I-3 - Taxation Act

Section 1029.8.109.4 Disposition versions

2021-06-02

1029.8.109.4. (Repealed).

2011, c. 1, s. 86; 2021, c. 14, s. 155.

2011-02-17

1029.8.109.4. If, in a particular month, an adult is the spouse of another adult, only one of them may benefit, for the particular month, from an amount deemed under section 1029.8.109.3 to be an overpayment of tax payable for a taxation year.

The amount that, for a particular month, is deemed under section 1029.8.109.3 to be an overpayment of an adult’s tax payable for the taxation year that includes the particular month is included in the computation of the social assistance benefit or social solidarity allowance paid by the Minister of Employment and Social Solidarity to the adult for that month under the Individual and Family Assistance Act (chapter A-13.1.1).

The amount that, for any of the months of January, February and March 2010, has been included in the computation of the social assistance benefit or social solidarity allowance paid by the Minister of Employment and Social Solidarity to an adult for that month to account for the advance Québec sales tax credit, in accordance with section 66 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1), is deemed to have been included in that computation in accordance with the second paragraph and not to account for the advance sales tax credit.

If the second paragraph applies to any of the first six months of the taxation year 2011, the amount that, in accordance with that paragraph, is included in the computation of the social assistance benefit or social solidarity allowance paid by the Minister of Employment and Social Solidarity to an adult for that month accounts for an advance payment of an amount deemed under section 1029.8.116.16 to be an overpayment of the adult’s tax payable for the year.

However, the following presumptions must be taken into consideration for the purposes of the fourth paragraph if the social assistance benefit or social solidarity allowance is paid for a family composed of two adults:

(a)  the Minister of Employment and Social Solidarity is deemed to pay an amount equal to 50% of the benefit or allowance to each of those adults for the particular month; and

(b)  the amount that, in accordance with the second paragraph, is included in the computation of the benefit or allowance paid to each of those adults is deemed to be equal to 50% of the amount that, for the particular month, is deemed, under section 1029.8.109.3, to be an overpayment of the tax payable by either of those adults for the taxation year 2011.

2011, c. 1, s. 86.