I-3 - Taxation Act

Section 1029.8.116.9.1 Disposition versions

2019-06-19

1029.8.116.9.1. If an individual applies to the Minister of Employment and Social Solidarity for a taxation year, in prescribed form containing prescribed information, and if that Minister, after being satisfied that the conditions set out in subparagraphs b and c of the first paragraph of section 1029.8.116.5.0.2 are met in respect of any of the individual’s periods of transition to work that include an eligible month, notifies the Minister of Revenue, the latter Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the supplement”) equal to the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for a taxation year for which the application is made, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual is performing the duties of an office or employment, or is carrying on a business, alone or as a partner actively engaged in the business; and

(e)  the individual has agreed that the advance payments be made by direct deposit in a bank account held at a financial institution listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.

The terms and conditions of payment of the amount of the advance relating to the supplement to which the first paragraph refers are as follows:

(a)  for any eligible month that precedes the month in which the individual filed the application, the Minister shall pay to the individual, on or before the 15th day of the month that follows the month in which the application was filed, an amount equal to the product obtained by multiplying $200 by the number of those eligible months; and

(b)  for each of the other eligible months, the Minister shall pay to the individual an amount of $200 on or before the 15th day of the following month.

The Minister of Employment and Social Solidarity shall notify the Minister on becoming aware that the individual’s period of transition to work has ended because the individual is receiving a last resort financial assistance benefit under Title II of the Individual and Family Assistance Act (chapter A-13.1.1) or a financial assistance benefit under Chapter V of that Title II.

In addition, the individual shall notify the Minister with dispatch of any event that may affect the amount of the advance relating to the supplement.

2009, c. 15, s. 350; 2011, c. 6, s. 202; 2011, c. 34, s. 103; 2019, c. 14, s. 403.

2011-12-09

1029.8.116.9.1. If an individual applies to the Minister of Employment and Social Solidarity for a taxation year, in prescribed form containing prescribed information, and if that Minister, after being satisfied that the conditions set out in subparagraphs b and c of the first paragraph of section 1029.8.116.5.0.2 are met in respect of any of the individual’s periods of transition to work that include an eligible month, notifies the Minister of Revenue, the latter Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the supplement”) equal to the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for a taxation year for which the application is made, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual is performing the duties of an office or employment, or is carrying on a business, alone or as a partner actively engaged in the business; and

(e)  the individual has agreed that the advance payments be made by direct deposit in a bank account held at a financial institution listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.

The terms and conditions of payment of the amount of the advance relating to the supplement to which the first paragraph refers are as follows:

(a)  for any eligible month that precedes the month in which the individual filed the application, the Minister shall pay to the individual, on or before the 15th day of the month that follows the month in which the application was filed, an amount equal to the product obtained by multiplying $200 by the number of those eligible months; and

(b)  for each of the other eligible months, the Minister shall pay to the individual an amount of $200 on or before the 15th day of the following month.

The Minister of Employment and Social Solidarity shall notify the Minister on becoming aware that the individual’s period of transition to work has ended because the individual is again receiving a last resort financial assistance benefit under Title II of the Individual and Family Assistance Act (chapter A-13.1.1).

In addition, the individual shall notify the Minister with dispatch of any event that may affect the amount of the advance relating to the supplement.

2009, c. 15, s. 350; 2011, c. 6, s. 202; 2011, c. 34, s. 103.

2011-06-06

1029.8.116.9.1. If an individual applies to the Minister of Employment and Social Solidarity for a taxation year, in prescribed form containing prescribed information, and if that Minister, after being satisfied that the conditions set out in subparagraphs b and c of the first paragraph of section 1029.8.116.5.0.2 are met in respect of any of the individual’s periods of transition to work that include an eligible month, notifies the Minister of Revenue, the latter Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the supplement”) equal to the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for a taxation year for which the application is made, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual is performing the duties of an office or employment, or is carrying on a business, alone or as a partner actively engaged in the business; and

(e)  the individual has agreed that the advance payments be made by direct deposit in a bank account held at a financial institution having an establishment situated in Québec.

The terms and conditions of payment of the amount of the advance relating to the supplement to which the first paragraph refers are as follows:

(a)  for any eligible month that precedes the month in which the individual filed the application, the Minister shall pay to the individual, on or before the 15th day of the month that follows the month in which the application was filed, an amount equal to the product obtained by multiplying $200 by the number of those eligible months; and

(b)  for each of the other eligible months, the Minister shall pay to the individual an amount of $200 on or before the 15th day of the following month.

The Minister of Employment and Social Solidarity shall notify the Minister on becoming aware that the individual’s period of transition to work has ended because the individual is again receiving a last resort financial assistance benefit under Title II of the Individual and Family Assistance Act (chapter A-13.1.1).

In addition, the individual shall notify the Minister with dispatch of any event that may affect the amount of the advance relating to the supplement.

2009, c. 15, s. 350; 2011, c. 6, s. 202.

2009-06-04

1029.8.116.9.1. If an individual applies to the Minister of Employment and Social Solidarity for a taxation year, in the form prescribed by that Minister and containing prescribed information, and if that Minister, after being satisfied that the conditions set out in subparagraphs b and c of the first paragraph of section 1029.8.116.5.0.2 are met in respect of any of the individual’s periods of transition to work that include an eligible month, notifies the Minister of Revenue, the latter Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this section referred to as the “amount of the advance relating to the supplement”) equal to the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for a taxation year for which the application is made, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual is performing the duties of an office or employment, or is carrying on a business, alone or as a partner actively engaged in the business; and

(e)  the individual has agreed that the advance payments be made by direct deposit in a bank account held at a financial institution situated in Québec.

The terms and conditions of payment of the amount of the advance relating to the supplement to which the first paragraph refers are as follows:

(a)  for any eligible month that precedes the month in which the individual filed the application, the Minister shall pay to the individual, on or before the 15th day of the month that follows the month in which the application was filed, an amount equal to the product obtained by multiplying $200 by the number of those eligible months; and

(b)  for each of the other eligible months, the Minister shall pay to the individual an amount of $200 on or before the 15th day of the following month.

The Minister of Employment and Social Solidarity shall notify the Minister on becoming aware that the individual’s period of transition to work has ended because the individual is again receiving a last resort financial assistance benefit under Title II of the Individual and Family Assistance Act (chapter A-13.1.1).

In addition, the individual shall notify the Minister with dispatch of any event that may affect the amount of the advance relating to the supplement and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

2009, c. 15, s. 350.