I-3 - Taxation Act

Section 1029.8.101 Disposition versions

2021-06-02

1029.8.101. (Repealed).

1997, c. 85, s. 272; 2002, c. 40, s. 211; 2003, c. 9, s. 355; 2005, c. 1, s. 261; 2009, c. 5, s. 471; 2009, c. 15, s. 335; 2021, c. 14, s. 155.

2009-06-04

1029.8.101. In this division,

“eligible individual” for a taxation year means an individual who is resident in Québec at the end of 31 December of the year and is, at that time, an emancipated minor, 19 years of age or over, the spouse of another individual, or the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable or a person in respect of whom another individual deducts an amount in computing the other individual’s tax payable for the year under section 776.41.14;

(b)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1; or

(c)  a person in respect of whom another individual includes an amount, by virtue of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4, unless, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death,

(a)  the person was not resident in Québec; or

(b)  the person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than six months;

“family income” of an eligible individual for a taxation year means the amount by which the aggregate of the income of the eligible individual for the year and the income, for the year, of the eligible individual’s eligible spouse for the year exceeds $27,635;

“month specified” for a taxation year means the month of August and the month of December of the following taxation year.

1997, c. 85, s. 272; 2002, c. 40, s. 211; 2003, c. 9, s. 355; 2005, c. 1, s. 261; 2009, c. 5, s. 471; 2009, c. 15, s. 335.

2009-05-15

1029.8.101. In this division,

“eligible individual” for a taxation year means an individual who is resident in Québec at the end of 31 December of the year and is, at that time, an emancipated minor, 19 years of age or over, the spouse of another individual, or the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable or a person in respect of whom another individual deducts an amount in computing the other individual’s tax payable for the year under section 776.41.14;

(b)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5; or

(c)  a person in respect of whom another individual includes an amount, by virtue of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4 and who, at the end of 31 December of the year or, where the person died in the year, at the time of death, is not confined to a prison or similar institution for one or more periods totalling more than six months in the year;

“family income” of an eligible individual for a taxation year means the amount by which the aggregate of the income of the eligible individual for the year and the income, for the year, of the eligible individual’s eligible spouse for the year exceeds $27,635;

“month specified” for a taxation year means the month of August and the month of December of the following taxation year.

1997, c. 85, s. 272; 2002, c. 40, s. 211; 2003, c. 9, s. 355; 2005, c. 1, s. 261; 2009, c. 5, s. 471.

2006-03-01

1029.8.101. In this division,

“eligible individual” for a taxation year means an individual who is resident in Québec at the end of 31 December of the year and is, at that time, an emancipated minor, 19 years of age or over, the spouse of another individual, or the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable or a person in respect of whom another individual deducts an amount in computing the other individual’s tax payable for the year under section 752.0.1, as a consequence of the application of paragraph b or c of that section;

(b)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5; or

(c)  a person in respect of whom another individual includes an amount, by virtue of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4 and who, at the end of 31 December of the year or, where the person died in the year, at the time of death, is not confined to a prison or similar institution for one or more periods totalling more than six months in the year;

“family income” of an eligible individual for a taxation year means the amount by which the aggregate of the income of the eligible individual for the year and the income, for the year, of the eligible individual’s eligible spouse for the year exceeds $27,635;

“month specified” for a taxation year means the month of August and the month of December of the following taxation year.

1997, c. 85, s. 272; 2002, c. 40, s. 211; 2003, c. 9, s. 355; 2005, c. 1, s. 261.