Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.116.2.1
Disposition versions

Full text
1029.8.116.2.1. For the purposes of paragraph a of the definition of “work income” in section 1029.8.116.1, the income of an individual for a taxation year from a previous office or employment is deemed to be equal to zero, if each of the amounts that make up the income is the value of a benefit received or enjoyed by the individual in the year because of that office or employment.
2006, c. 36, s. 206; 2015, c. 21, s. 486.
1029.8.116.2.1. For the purposes of paragraph a of the definition of “work income” in section 1029.8.116.1, the income of an individual for a taxation year from an office or employment is deemed to be equal to zero, if each of the amounts included in computing the income is the value of a benefit received or enjoyed by the individual in the year because of a previous office or employment.
2006, c. 36, s. 206.
© Gouvernement du Québec