Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.107
Disposition versions

Full text
1029.8.107. (Repealed).
1997, c. 85, s. 272; 2002, c. 40, s. 217; 2007, c. 12, s. 210; 2010, c. 31, s. 175; 2021, c. 14, s. 155.
1029.8.107. An eligible individual shall not be deemed to have paid to the Minister an amount under section 1029.8.105 for a taxation year during a month specified for that year if the eligible individual or the eligible individual’s eligible spouse for the year, where applicable, is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).
1997, c. 85, s. 272; 2002, c. 40, s. 217; 2007, c. 12, s. 210; 2010, c. 31, s. 175.
1029.8.107. An eligible individual shall not be deemed to have paid to the Minister an amount under section 1029.8.105 for a taxation year during a month specified for that year if the eligible individual or the eligible individual’s eligible spouse for the year, where applicable, is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 85, s. 272; 2002, c. 40, s. 217; 2007, c. 12, s. 210.
1029.8.107. An eligible individual shall not be deemed to have paid to the Minister an amount under section 1029.8.105 for a taxation year during a month specified for that year if the eligible individual or the eligible individual’s eligible spouse for the year, where applicable, is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 85, s. 272; 2002, c. 40, s. 217.
© Gouvernement du Québec