I-3 - Taxation Act

Section 1029.8.120 Disposition versions

2006-03-01

1029.8.120. An eligible individual resident in Québec at the end of 31 December of a taxation year who encloses the certificate issued to the eligible individual for the year by the Minister of Education, Recreation and Sports with the fiscal return the eligible individual is required to file under section 1000 for the year, or would be required to so file if tax were payable by the eligible individual for that year under this Part, is deemed to have paid to the Minister, on the eligible individual’s balance-due day for the year, on account of the eligible individual’s tax payable for that taxation year under this Part, an amount equal to the aggregate of

(a)  the amount obtained by multiplying $4,000 by the proportion that the number of days in the year that is specified in the certificate, for which the eligible individual is recognized as having achieved the “Excellence” performance level in respect of an individual sport in which the eligible individual participated in the year, is of the number of days in the taxation year;

(b)  the amount obtained by multiplying $4,000 by the proportion that the number of days in the year that is specified in the certificate, for which the eligible individual is recognized as having achieved the “Élite” performance level in respect of an individual sport in which the eligible individual participated in the year, is of the number of days in the taxation year;

(c)  the amount obtained by multiplying $2,000 by the proportion that the number of days in the year that is specified in the certificate, for which the eligible individual is recognized as having achieved the “Relève” performance level in respect of an individual sport in which the eligible individual participated in the year, is of the number of days in the taxation year;

(d)  the amount obtained by multiplying $2,000 by the proportion that the number of days in the year that is specified in the certificate, for which the eligible individual is recognized as having achieved the “Excellence” performance level in respect of a team sport in which the eligible individual participated in the year, is of the number of days in the taxation year;

(e)   the amount obtained by multiplying $2,000 by the proportion that the number of days in the year that is specified in the certificate, for which the eligible individual is recognized as having achieved the “Élite” performance level in respect of a team sport in which the eligible individual participated in the year, is of the number of days in the taxation year; and

(f)   the amount obtained by multiplying $1,000 by the proportion that the number of days in the year that is specified in the certificate, for which the eligible individual is recognized as having achieved the “Relève” performance level in respect of a team sport in which the eligible individual participated in the year, is of the number of days in the taxation year.

Where, in respect of a particular day of a taxation year, an amount is deemed, because of any of subparagraphs a to f of the first paragraph, to have been paid to the Minister by an eligible individual for the year, no amount may be deemed to have been paid to the Minister by that eligible individual, for the year, in respect of that particular day because of any other of those subparagraphs.

For the purposes of the first paragraph, an eligible individual who was resident in Québec immediately before the eligible individual’s death is deemed to be resident in Québec at the end of 31 December of the year in which the eligible individual died, and no amount shall be deemed to have been paid under the first paragraph to the Minister by the eligible individual in respect of a day that is after the day of death.

2001, c. 51, s. 199; 2003, c. 19, s. 251; 2005, c. 28, s. 196.