I-3 - Taxation Act

Section 1029.8.64 Disposition versions

2006-03-01

1029.8.64. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.63 for a taxation year in respect of the adoption of a person by the individual unless the individual files with the Minister, together with the fiscal return he is required to file under section 1000 for the year, or that he would be required to so file if tax were payable by the individual for the year under this Part, a copy of the qualifying certificate or qualifying judgment or, where the qualifying judgment has not been communicated to the individual, a writing from the Ministère de la Justice confirming the qualifying judgment, as the case may be, in respect of the adoption of the person by the individual.

1995, c. 1, s. 162; 1995, c. 63, s. 206.