I-3 - Taxation Act

Section 1029.8.116.5.0.1 Disposition versions

2023-09-26

1029.8.116.5.0.1. An individual who, for a taxation year, is an eligible individual to whom the second paragraph applies and is resident in Québec at the end of 31 December of the year is deemed, subject to the fourth paragraph, to have paid to the Minister, on the individual’s balance-due day for the year, on account of the individual’s tax payable for the year, provided that the individual and, if applicable, the individual’s eligible spouse for the year file a fiscal return under section 1000 for the year, the amount determined by the formula

(A × B) - (10% × C).

This paragraph applies, for the year, to an eligible individual if

(a)  the eligible individual receives in the year, or has received in any of the five preceding years, because of the individual’s physical or mental condition, a social solidarity allowance under Chapter II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) or a basic income under Chapter VI of Title II of that Act, other than a special benefit paid under section 48 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1);

(b)  the eligible individual’s eligible spouse for the year receives in the year, or has received in any of the five preceding years, because of the spouse’s physical or mental condition, an allowance or income referred to in subparagraph a; or

(c)  the eligible individual or the eligible individual’s eligible spouse for the year is a person in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for the year.

In the formula in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant for the year, 25%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant for the year, 20%, and

iii.  in any other case,

(1)  11% for the taxation year 2016 or 2017,

(2)  11.4% for the taxation year 2018,

(3)  12.5% for the taxation year 2019,

(4)  12.8% for the taxation year 2020,

(5)  13.2% for the taxation year 2021, or

(6)  13.6% for a taxation year subsequent to the year 2021;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the eligible individual’s work income for the year exceeds $1,200, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the aggregate of the eligible individual’s work income for the year and the work income for the year of the eligible individual’s eligible spouse for the year exceeds $1,200; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9 or 1029.8.116.9.0.1, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2009, c. 15, s. 344; 2017, c. 1, s. 315; 2019, c. 14, s. 397; 2021, c. 14, s. 157; 2023, c. 19, s. 114.

2021-06-02

1029.8.116.5.0.1. An individual who, for a taxation year, is an eligible individual to whom the second paragraph applies and is resident in Québec at the end of 31 December of the year is deemed, subject to the fourth paragraph, to have paid to the Minister, on the individual’s balance-due day for the year, on account of the individual’s tax payable for the year, provided that the individual and, if applicable, the individual’s eligible spouse for the year file a fiscal return under section 1000 for the year, the amount determined by the formula

(A × B) - (10% × C).

This paragraph applies, for the year, to an eligible individual if

(a)  the eligible individual receives in the year, or has received in any of the five preceding years, because of the individual’s physical or mental condition, a social solidarity allowance under Chapter II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), other than a special benefit paid under section 48 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1);

(b)  the eligible individual’s eligible spouse for the year receives in the year, or has received in any of the five preceding years, because of the spouse’s physical or mental condition, an allowance referred to in subparagraph  a; or

(c)  the eligible individual or the eligible individual’s eligible spouse for the year is a person in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for the year.

In the formula in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant for the year, 25%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant for the year, 20%, and

iii.  in any other case,

(1)  11% for the taxation year 2016 or 2017,

(2)  11.4% for the taxation year 2018,

(3)  12.5% for the taxation year 2019,

(4)  12.8% for the taxation year 2020,

(5)  13.2% for the taxation year 2021, or

(6)  13.6% for a taxation year subsequent to the year 2021;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the eligible individual’s work income for the year exceeds $1,200, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the aggregate of the eligible individual’s work income for the year and the work income for the year of the eligible individual’s eligible spouse for the year exceeds $1,200; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9 or 1029.8.116.9.0.1, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2009, c. 15, s. 344; 2017, c. 1, s. 315; 2019, c. 14, s. 397; 2021, c. 14, s. 157.

2019-06-19

1029.8.116.5.0.1. An individual who, for a taxation year, is an eligible individual to whom the second paragraph applies and is resident in Québec at the end of 31 December of the year is deemed, subject to the fourth paragraph, to have paid to the Minister, on the individual’s balance-due day for the year, on account of the individual’s tax payable for the year, provided that the individual and, if applicable, the individual’s eligible spouse for the year file a fiscal return under section 1000 for the year, the amount determined by the formula

(A × B) - (10% × C).

This paragraph applies, for the year, to an eligible individual if

(a)  the eligible individual receives in the year, or has received in any of the five preceding years, because of the individual’s physical or mental condition, a social solidarity allowance under Chapter II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), other than a special benefit paid under section 48 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1), or a severely limited capacity for employment allowance under Chapter I of Title I of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), as that Act read before being replaced, other than a special benefit paid under section 50 of the Regulation respecting income support made by Order in Council 1011-99 (1999, G.O. 2, 2881), as it read before being replaced;

(b)  the eligible individual’s eligible spouse for the year receives in the year, or has received in any of the five preceding years, because of the spouse’s physical or mental condition, an allowance referred to in subparagraph  a; or

(c)  the eligible individual or the eligible individual’s eligible spouse for the year is a person in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for the year.

In the formula in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant for the year, 25%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant for the year, 20%, and

iii.  in any other case,

(1)  11% for the taxation year 2016 or 2017,

(2)  11.4% for the taxation year 2018,

(3)  12.5% for the taxation year 2019,

(4)  12.8% for the taxation year 2020,

(5)  13.2% for the taxation year 2021, or

(6)  13.6% for a taxation year subsequent to the year 2021;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the eligible individual’s work income for the year exceeds $1,200, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the aggregate of the eligible individual’s work income for the year and the work income for the year of the eligible individual’s eligible spouse for the year exceeds $1,200; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9 or 1029.8.116.9.0.1, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2009, c. 15, s. 344; 2017, c. 1, s. 315; 2019, c. 14, s. 397.

