F-2.1 - Act respecting municipal taxation

Section 210.3 Disposition versions

2017-02-08

210.3. For the purposes of the definition of “family income” in the first paragraph of section 210.1, the following rules apply:

(1)  the income for a year of a person who was not resident in Canada throughout the year is deemed to be equal to the income that would be determined in respect of the person for the year under Part I of the Taxation Act (chapter I-3) if the person had been resident in Québec and in Canada throughout the year or, if the person died in the year, throughout the period of the year preceding the time of death; and

(2)  if a person becomes a bankrupt in a year, section 779 of the Taxation Act does not apply for the purpose of determining the person’s income for the year.

2017, c. 1, s. 44.