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I-3 - Taxation Act
Section 1029.8.61.6
Disposition versions
1029.8.61.6. If, on or before 1 December of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information, the Minister may pay, as an advance payment, on such terms and conditions as the Minister determines, an amount in respect of the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister under the first paragraph of section 1029.8.61.5, on account of the individual’s tax payable for the year, in respect of an eligible expense made by the individual in the year for eligible services if
(a) the individual is resident in Québec at the time the application is made;
(b) the individual has reached 70 years of age at the time the eligible services are rendered or to be rendered in respect of the individual; and
(c) 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.
If an application for advance payments referred to in the first paragraph is made in respect of an eligible expense that includes a portion of an amount paid as rent, the prescribed form used for the application must be accompanied by the documents described in subparagraphs i to iii of subparagraph a of the fifth paragraph of section 1029.8.61.5.
The individual who receives advance payments on a regular basis shall notify the Minister, with dispatch, of any change in the individual’s situation that may affect the advance payments to which the individual is entitled.
If, at the time the application for advance payments referred to in the first paragraph is made, an individual has a spouse who satisfies the conditions set out in subparagraphs a and b of that paragraph, only one of them may make the application.
1029.8.61.6. If, on or before 1 December of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information, the Minister may pay, as an advance payment, on such terms and conditions as the Minister determines, an amount in respect of the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister under the first paragraph of section 1029.8.61.5, on account of the individual’s tax payable for the year, in respect of an eligible expense made by the individual in the year for eligible services if
(a) the individual is resident in Québec at the time the application is made;
(b) the individual has reached 70 years of age at the time the eligible services are rendered or to be rendered in respect of the individual; and
(c) 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.
If an application for advance payments referred to in the first paragraph is made in respect of an eligible expense that includes a portion of an amount paid as rent, the prescribed form used for the application must be accompanied by the documents described in subparagraphs i to iii of subparagraph a of the fourth paragraph of section 1029.8.61.5.
The individual who receives advance payments on a regular basis shall notify the Minister, with dispatch, of any change in the individual’s situation that may affect the advance payments to which the individual is entitled.
If, at the time the application for advance payments referred to in the first paragraph is made, an individual has a spouse who satisfies the conditions set out in subparagraphs a and b of that paragraph, only one of them may make the application.
1029.8.61.6. If, on or before 1 December of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information, the Minister may pay, as an advance payment, on such terms and conditions as the Minister determines, an amount in respect of the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister under the first paragraph of section 1029.8.61.5, on account of the individual’s tax payable for the year, in respect of an eligible expense made by the individual in the year for eligible services if
(a) the individual is resident in Québec at the time the application is made;
(b) the individual has reached 70 years of age at the time the eligible services are rendered or to be rendered in respect of the individual; and
(c) 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.
If an application for advance payments referred to in the first paragraph is made in respect of an eligible expense that includes a portion of an amount paid as rent, the prescribed form used for the application must be accompanied by the documents described in subparagraphs i to iii of subparagraph a of the fourth paragraph of section 1029.8.61.5.
The individual who receives advance payments on a regular basis shall notify the Minister, with dispatch, of any change in the individual’s situation that may affect the advance payments to which the individual is entitled.
If, at the time the application for advance payments referred to in the first paragraph is made, an individual has a spouse who satisfies the conditions set out in subparagraphs a and b of that paragraph, only one of them may make the application.
1029.8.61.6. If, on or before 1 December of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information, the Minister may pay, as an advance payment, on such terms and conditions as the Minister determines, an amount in respect of the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister under the first paragraph of section 1029.8.61.5, on account of the individual’s tax payable for the year, in respect of an eligible expense made by the individual in the year for eligible services if
(a) the individual is resident in Québec at the time the application is made;
(b) the individual has reached 70 years of age at the time the eligible services are rendered or to be rendered in respect of the individual; and
(c) 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.
