I-3 - Taxation Act

Section 1029.8.116.5.1 Disposition versions

2024-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2024, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $11,842 to $12,334; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $18,338 to $19,092.

See (2023) 155 G.O. 1, 795.

For the taxation year 2024, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $16,654 to $17,378; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $25,198 to $26,310.

See (2023) 155 G.O. 1, 795.

2023-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2023, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $11,238 to $11,842; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $17,398 to $18,338.

See (2022) 154 G.O. 1, 709.

For the taxation year 2023, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $15,714 to $16,654; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $23,816 to $25,198.

See (2022) 154 G.O. 1, 709.

2022-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2022, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $10,982 to $11,238; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $17,006 to $17,398.

See (2021) 153 G.O. 1, 688.

For the taxation year 2022, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $15,392 to $15,714; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $23,238 to $23,816.

See (2021) 153 G.O. 1, 688.

2021-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2021, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $10,864 to $10,982; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $16,812 to $17,006.

See (2020) 152 G.O. 1, 924.

For the taxation year 2021, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year stay at $15,392; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $22,954 to $23,238.

See (2020) 152 G.O. 1, 924.

2020-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2020, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $10,720 to $10,864; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $16,584 to $16,812.

See (2019) 151 G.O. 1, 772.

For the taxation year 2020, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $15,174 to $15,392; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $22,618 to $22,954.

See (2019) 151 G.O. 1, 772.

2019-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2019, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $10,574 to $10,720; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $16,356 to $16,584.

See (2018) 150 G.O. 1, 854.

For the taxation year 2019, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $13,536 to $15,174; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $19,694 to $22,618.

See (2018) 150 G.O. 1, 854.

2018-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2018, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $10,506 to $10,574; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $16,248 to $16,356.

See (2017) 149 G.O. 1, 1330.

For the taxation year 2018, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $13,428 to $13,536; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $19,532 to $19,694.

See (2017) 149 G.O. 1, 1330.

2017-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2017, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $10,464 to $10,506; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $16,190 to $16,248.

See (2016) 148 G.O. 1, 1289.

For the taxation year 2017, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $13,366 to $13,428; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $19,444 to $19,532.

See (2016) 148 G.O. 1, 1289.

2009-06-04

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out

(a)  the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5; and

(b)  the amounts of the reduction thresholds for the adjusted work premium, referred to in subparagraphs i and ii of subparagraphs b and c of the third paragraph of section 1029.8.116.5.0.1, that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, and that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.0.1.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds and of the reduction thresholds for the adjusted work premium are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194; 2009, c. 15, s. 345.

For the taxation year 2015, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $10,286 to $10,370; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $15,914 to $16,056.

See (2014) 146 G.O. 1, 1270.

For the taxation year 2015, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $13,104 to $13,232; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $19,034 to $19,242.

See (2014) 146 G.O. 1, 1270.

2007-01-01

1029.8.116.5.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the work premium reduction thresholds, referred to in subparagraphs i and ii of subparagraphs b and c of the second paragraph of section 1029.8.116.5 that are applicable for a taxation year and are determined according to the terms and conditions prescribed by regulation, that are to be used in determining the amount that an eligible individual is deemed to have paid to the Minister on account of the individual’s tax payable for the year under section 1029.8.116.5.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the work premium reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 194.

For the taxation year 2009, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $9,796 to $9,974; the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $15,044 to $15,314.

See (2008) 140 G.O. 1, 1092.

For the taxation year 2009, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $12,346 to $12,572; the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $17,606 to $18,006.

See (2008) 140 G.O. 1, 1092.