S-4.1.1 - Educational Childcare Act

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88.1.1. (Repealed).
2015, c. 36, s. 200; 2020, c. 52020, c. 5, s. 6.
88.1.1. For the purposes of the definition of “family income” in section 88.1, 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.
2015, c. 36, s. 200.