I-3 - Taxation Act

Section 1029.8.80.2 Disposition versions

2022-06-08

1029.8.80.2. Where, on or before 15 October of a taxation year, an individual applies to the Minister in the prescribed form containing prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount (in this subdivision referred to as the “amount of the advance relating to child care expenses”) equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in the portion of paragraph c of the definition of “child care expense” in section 1029.8.67 before subparagraph i;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year;

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500; and

(g)  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 child care expenses to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to child care expenses is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 15 October of the year, the amount of the advance relating to child care expenses is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month;

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260; 2009, c. 5, s. 469; 2009, c. 15, s. 333; 2011, c. 1, s. 83; 2011, c. 6, s. 199; 2011, c. 34, s. 101; 2012, c. 8, s. 233; 2022, c. 23, s. 120.

2012-05-09

1029.8.80.2. Where, on or before 15 October of a taxation year, an individual applies to the Minister in the prescribed form containing prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount (in this subdivision referred to as the “amount of the advance relating to child care expenses”) equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80.3 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in the portion of paragraph c of the definition of “child care expense” in section 1029.8.67 before subparagraph i;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year;

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500; and

(g)  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 child care expenses to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to child care expenses is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 15 October of the year, the amount of the advance relating to child care expenses is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month;

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260; 2009, c. 5, s. 469; 2009, c. 15, s. 333; 2011, c. 1, s. 83; 2011, c. 6, s. 199; 2011, c. 34, s. 101; 2012, c. 8, s. 233.

2011-12-09

1029.8.80.2. Where, on or before 1 September of a taxation year, an individual applies therefor to the Minister in prescribed form containing the prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount, in this subdivision referred to as the “amount of the advance relating to child care expenses”, equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80.3 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in the portion of paragraph c of the definition of “child care expense” in section 1029.8.67 before subparagraph i;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year;

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500; and

(g)  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 child care expenses to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to child care expenses is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 1 September of the year, the amount of the advance relating to child care expenses is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month.

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260; 2009, c. 5, s. 469; 2009, c. 15, s. 333; 2011, c. 1, s. 83; 2011, c. 6, s. 199; 2011, c. 34, s. 101.

2011-06-06

1029.8.80.2. Where, on or before 1 September of a taxation year, an individual applies therefor to the Minister in prescribed form containing the prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount, in this subdivision referred to as the “amount of the advance relating to child care expenses”, equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80.3 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in the portion of paragraph c of the definition of “child care expense” in section 1029.8.67 before subparagraph i;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year;

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500; and

(g)  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 child care expenses to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to child care expenses is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 1 September of the year, the amount of the advance relating to child care expenses is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month.

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260; 2009, c. 5, s. 469; 2009, c. 15, s. 333; 2011, c. 1, s. 83; 2011, c. 6, s. 199.

2011-02-17

1029.8.80.2. Where, on or before 1 September of a taxation year, an individual applies therefor to the Minister in prescribed form containing the prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount, in this section referred to as the “amount of the advance relating to child care expenses”, equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80.3 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in the portion of paragraph c of the definition of “child care expense” in section 1029.8.67 before subparagraph i;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year;

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500; and

(g)  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 child care expenses to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to child care expenses is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 1 September of the year, the amount of the advance relating to child care expenses is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month.

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260; 2009, c. 5, s. 469; 2009, c. 15, s. 333; 2011, c. 1, s. 83.

2009-06-04

1029.8.80.2. Where, on or before 1 September of a taxation year, an individual applies therefor to the Minister in prescribed form containing the prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount, in this section referred to as the “amount of the advance relating to child care expenses”, equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80.3 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in the portion of paragraph c of the definition of “child care expense” in section 1029.8.67 before subparagraph i;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year;

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500; and

(g)  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 child care expenses to which the first paragraph refers are the following:

(a)  where the Minister receives from the individual the application referred to in the first paragraph not later than 31 December of the preceding year, the amount of the advance relating to child care expenses is payable in four equal advance payments made on or before 15 January, 15 April, 15 July and 15 October of the year;

(b)  where the Minister receives from the individual the application referred to in the first paragraph after 31 December of the preceding year and not later than 31 March of the year, the amount of the advance relating to child care expenses is payable in three equal advance payments made on or before 15 April, 15 July and 15 October of the year;

(c)  where the Minister receives from the individual the application referred to in the first paragraph after 31 March and not later than 30 June of the year, the amount of the advance relating to child care expenses is payable in two equal advance payments made on or before 15 July and 15 October of the year; and

(d)  where the Minister receives from the individual the application referred to in the first paragraph after 30 June and not later than 1 September of the year, the amount of the advance relating to child care expenses is payable in one advance payment made on or before 15 October of the year.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260; 2009, c. 5, s. 469; 2009, c. 15, s. 333.

