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

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37.20. If, for the purposes of Part I of the Taxation Act (chapter I-3), an individual is deemed to have been resident in Québec throughout a year, the individual is deemed to have been resident in Québec throughout the year for the purposes of this division, unless the individual is deemed to be resident in Québec throughout the year under paragraph a of section 8 of that Act.
2010, c. 20, s. 32.