I-3, r. 1 - Regulation respecting the Taxation Act

Section 39r1 Disposition versions

2014-03-19

39R1. The amounts that an individual is not required, pursuant to paragraph g of section 39 of the Act, to include in computing the individual’s income are

(a)  the special allowance granted by the Gouvernement du Québec to one of its officers pursuing studies at an educational institution outside Canada;

(b)  an allocation received pursuant to the Canadian Forces Overseas School Regulations, made under subsection 1 of section 12 of the National Defence Act (R.S.C. 1985, c. N-5), by personnel employed outside Canada whose services are acquired by the Minister of National Defence pursuant to those Regulations;

(c)  travel, personal, living or representation expense allowances fixed by Order of the Government or by a Decision of the Conseil du trésor;

(d)  a refund to the individual in respect of travel, personal, living or representation expenses, or a payment of such expenses on the individual’s behalf, made under an Order of the Government or a Decision of the Conseil du trésor or authorized pursuant to such an Order or Decision; and

(e)  travel, personal, living or representation expense allowances fixed by a collective agreement entered into pursuant to the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20).

s. 39R1; O.C. 2456-80, s. 2; O.C. 1535-81, s. 1; R.R.Q., 1981, c. I-3, r. 1, s. 39R1; O.C. 1544-82, s. 3; O.C. 2962-82, s. 2; O.C. 500-83, s. 2; O.C. 544-86, s. 2; O.C. 1471-91, s. 2; O.C. 1454-99, s. 4; O.C. 1463-2001, s. 22; O.C. 1155-2004, s. 4; S.Q. 2007, c. 3, s. 72; O.C. 134-2009, s. 1; O.C. 229-2014, s. 2.

2012-09-01

39R1. The amounts that an individual is not required, pursuant to paragraph g of section 39 of the Act, to include in computing the individual’s income are

(a)  the special allowance granted by the Gouvernement du Québec to one of its officers pursuing studies at an educational institution outside Canada;

(b)  the allowance received pursuant to the Canadian Forces Overseas Schools Order made by the Government of Canada, by personnel employed outside Canada whose services are acquired by the Minister of National Defence pursuant to an order respecting the furnishing of educational facilities outside Canada;

(c)  travel, personal, living or representation expense allowances fixed by Order of the Government or by a Decision of the Conseil du trésor;

(d)  a refund to the individual in respect of travel, personal, living or representation expenses, or a payment of such expenses on the individual’s behalf, made under an Order of the Government or a Decision of the Conseil du trésor or authorized pursuant to such an Order or Decision; and

(e)  travel, personal, living or representation expense allowances fixed by a collective agreement entered into pursuant to the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20).

s. 39R1; O.C. 2456-80, s. 2; O.C. 1535-81, s. 1; R.R.Q., 1981, c. I-3, r. 1, s. 39R1; O.C. 1544-82, s. 3; O.C. 2962-82, s. 2; O.C. 500-83, s. 2; O.C. 544-86, s. 2; O.C. 1471-91, s. 2; O.C. 1454-99, s. 4; O.C. 1463-2001, s. 22; O.C. 1155-2004, s. 4; S.Q. 2007, c. 3, s. 72; O.C. 134-2009, s. 1.