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

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37.5. (Repealed).
1996, c. 32, s. 106; 1997, c. 85, s. 380.
37.5. For the purposes of section 37.4, where an individual is not resident in Québec on 31 December of a year, for the purposes of the Taxation Act (chapter I-3), a reference to an amount deducted by the individual for that year means an amount that, had the individual been resident in Québec on 31 December of that year, could have been deducted by the individual for that year.
1996, c. 32, s. 106.