Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 1175.28.14
Disposition versions
1175.28.14. If, at any time in a taxation year, a person pays tax to the Minister under section 1175.28.12, the following rules apply:
(a) the portion of that tax that is determined under subparagraph a of the third paragraph of that section is deemed, for the purposes of the definition of “total taxes” in the first paragraph of sections 1029.8.36.166.40, 1029.8.36.166.60.36 and 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year;
(a.1) the portion of that tax that is determined under subparagraph a of the third paragraph of that section and that may reasonably be considered as relating to a deduction under any of Titles III.3, III.4 and III.5 of Book V of Part I in relation to an expense is deemed to be, for the purposes of Part I, except for that Title III.3, that Title III.4 and Division II.6.0.1.9 of Chapter III.1 of Title III of Book IX or that Title III.5, as the case may be, and the definition of “total taxes” in the first paragraph of sections 1029.8.36.166.40, 1029.8.36.166.60.36 and 1029.8.36.167, an amount of assistance repaid at that time by the person in respect of the expense pursuant to a legal obligation;
(b) the portion of that tax that is determined under subparagraph b of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of sections 1029.8.36.166.60.36 and 1029.8.36.167, to be a tax that the person pays under Part IV, IV.1, VI or VI.1, as the case may be, for that taxation year;
(c) the portion of that tax that is determined under subparagraph c of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and
(d) (paragraph repealed).
1175.28.14. If, at any time in a taxation year, a person pays tax to the Minister under section 1175.28.12, the following rules apply:
(a) the portion of that tax that is determined under subparagraph a of the third paragraph of that section is deemed, for the purposes of the definition of “total taxes” in the first paragraph of sections 1029.8.36.166.40 and 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year;
(a.1) the portion of that tax that is determined under subparagraph a of the third paragraph of that section and that may reasonably be considered as relating to a deduction under any of Titles III.3, III.4 and III.5 of Book V of Part I in relation to an expense is deemed to be, for the purposes of Part I, except for that Title III.3, that Title III.4 and Division II.6.0.1.9 of Chapter III.1 of Title III of Book IX or that Title III.5, as the case may be, and the definition of “total taxes” in the first paragraph of sections 1029.8.36.166.40 and 1029.8.36.167, an amount of assistance repaid at that time by the person in respect of the expense pursuant to a legal obligation;
(b) the portion of that tax that is determined under subparagraph b of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, IV.1, VI or VI.1, as the case may be, for that taxation year;
(c) the portion of that tax that is determined under subparagraph c of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and
(d) (paragraph repealed).
1175.28.14. If, at any time in a taxation year, a person pays tax to the Minister under section 1175.28.12, the following rules apply:
(a) the portion of that tax that is determined under subparagraph a of the third paragraph of that section is deemed, for the purposes of the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year;
(a.1) the portion of that tax that is determined under subparagraph a of the third paragraph of that section and that may reasonably be considered as relating to a deduction under any of Titles III.3, III.4 and III.5 of Book V of Part I in relation to an expense, is deemed to be, for the purposes of Part I, except for that Title III.3, that Title III.4 and Division II.6.0.1.9 of Chapter III.1 of Title III of Book IX of Part I or that Title III.5, as the case may be, and the definition referred to in paragraph a, an amount of assistance repaid at that time by the person in respect of the expense pursuant to a legal obligation;
(b) the portion of that tax that is determined under subparagraph b of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, IV.1, VI or VI.1, as the case may be, for that taxation year;
(c) the portion of that tax that is determined under subparagraph c of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and
(d) (paragraph repealed).
1175.28.14. If, at any time in a taxation year, a person pays tax to the Minister under section 1175.28.12, the following rules apply:
(a) the portion of that tax that is determined under subparagraph a of the third paragraph of that section is deemed, for the purposes of the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year;
(a.1) the portion of that tax that is determined under subparagraph a of the third paragraph of that section and that may reasonably be considered as relating to a deduction under Title III.3 or III.4 of Book V of Part I in relation to an expense, is deemed to be, for the purposes of Part I, except for that Title III.3 or III.4 and Division II.6.0.1.9 of Chapter III.1 of Title III of Book IX of Part I, as the case may be, and the definition referred to in paragraph a, an amount of assistance repaid at that time by the person in respect of the expense pursuant to a legal obligation;
(b) the portion of that tax that is determined under subparagraph b of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, IV.1, VI or VI.1, as the case may be, for that taxation year;
(c) the portion of that tax that is determined under subparagraph c of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and
(d) (paragraph repealed).
1175.28.14. If, at any time in a taxation year, a person pays tax to the Minister under section 1175.28.12, the following rules apply:
(a) the portion of that tax that is determined under subparagraph a of the third paragraph of that section is deemed, for the purposes of the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year;
(a.1) the portion of that tax that is determined under subparagraph a of the third paragraph of that section and that may reasonably be considered as relating to a deduction under Title III.3 of Book V of Part I in relation to an expense, is deemed to be, for the purposes of Part I, except for that Title III.3 and the definition referred to in paragraph a, an amount of assistance repaid at that time by the person in respect of the expense pursuant to a legal obligation;
(b) the portion of that tax that is determined under subparagraph b of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, IV.1, VI or VI.1, as the case may be, for that taxation year;
(c) the portion of that tax that is determined under subparagraph c of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and
(d) (paragraph repealed).
1175.28.14. If, at any time in a taxation year, a person pays tax to the Minister under section 1175.28.12, the following rules apply:
(a) the portion of that tax that is determined under subparagraph a of the third paragraph of that section is deemed, for the purposes of the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year;
(a.1) the portion of that tax that is determined under subparagraph a of the third paragraph of that section and that may reasonably be considered as relating to a deduction under Title III.3 of Book V of Part I in relation to an expense, is deemed to be, for the purposes of Part I, except for that Title III.3 and the definition referred to in paragraph a, an amount of assistance repaid at that time by the person in respect of the expense pursuant to a legal obligation;
(b) the portion of that tax that is determined under subparagraph b of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, IV.1, VI or VI.1, as the case may be, for that taxation year;
(c) the portion of that tax that is determined under subparagraph c of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and
(d) the portion of that tax that is determined under subparagraph d of the third paragraph of that section is deemed, for the purposes of section 752.0.0.1, to be an amount that the person pays for that taxation year as a contribution under section 34.1.6 of the Act respecting the Régie de l’assurance maladie du Québec.
1175.28.14. If, at any time in a taxation year, a person pays tax to the Minister under section 1175.28.12, the following rules apply:
(a) the portion of that tax that is determined under subparagraph a of the third paragraph of that section is deemed, for the purposes of the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year;
(b) the portion of that tax that is determined under subparagraph b of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, IV.1, VI or VI.1, as the case may be, for that taxation year;
(c) the portion of that tax that is determined under subparagraph c of the third paragraph of that section is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and
(d) the portion of that tax that is determined under subparagraph d of the third paragraph of that section is deemed, for the purposes of section 752.0.0.1, to be an amount that the person pays for that taxation year as a contribution under section 34.1.6 of the Act respecting the Régie de l’assurance maladie du Québec.
