177.113. The amounts referred to in sections 177.70, 177.73 and 177.74 and the second paragraph of section 177.80 are increased on 1 January of each year, based on the adjustment factor established in the first, second and third paragraphs of section 750.2 of the Taxation Act (chapter I-3) for that year. If an amount that results from the adjustment provided for in the first paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from 2 such multiples, to the higher thereof.
The Minister informs the public of the increase under this section through Part 1 of the Gazette officielle du Québec and by such other means as the Minister considers appropriate.
1140-2022O.C. 1140-2022, s. 451.