I-3 - Taxation Act

Section 1086.12.1 Disposition versions

2017-02-08

1086.12.1. In this Part,

“balance-due day” has the meaning assigned by section 1;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4 and who, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death, was resident in Québec and had not been confined to a prison or similar institution during the year for one or more periods totalling more than 183 days;

“individual” has the meaning assigned by section 1;

“taxation year” has the meaning that would be assigned by Part I if it were read without reference to section 779.

2005, c. 1, s. 278; 2007, c. 12, s. 304; 2009, c. 15, s. 367; 2015, c. 21, s. 499; 2017, c. 1, s. 365.

2015-10-21

1086.12.1. In this Part,

“balance-due day” has the meaning assigned by section 1;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4 and who, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death, was resident in Québec and had not been confined to a prison or similar institution during the year for one or more periods totalling more than six months;

“individual” has the meaning assigned by section 1;

“taxation year” has the meaning that would be assigned by Part I if it were read without reference to section 779.

2005, c. 1, s. 278; 2007, c. 12, s. 304; 2009, c. 15, s. 367; 2015, c. 21, s. 499.

2009-06-04

1086.12.1. In this Part,

“balance-due day” has the meaning assigned by section 1;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4 and who, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death, was resident in Québec and has not been confined to a prison or similar institution during the year for one or more periods totalling more than six months;

“individual” has the meaning assigned by section 1;

“taxation year” has the meaning that would be assigned by Part I if it were read without reference to section 779.

2005, c. 1, s. 278; 2007, c. 12, s. 304; 2009, c. 15, s. 367.

2007-11-07

1086.12.1. In this Part,

“balance-due day” has the meaning assigned by section 1;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“individual” has the meaning assigned by section 1;

“taxation year” has the meaning that would be assigned by Part I if it were read without reference to section 779.

2005, c. 1, s. 278; 2007, c. 12, s. 304.

2006-03-01

1086.12.1. In this Part,

“balance-due day” has the meaning assigned by section 1;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“individual” has the meaning assigned by section 1;

“Minister” means the Minister of Revenue;

“taxation year” has the meaning that would be assigned by Part I if it were read without reference to section 779.

2005, c. 1, s. 278.