2017-02-08

1029.8.116.5.0.1. An individual who, for a taxation year, is an eligible individual to whom the second paragraph applies and is resident in Québec at the end of 31 December of the year is deemed, subject to the fourth paragraph, to have paid to the Minister, on the individual’s balance-due day for the year, on account of the individual’s tax payable for the year, provided that the individual makes an application to that effect, in the prescribed form containing prescribed information, in the fiscal return the individual is required to file for the year under section 1000, or would be required to so file if tax were payable for the year by the individual, the amount determined by the formula

(A × B) - (10% × C).

This paragraph applies, for the year, to an eligible individual if

(a)  the eligible individual receives in the year, or has received in any of the five preceding years, because of the individual’s physical or mental condition, a social solidarity allowance under Chapter II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), other than a special benefit paid under section 48 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1), or a severely limited capacity for employment allowance under Chapter I of Title I of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), as that Act read before being replaced, other than a special benefit paid under section 50 of the Regulation respecting income support made by Order in Council 1011-99 (1999, G.O. 2, 2881), as it read before being replaced;

(b)  the eligible individual’s eligible spouse for the year receives in the year, or has received in any of the five preceding years, because of the spouse’s physical or mental condition, an allowance referred to in subparagraph  a; or

(c)  the eligible individual or the eligible individual’s eligible spouse for the year is a person in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for the year.

In the formula in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant whom the eligible individual designates for the year in the prescribed form, 25%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant whom the eligible individual designates for the year in the prescribed form, 20%, and

iii.  in any other case, 11%;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the eligible individual’s work income for the year exceeds $1,200, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the aggregate of the eligible individual’s work income for the year and the work income for the year of the eligible individual’s eligible spouse for the year exceeds $1,200; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9 or 1029.8.116.9.0.1, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2009, c. 15, s. 344; 2017, c. 1, s. 315.

2010-04-13

1029.8.116.5.0.1. An individual who, for a taxation year, is an eligible individual to whom the second paragraph applies and is resident in Québec at the end of 31 December of the year is deemed, subject to the fourth paragraph, to have paid to the Minister, on the individual’s balance-due day for the year, on account of the individual’s tax payable for the year, provided that the individual makes an application to that effect, in the prescribed form containing prescribed information, in the fiscal return the individual is required to file for the year under section 1000, or would be required to so file if tax were payable for the year by the individual, the amount determined by the formula

(A × B) - (10% × C).

This paragraph applies, for the year, to an eligible individual if

(a)  the eligible individual receives in the year, or has received in any of the five preceding years, because of the individual’s physical or mental condition, a social solidarity allowance under Chapter II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), other than a special benefit paid under section 48 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1), or a severely limited capacity for employment allowance under Chapter I of Title I of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), as that Act read before being replaced, other than a special benefit paid under section 50 of the Regulation respecting income support made by Order in Council 1011-99 (1999, G.O. 2, 2881), as it read before being replaced;

(b)  the eligible individual’s eligible spouse for the year receives in the year, or has received in any of the five preceding years, because of the spouse’s physical or mental condition, an allowance referred to in subparagraph  a; or

(c)  the eligible individual or the eligible individual’s eligible spouse for the year is a person in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for the year.

In the formula in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant whom the eligible individual designates for the year in the prescribed form, 25%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant whom the eligible individual designates for the year in the prescribed form, 20%, and

iii.  in any other case, 9%;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the eligible individual’s work income for the year exceeds $1,200, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the aggregate of the eligible individual’s work income for the year and the work income for the year of the eligible individual’s eligible spouse for the year exceeds $1,200; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2009, c. 15, s. 344.

2009-06-04

1029.8.116.5.0.1. An individual who, for a taxation year, is an eligible individual to whom the second paragraph applies and is resident in Québec at the end of 31 December of the year is deemed, subject to the fourth paragraph, to have paid to the Minister, on the individual’s balance-due day for the year, on account of the individual’s tax payable for the year, provided that the individual makes an application to that effect, in the prescribed form containing prescribed information, in the fiscal return the individual is required to file for the year under section 1000, or would be required to so file if tax were payable for the year by the individual, the amount determined by the formula

(A × B) - (10% × C).

This paragraph applies, for the year, to an eligible individual if

(a)  the eligible individual receives in the year, or has received in any of the five preceding years, because of the individual’s physical or mental condition, a social solidarity allowance under Chapter II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), other than a special benefit paid under section 48 of the Individual and Family Assistance Regulation made by Order in Council 1073-2006 (2006, G.O. 2, 3877), as amended, or a severely limited capacity for employment allowance under Chapter I of Title I of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), as that Act read before being replaced, other than a special benefit paid under section 50 of the Regulation respecting income support made by Order in Council 1011-99 (1999, G.O. 2, 2881), as it read before being replaced;

(b)  the eligible individual’s eligible spouse for the year receives in the year, or has received in any of the five preceding years, because of the spouse’s physical or mental condition, an allowance referred to in subparagraph  a; or

(c)  the eligible individual or the eligible individual’s eligible spouse for the year is a person in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for the year.

In the formula in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant whom the eligible individual designates for the year in the prescribed form, 25%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant whom the eligible individual designates for the year in the prescribed form, 20%, and

iii.  in any other case, 9%;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the eligible individual’s work income for the year exceeds $1,200, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the reduction threshold for the adjusted work premium, that is applicable for the year in respect of the eligible individual, and the aggregate of the eligible individual’s work income for the year and the work income for the year of the eligible individual’s eligible spouse for the year exceeds $1,200; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the reduction threshold for the adjusted work premium, that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2009, c. 15, s. 344.