S-4.1.1 - Educational Childcare Act

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88.1.0.1. (Repealed).
2017, c. 1, s. 443; 2020, c. 52020, c. 5, s. 6.
88.1.0.1. For the purposes of the definition of individual’s income in section 88.1, where an individual was not, for the purposes of the Taxation Act (chapter I-3), resident in Canada throughout the year preceding the particular year to which that definition refers, the individual’s income for the preceding year is deemed to be equal to the income that would be determined in respect of the individual for the preceding 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 preceding year.
2017, c. 1, s. 443.