I-3 - Taxation Act

Section 1029.8.61.23 Disposition versions

2006-03-01

1029.8.61.23. The document to which the first paragraph of section 1029.8.61.18 refers is

(a)  where the individual is resident in Québec on 31 December of the base year and in Canada throughout that year, the fiscal return the individual is required to file under section 1000 for that year;

(b)  where the individual is not resident in Québec on 31 December of the base year but is resident in Canada throughout that year, the fiscal return the individual is required to file under Part I of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) for that year or a statement of income for that year; and

(c)  in any other case, a statement of income for the base year.

2005, c. 1, s. 257.