2009-05-15

1029.8.80.2. Where, on or before 1 September of a taxation year, an individual applies therefor to the Minister in prescribed form containing the prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount, in this section referred to as the “amount of the advance relating to child care expenses”, equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80.3 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (S.C. 2001, c. 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in the portion of paragraph c of the definition of “child care expense” in section 1029.8.67 before subparagraph i;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year; and

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500.

The terms and conditions of payment of the amount of the advance relating to child care expenses to which the first paragraph refers are the following:

(a)  where the Minister receives from the individual the application referred to in the first paragraph not later than 31 December of the preceding year, the amount of the advance relating to child care expenses is payable in four equal advance payments made on or before 15 January, 15 April, 15 July and 15 October of the year;

(b)  where the Minister receives from the individual the application referred to in the first paragraph after 31 December of the preceding year and not later than 31 March of the year, the amount of the advance relating to child care expenses is payable in three equal advance payments made on or before 15 April, 15 July and 15 October of the year;

(c)  where the Minister receives from the individual the application referred to in the first paragraph after 31 March and not later than 30 June of the year, the amount of the advance relating to child care expenses is payable in two equal advance payments made on or before 15 July and 15 October of the year; and

(d)  where the Minister receives from the individual the application referred to in the first paragraph after 30 June and not later than 1 September of the year, the amount of the advance relating to child care expenses is payable in one advance payment made on or before 15 October of the year.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260; 2009, c. 5, s. 469.

2006-03-01

1029.8.80.2. Where, on or before 1 September of a taxation year, an individual applies therefor to the Minister in prescribed form containing the prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph and 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 on account of the individual’s tax payable for the year under the first paragraph of section 1029.8.79, an amount, in this section referred to as the “amount of the advance relating to child care expenses”, equal to the amount obtained by applying to the aggregate of the qualified child care expenses that the individual considers the individual is required to pay for the year the appropriate percentage determined in section 1029.8.80.3 in respect of the individual for the year, if

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

(b)  the individual is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27) or a person who has been granted refugee protection in Canada by the competent Canadian authority in accordance with that Act;

(c)  the individual is the father or mother of a child with whom the individual resides at the time of the application;

(d)  at the time of the application, the individual is described in paragraph a or b of the definition of “qualified child care expense” in section 1029.8.67;

(e)  the person who cares for a child of the individual confirms the child care rate and the number of days during which the child will be cared for in the year; and

(f)  the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.79, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $1,000, unless the amount that the individual considers to be the amount that the individual will be deemed, under the first paragraph of section 1029.8.116.5, to have paid to the Minister on account of the individual’s tax payable for the year is greater than $500.

The terms and conditions of payment of the amount of the advance relating to child care expenses to which the first paragraph refers are the following:

(a)  where the Minister receives from the individual the application referred to in the first paragraph not later than 31 December of the preceding year, the amount of the advance relating to child care expenses is payable in four equal advance payments made on or before 15 January, 15 April, 15 July and 15 October of the year;

(b)  where the Minister receives from the individual the application referred to in the first paragraph after 31 December of the preceding year and not later than 31 March of the year, the amount of the advance relating to child care expenses is payable in three equal advance payments made on or before 15 April, 15 July and 15 October of the year;

(c)  where the Minister receives from the individual the application referred to in the first paragraph after 31 March and not later than 30 June of the year, the amount of the advance relating to child care expenses is payable in two equal advance payments made on or before 15 July and 15 October of the year; and

(d)  where the Minister receives from the individual the application referred to in the first paragraph after 30 June and not later than 1 September of the year, the amount of the advance relating to child care expenses is payable in one advance payment made on or before 15 October of the year.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to child care expenses and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 260.