R-20.1 - Act respecting property tax refund

Section 10 Disposition versions

1997-12-19

10. (Repealed).

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113; 1992, c. 1, s. 224; 1993, c. 19, s. 162; 1993, c. 64, s. 232; 1995, c. 1, s. 228; 1995, c. 63, s. 293; 1997, c. 85, s. 409.

1995-12-15

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year or, if the person is living apart from his spouse at the end of the year because of the breakdown of their marriage, the total income of that spouse for the year during the marriage and while not so living apart from the person, exceeds

(a)  $8 590 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $7 445 if the person contemplated in section 2

(1)  has a dependent person during the year, and

(2)  has no spouse and ordinarily lives, throughout the year, in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no person other than himself or his dependent person lives during the year;

(c)  $6 410 if the person contemplated in section 2 is not contemplated in subparagraphs a and b and has a dependent person during the year;

(c.1)  $4 000 if the person contemplated in section 2

(1)  has not reached 65 years of age before the end of the year, and

(2)  throughout the year, has neither a spouse nor a dependent person and ordinarily lives in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no other person lives; and

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the amount determined in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113; 1992, c. 1, s. 224; 1993, c. 19, s. 162; 1993, c. 64, s. 232; 1995, c. 1, s. 228; 1995, c. 63, s. 293.

1995-01-30

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year or, if the person is living apart from his spouse at the end of the year because of the breakdown of their marriage, the total income of that spouse for the year during the marriage and while not so living apart from the person, exceeds

(a)  $8 590 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $7 445 if the person contemplated in section 2

(1)  has a dependent person during the year, and

(2)  has no spouse and ordinarily lives, throughout the year, in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no person other than himself or his dependent person lives during the year;

(c)  $6 410 if the person contemplated in section 2 is not contemplated in subparagraphs a and b and has a dependent person during the year;

(c.1)  $4 000 if the person contemplated in section 2

(1)  has not reached 65 years of age before the end of the year, and

(2)  throughout the year, has neither a spouse nor a dependent person and ordinarily lives in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no other person lives; and

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113; 1992, c. 1, s. 224; 1993, c. 19, s. 162; 1993, c. 64, s. 232; 1995, c. 1, s. 228.

1993-12-17

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year exceeds

(a)  $8 590 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $7 445 if the person contemplated in section 2

(1)  has a dependent person during the year, and

(2)  has no spouse and ordinarily lives, throughout the year, in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no person other than himself or his dependent person lives during the year;

(c)  $6 410 if the person contemplated in section 2 is not contemplated in subparagraphs a and b and has a dependent person during the year;

(c.1)  $4 000 if the person contemplated in section 2

(1)  has not reached 65 years of age before the end of the year, and

(2)  throughout the year, has neither a spouse nor a dependent person and ordinarily lives in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no other person lives; and

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113; 1992, c. 1, s. 224; 1993, c. 19, s. 162; 1993, c. 64, s. 232.

1993-06-15

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year exceeds

(a)  $7 860 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $6 680 if the person contemplated in section 2

(1)  has a dependent person during the year, and

(2)  has no spouse and ordinarily lives, throughout the year, in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no person other than himself or his dependent person lives during the year;

(c)  $5 585 if the person contemplated in section 2 is not contemplated in subparagraphs a and b and has a dependent person during the year;

(c.1)  $4 000 if the person contemplated in section 2

(1)  has not reached 65 years of age before the end of the year, and

(2)  throughout the year, has neither a spouse nor a dependent person and ordinarily lives in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no other person lives; and

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113; 1992, c. 1, s. 224; 1993, c. 19, s. 162.

1992-03-18

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year exceeds

(a)  $8 000 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $6 840 if the person contemplated in section 2

(1)  has a dependent person during the year, and

(2)  has no spouse and ordinarily lives, throughout the year, in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no person other than himself or his dependent person lives during the year;

(c)  $5 910 if the person contemplated in section 2 is not contemplated in subparagraphs a and b and has a dependent person during the year;

(c.1)  $4 000 if the person contemplated in section 2

(1)  has not reached 65 years of age before the end of the year, and

(2)  throughout the year, has neither a spouse nor a dependent person and ordinarily lives in a self-contained domestic establishment, within the meaning of section 1 of the Taxation Act (chapter I-3), in which no other person lives; and

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113; 1992, c. 1, s. 224.

1991-05-21

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year exceeds

(a)  $7 570 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $6 560 if the person contemplated in section 2 has no spouse, but has a dependent person during the year and ordinarily lives, throughout the year, in a self-contained domestic establishment within the meaning of section 1 of the Taxation Act (chapter I-3) in which no person other than the person contemplated in section 2 or a dependent person lives during the year;

(c)  $5 455 if the person contemplated in section 2 is not contemplated in subparagraphs a and b, and has a dependent person during the year; and

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231; 1991, c. 8, s. 113.

