S-5, r. 1 - Regulation respecting the application of the Act respecting health services and social services for Cree Native persons

Section 355 Disposition versions

2021-09-09

355. (Revoked).

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1; I.N. 2020-12-10; O.C. 1281-2020, s. 5; O.C. 1134-2021, s. 2.

2021-01-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $19,741 in cases where at least 2 adults live together, or $13,532 if there is only one adult;

(b)  $5,413 for each minor;

(c)  $6,740 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9). They are rounded to the nearest dollar.

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1; I.N. 2020-12-10; O.C. 1281-2020, s. 5.

2020-01-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $19,546 in cases where at least 2 adults live together, or $13,398 if there is only one adult;

(b)  $5,359 for each minor;

(c)  $6,673 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9).

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1.

2019-01-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $19,182 in cases where at least 2 adults live together, or $13,148 if there is only one adult;

(b)  $5,259 for each minor;

(c)  $6,549 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9).

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1.

2018-01-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $18,751 in cases where at least 2 adults live together, or $12,852 if there is only one adult;

(b)  $5,141 for each minor;

(c)  $6,402 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9).

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1.

2017-01-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $18,474 in cases where at least 2 adults live together, or $12,662 if there is only one adult;

(b)  $5,065 for each minor;

(c)  $6,307 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9).

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1.

2016-01-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $18,219 in cases where at least 2 adults live together, or $12,487 if there is only one adult;

(b)  $4,995 for each minor;

(c)  $6,220 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9).

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1.

2013-01-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $17,527 in cases where at least 2 adults live together, or $12,013 if there is only one adult;

(b)  $4,806 for each minor;

(c)  $5,983 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9).

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1.

2012-09-01

355. The contribution income of a father and mother who have applied for an exemption is computed by adding to the income of the father and mother determined in accordance with section 28 of the Taxation Act (chapter I-3), for the last calendar year, any non taxable indemnity, pension, annuity, allowance or benefit from any source.

The following annual amounts are exempted from the amount computed pursuant to the first paragraph for dependents not placed in a foster family, reception centre, hospital centre for prolonged care or an institution offering these services:

(a)  $17,217 in cases where at least 2 adults live together, or $11,801 if there is only one adult;

(b)  $4,721 for each minor;

(c)  $5,877 for each person who has attained his majority and attends an educational institution on a full-time basis.

The exemptions in the second paragraph are indexed on 1 January each year according to the Pension Index established pursuant to section 117 of the Act respecting the Québec Pension Plan (chapter R-9).

A person may be considered dependent only if he has no income or if his income is less than the exemption to which he is entitled.

R.R.Q., 1981, c. S-5, r. 1, s. 355; O.C. 456-82, s. 1.