006, c. 36, s. 279; 2010, c. 25, s. 241; 2013, c. 10, s. 213; 2017, c. 29, s. 236; 2021, c. 14, s. 213.

2017-12-07

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada only during part of the year, only the amounts referred to in section 34.1.4 that are included or deducted in computing the individual’s income determined under Part I of the Taxation Act (chapter I-3) for any period of the year during which the individual was resident in Canada, computed as if that period were a whole taxation year, shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of that Act, shall be taken into account;

(c)  in the case of an individual who, in the year, is a member of a partnership that operates an international financial centre, within the meaning of section 6 of the Act respecting international financial centres (chapter C-8.3), that individual is deemed to have, for the year,

i.  realized an additional income from a business equal to the second aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph;

ii.  sustained an additional loss from a business equal to the first aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph;

(d)  the individual may deduct, in computing the individual’s total income for the year, an amount equal to the particular amount the individual deducts for the year in computing the individual’s taxable income under section 726.42 of the Taxation Act; and

(e)  an individual who, in computing the individual’s total income for a preceding year, deducted an amount under paragraph d in respect of a particular amount shall include in that computation for the year an amount equal to the amount the individual is required to include in computing the individual’s taxable income for the year under section 726.43 of the Taxation Act in respect of the particular amount.

1993, c. 64, s. 222; 2005, c. 38, s. 356; 2006, c. 36, s. 279; 2010, c. 25, s. 241; 2013, c. 10, s. 213; 2017, c. 29, s. 236.

2013-06-05

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada only during part of the year, only the amounts referred to in section 34.1.4 that are included or deducted in computing the individual’s income determined under Part I of the Taxation Act (chapter I-3) for any period of the year during which the individual was resident in Canada, computed as if that period were a whole taxation year, shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of that Act, shall be taken into account;

(c)  in the case of an individual who, in the year, is a member of a partnership that operates an international financial centre, within the meaning of section 6 of the Act respecting international financial centres (chapter C-8.3), that individual is deemed to have, for the year,

i.  realized an additional income from a business equal to the second aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph, and

ii.  sustained an additional loss from a business equal to the first aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph.

1993, c. 64, s. 222; 2005, c. 38, s. 356; 2006, c. 36, s. 279; 2010, c. 25, s. 241; 2013, c. 10, s. 213.

2010-10-27

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada during part of the year only and, during some other part of the year, has not held employment, within the meaning of section 1 of the Taxation Act (chapter I‐3), in Canada or has not carried on a business in Canada, only the amounts contemplated in section 34.1.4 that are included or deducted in computing the amount determined for the year in respect of the individual under subparagraph a of the second paragraph of section 23 of that Act shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of that Act, shall be taken into account;

(c)  in the case of an individual who, in the year, is a member of a partnership that operates an international financial centre, within the meaning of section 6 of the Act respecting international financial centres (chapter C‐8.3), that individual is deemed to have, for the year,

i.  realized an additional income from a business equal to the second aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph, and

ii.  sustained an additional loss from a business equal to the first aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph.

1993, c. 64, s. 222; 2005, c. 38, s. 356; 2006, c. 36, s. 279; 2010, c. 25, s. 241.

2006-12-06

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada during part of the year only and, during some other part of the year, has not held employment, within the meaning of section 1 of the Taxation Act (chapter I‐3), in Canada or has not carried on a business in Canada, only the amounts contemplated in section 34.1.4 that are included or deducted in computing the amount determined for the year in respect of the individual under subparagraph a of the second paragraph of section 23 of the said Act shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of the said Act, shall be taken into account;

(c)  in the case of an individual who, in the year, is a member of a partnership that operates an international financial centre, within the meaning of section 6 of the Act respecting international financial centres (chapter C‐8.3), that individual is deemed to have, for the year,

i.  realized an additional income from a business equal to the second aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph, and

ii.  sustained an additional loss from a business equal to the first aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph.

1993, c. 64, s. 222; 2005, c. 38, s. 356; 2006, c. 36, s. 279.

2005-12-13

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada during part of the year only and, during some other part of the year, has not held employment, within the meaning of section 1 of the Taxation Act (chapter I‐3), in Canada or has not carried on a business, within the meaning of the said section 1, in Canada, only the amounts contemplated in section 34.1.4 that are included or deducted in computing the amount determined for the year in respect of the individual under subparagraph a of the second paragraph of section 23 of the said Act shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of the said Act, shall be taken into account;

(c)  in the case of an individual who, in the year, is a member of a partnership that operates an international financial centre, within the meaning of section 6 of the Act respecting international financial centres (chapter C‐8.3), that individual is deemed to have, for the year,

i.  realized an additional income from a business equal to the second aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph, and

ii.  sustained an additional loss from a business equal to the first aggregate that is mentioned in the first paragraph of section 52 of that Act and determined in respect of the individual for the year under that paragraph.

1993, c. 64, s. 222; 2005, c. 38, s. 356.

1993-12-17

34.1.5. For the purpose of determining an individual’s total income for the year, the following rules apply:

(a)  in the case of an individual who has been resident in Canada during part of the year only and, during some other part of the year, has not held employment, within the meaning of section 1 of the Taxation Act (chapter I-3), in Canada or has not carried on a business, within the meaning of the said section 1, in Canada, only the amounts contemplated in section 34.1.4 that are included or deducted in computing the amount determined for the year in respect of the individual under subparagraph a of the second paragraph of section 23 of the said Act shall be taken into account;

(b)  in the case of an individual who has died in the year, only the amounts included or deducted in computing his income as indicated in a separate fiscal return filed for the year as a result of an election made in accordance with the second paragraph of section 429 of the Taxation Act or section 681 or 1003 of the said Act, shall be taken into account.

1993, c. 64, s. 222.