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F-2.1 - Act respecting municipal taxation
Section 210.1
Disposition versions
210.1. In this division, unless the context indicates otherwise,
“eligible spouse” of a person for a year means the person who is the person’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);
“family income” of a person for a year means the aggregate of the income of the person for the year, determined under Part I of the Taxation Act, and the income, for the year, of the person’s eligible spouse for the year, determined under that Part I;
“roll” means the property assessment roll.
For the purposes of this division, “spouse” and “former spouse” must be construed in accordance with the rules of sections 2.2 and 2.2.1 of the Taxation Act.
