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I-3 - Taxation Act
Section 1055.1.3
Disposition versions
1055.1.3. Despite any other provision of this Act, if the legal representative of a deceased taxpayer repays, in a particular taxation year of the succession of the taxpayer that is a graduated rate estate, an amount that is a benefit received by the taxpayer under the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, the Unemployment Insurance Act (R.S.C. 1985, c. U-1) or the Employment Insurance Act (S.C. 1996, c. 23), and included by the taxpayer in computing the taxpayer’s income for one or more taxation years, the amount is deemed to have been repaid by the taxpayer in the taxpayer’s last taxation year and not to have been repaid by the legal representative.
The first paragraph applies only if the following conditions are met on or before the succession’s filing-due date for the particular taxation year:
(a) the legal representative elects to have the first paragraph apply in respect of the repaid amount; and
(b) the legal representative files with the Minister an amended fiscal return in the name of the taxpayer for the taxation year in which the taxpayer died.
1055.1.3. Despite any other provision of this Act, if the legal representative of a deceased taxpayer repays, in a particular taxation year, an amount that is a benefit received by the taxpayer under the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, the Unemployment Insurance Act (R.S.C. 1985, c. U-1) or the Employment Insurance Act (S.C. 1996, c. 23), and included by the taxpayer in computing the taxpayer’s income for one or more taxation years, the amount is deemed to have been repaid by the taxpayer in the taxpayer’s last taxation year and not to have been repaid by the legal representative.
The first paragraph applies only if the following conditions are met on or before the succession’s filing-due date for the particular taxation year:
(a) the legal representative elects to have the first paragraph apply in respect of the repaid amount; and
(b) the legal representative files with the Minister an amended fiscal return in the name of the taxpayer for the taxation year in which the taxpayer died.
