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

Section 37.2.2
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37.2.2. For the purposes of the definition of “family income” in section 37.1, where an individual was not, for the purposes of the Taxation Act (chapter I-3), resident in Canada throughout a year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under Part I of that Act if the individual had, for the purposes of that Act, been resident in Québec and in Canada throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death.
1997, c. 85, s. 377; 1999, c. 83, s. 287; 2003, c. 9, s. 444.
37.2.2. For the purposes of the definition of “family income” in section 37.1, where an individual was, for the purposes of the Taxation Act (chapter I-3), resident in Québec for only part of a year, the income of the individual for the year is the income that would be computed in respect of the individual for the year under the rules in Title II of Book V.2.1 of Part I of that Act if the individual had, for the purposes of that Act, been resident in Québec throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death.
However, the first paragraph does not apply to an individual who, for the purposes of that Act, was resident in Canada throughout the year and in Québec on 31 December of that year.
1997, c. 85, s. 377; 1999, c. 83, s. 287.
37.2.2. For the purposes of the definition of “family income” in section 37.1, where an individual was resident in Québec for only part of a year, the income determined in respect of the individual for the year under Part I of the Taxation Act (chapter I-3) is equal to the income that would be determined in respect of the individual for the year under that Part but for Book V.2.1 of that Part and if the individual had, for the purposes of that Act, been resident in Québec throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death.
However, the first paragraph does not apply to an individual who, for the purposes of that Act, was resident in Canada throughout the year and in Québec on 31 December of that year.
1997, c. 85, s. 377.
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