1990-04-11

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year exceeds

(a)  $7 250 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $6 280 if the person contemplated in section 2 has no spouse, but has a dependent person during the year and ordinarily lives, throughout the year, in a self-contained domestic establishment within the meaning of section 1 of the Taxation Act (chapter I-3) in which no person other than the person contemplated in section 2 or a dependent person lives during the year;

(c)  $5 300 if the person contemplated in section 2 is not contemplated in subparagraphs a and b, and has a dependent person during the year;

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259; 1990, c. 7, s. 231.

1989-04-06

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year exceeds

(a)  $6 330 if the person contemplated in section 2 has a spouse and a dependent person during the year;

(b)  $5 340 if the person contemplated in section 2 has no spouse, but has a dependent person during the year and ordinarily lives, throughout the year, in a self-contained domestic establishment within the meaning of section 1 of the Taxation Act (chapter I-3) in which no person other than the person contemplated in section 2 or a dependent person lives during the year;

(c)  $4 115 if the person contemplated in section 2 is not contemplated in subparagraphs a and b, and has a dependent person during the year;

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent person during the year solely if he himself or his spouse during the year, where such is the case, deducts an amount for the year in respect of the person, in accordance with sections 752.0.1 to 752.0.7 of the Taxation Act, under section 752.0.1 of the said Act, pursuant to paragraph b of that section, or could so deduct an amount under the said section 752.0.1, pursuant to the said paragraph, were it not for the person’s income for that year and for subparagraph v of the said paragraph.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph c of the first paragraph of section 776.29 of the Taxation Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169; 1989, c. 5, s. 259.

1988-03-31

10. The income used in computing the amount of the real estate tax refund to which the person contemplated in section 2 is entitled for a year is the amount by which the aggregate of the total income of the person for the year and, as the case may be, the total income for the year of that person’s spouse during the year exceeds

(a)  $5 880 if the person contemplated in section 2 has a spouse and a dependent child during the year;

(b)  $4 970 if the person contemplated in section 2 has no spouse, but has a dependent child during the year, ordinarily lives, throughout the year, in a self-contained domestic establishment within the meaning of section 1 of the Taxation Act (chapter I-3) in which no person other than the person contemplated in section 2 or a dependent child lives during the year, and meets the prescribed requirements;

(c)  $3 210 if the person contemplated in section 2 is not contemplated in subparagraphs a and b, has a dependent child during the year, and ordinarily lives, throughout the year, in a self-contained domestic establishment within the meaning of section 1 of the Taxation Act;

(d)  $0 in any other case.

For the purposes of this section, a person has a dependent child during the year if he himself or his spouse during the year, where such is the case, deducts or, were it not for the child’s income, would deduct an amount for the year under sections 695 to 701 of the Taxation Act in respect of a child contemplated in paragraph c of section 695 of that Act or who would be contemplated therein if the said paragraph c were read without reference to subparagraph v thereof.

For the purposes of this section, the total income is the aggregate contemplated in subparagraph d of the first paragraph of section 776.21 of the Taxation Act, and the word “child” has the meaning assigned by section 1 of that Act.

1979, c. 12, s. 10; 1986, c. 15, s. 220; 1988, c. 4, s. 169.

1986-05-27

10. The total income used in computing the real estate tax refund is the aggregate referred to in paragraph d of section 776.21 of the Taxation Act (chapter I-3).

In the case of subparagraph a of the first paragraph of section 2, except with regard to the application of the second paragraph of section 4, the total income of a person who claims a real estate tax refund must include the total income of his spouse.

1979, c. 12, s. 10; 1986, c. 15, s. 220.

1979-06-22

10. The amount contemplated in paragraph b of section 7 for a year is equal to the aggregate of $3 600 plus,

(a)  in the case of a person contemplated in subparagraph a or b of the first paragraph of section 2, $2 700 and the aggregate of $100 and the amounts that that person and, where such is the case, his spouse deduct for the year under paragraphs c to f and h of section 695 of the Taxation Act; or

(b)  in the case of a person contemplated in subparagraph c of the first paragraph of section 2, the aggregate of $100 and the amounts he deducts for the year under paragraphs c to f and h of section 695 of the Taxation Act.

For the purposes of the application of this section for the year 1980 and every subsequent year, the amounts of $3 600 and $2 700 mentioned in the first paragraph are revised in accordance with the same terms and conditions as those provided for in the Taxation Act, for each of those years, with respect to the corresponding amounts contemplated in section 695 of that act, as it applied for the taxation year 1979.

1979, c. 12, s. 10.