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I-3 - Taxation Act

Section 752.0.7.3
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752.0.7.3. For the purposes of the definition of “family income” in section 752.0.7.1, where an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death.
1997, c. 85, s. 123; 2001, c. 53, s. 112; 2003, c. 9, s. 74.
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