If an application for advance payments referred to in the first paragraph is made in respect of an eligible expense that includes a portion of an amount paid as rent, the prescribed form used for the application must be accompanied by the documents described in subparagraphs i to iii of subparagraph a of the fourth paragraph of section 1029.8.61.5.
The individual who receives advance payments on a regular basis shall notify the Minister, with dispatch, of any change in the individual’s situation that may affect the advance payments to which the individual is entitled.
If, at the time the application for advance payments referred to in the first paragraph is made, an individual has a spouse who satisfies the conditions set out in subparagraphs a and b of that paragraph, only one of them may make the application.
1029.8.61.6. If an individual applies therefor to the Minister, in prescribed form containing the prescribed information, the Minister may pay, as an advance payment, on such terms and conditions as the Minister determines, an amount in respect of the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister under the first paragraph of section 1029.8.61.5, on account of the individual’s tax payable for the year, in respect of an eligible expense made by the individual in the year for eligible services if
(a) the individual is resident in Québec at the time the application is made;
(b) the individual has reached 70 years of age at the time the eligible services are rendered or to be rendered in respect of the individual; and
(c) the individual has applied for registration for the use of the advance payment arrangement, in prescribed form containing the prescribed information, in which the individual agrees that the advance payments be made by direct deposit in a bank account held at a financial institution situated in Québec.
The individual who receives advance payments on a regular basis shall notify the Minister, with dispatch, of any change in the individual’s situation that may affect the advance payments to which the individual is entitled.
1029.8.61.6. If an individual applies therefor to the Minister, in prescribed form containing the prescribed information, the Minister may pay, as an advance payment, on such terms and conditions as the Minister determines, an amount in respect of the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister under the first paragraph of section 1029.8.61.5, on account of the individual’s tax payable for the year, in respect of an eligible expense made by the individual in the year for eligible services if
(a) the individual is resident in Québec at the time the application is made;
(b) the individual has reached 70 years of age at the time the eligible services are rendered or to be rendered in respect of the individual; and
(c) the individual has applied for registration for the use of the advance payment arrangement, in prescribed form containing the prescribed information, in which the individual agrees that the advance payments be made by direct deposit in a bank account held at a financial institution situated in Québec.
The individual who receives advance payments on a regular basis shall notify the Minister, with dispatch, of any change in the individual’s situation that may affect the advance payments to which the individual is entitled.
If an individual elects to have the first paragraph apply, subparagraph a of the fourth paragraph of section 1029.8.61.5 is to be read as follows:
“(a) the amount by which the amount determined under the first paragraph exceeds the aggregate of all amounts each of which is an advance payment referred to in the first paragraph of section 1029.8.61.6, that the eligible individual has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and”.”
1029.8.61.6. The authorized manager shall, when executing a payment order, on behalf of an eligible individual in relation to an eligible expense made by the eligible individual in a taxation year, by way of the authorized payment arrangement, pay, as an advance payment, to the eligible individual or to the eligible individual’s legal representative, on such terms and conditions as are agreed on with the Minister, an amount equal to 23% of the eligible expense, in respect of the amount that the individual is deemed to have paid to the Minister under section 1029.8.61.5 for the year.
However, for the purposes of the first paragraph, the aggregate of the eligible expenses, for a taxation year, in respect of which the authorized manager is required to pay an amount to the eligible individual or to the eligible individual’s legal representative for that taxation year shall not exceed $12,000.
1029.8.61.6. The authorized manager shall, when executing a payment order, on behalf of an eligible individual in relation to an eligible expense made by the eligible individual in a taxation year, by way of the authorized payment arrangement, pay, as an advance payment, to the eligible individual, on such terms and conditions as are agreed on with the Minister, an amount equal to 23% of the eligible expense, in respect of the amount that the individual is deemed to have paid to the Minister under section 1029.8.61.5 for the year.
However, for the purposes of the first paragraph, the aggregate of the eligible expenses, for a taxation year, in respect of which the authorized manager is required to pay an amount to the eligible individual for that taxation year shall not exceed $12,000.
