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I-3 - Taxation Act
Section 1029.8.61.96.13
Disposition versions
1029.8.61.96.13. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, an amount equal to the aggregate of all amounts each of which is, in respect of each person who has reached 70 years of age before the end of the year or, if the person died in the year, the person had reached that age at the time of the death and who, throughout that person’s minimum cohabitation period with the individual for the year, is an eligible senior relative of the individual, an amount of $1,250.
1029.8.61.96.13. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, an amount equal to the aggregate of all amounts each of which is, in respect of each person who, throughout that person’s minimum cohabitation period with the individual for the year, is an eligible senior relative of the individual for the year, an amount of $1,250.
