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A-13.1.1, r. 1 - Individual and Family Assistance Regulation
Section 177.81
Disposition versions
177.81. For the purposes of the first paragraph of section 177.79 and the first paragraph of section 177.80, where an adult or the adult’s spouse has not, for the purposes of the Taxation Act (chapter I-3), resided in Canada throughout the calendar year preceding a reference period, the net income for that calendar year is deemed to be equal to the net income that would be determined in his or her respect for that calendar year under Part I of that Act, if the person had, for the purposes of that Act, resided in Québec and in Canada throughout the calendar year.
