I-3 - Taxation Act

Section 1029.8.116.34 Disposition versions

2024-05-07

1029.8.116.34. If a person is a debtor under a fiscal law or about to become so, or is in debt to the State under an Act, other than a fiscal law, referred to in a regulation made under the second paragraph of section 31 of the Tax Administration Act (chapter A-6.002), and the person is described in the second paragraph for a payment month (in this section referred to as the “particular month”), the Minister may not, despite that section 31, allocate to the payment of the debt of that person more than 50% of the amount to be paid to the person for the particular month in respect of the amount deemed under section 1029.8.116.16 to be an overpayment of the person’s tax payable.

The person referred to in the first paragraph is

(a)  a recipient under a financial assistance program provided for in any of Chapters I, II, V and VI of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) or in Chapter III of Title II of that Act, as it read before being repealed, if the person’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount for the particular month; or

(b)  a person whose family income for the base year relating to the payment period that includes the particular month is equal to or less than $23,750, according to the last notice of determination sent to the person.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2015, c. 21, s. 489; 2015, c. 36, s. 144; 2019, c. 14, s. 409; 2023, c. 19, s. 118; 2024, c. 11, s. 128.

2023-09-26

1029.8.116.34. If a person is a debtor under a fiscal law or about to become so, or is in debt to the State under an Act, other than a fiscal law, referred to in a regulation made under the second paragraph of section 31 of the Tax Administration Act (chapter A-6.002), and the person is described in the second paragraph for a payment month (in this section referred to as the “particular month”), the Minister may not, despite that section 31, allocate to the payment of the debt of that person more than 50% of the amount to be paid to the person for the particular month in respect of the amount deemed under section 1029.8.116.16 to be an overpayment of the person’s tax payable.

The person referred to in the first paragraph is

(a)  a recipient under a financial assistance program provided for in any of Chapters I, II, V and VI of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) or in Chapter III of Title II of that Act, as it read before being repealed, if the person’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount for the particular month; or

(b)  a person whose family income for the base year relating to the payment period that includes the particular month is equal to or less than $21,105, according to the last notice of determination sent to the person.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2015, c. 21, s. 489; 2015, c. 36, s. 144; 2019, c. 14, s. 409; 2023, c. 19, s. 118.

2019-06-19

1029.8.116.34. If a person is a debtor under a fiscal law or about to become so, or is in debt to the State under an Act, other than a fiscal law, referred to in a regulation made under the second paragraph of section 31 of the Tax Administration Act (chapter A-6.002), and the person is described in the second paragraph for a payment month (in this section referred to as the “particular month”), the Minister may not, despite that section 31, allocate to the payment of the debt of that person more than 50% of the amount to be paid to the person for the particular month in respect of the amount deemed under section 1029.8.116.16 to be an overpayment of the person’s tax payable.

The person referred to in the first paragraph is

(a)  a recipient under a financial assistance program provided for in any of Chapters I, II and V of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) or in Chapter III of Title II of that Act, as it read before being repealed, if the person’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount for the particular month; or

(b)  a person whose family income for the base year relating to the payment period that includes the particular month is equal to or less than $21,105, according to the last notice of determination sent to the person.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2015, c. 21, s. 489; 2015, c. 36, s. 144; 2019, c. 14, s. 409.

2015-12-04

1029.8.116.34. If a person is a debtor under a fiscal law or about to become so, or is in debt to the State under an Act, other than a fiscal law, referred to in a regulation made under the second paragraph of section 31 of the Tax Administration Act (chapter A-6.002), and the person is described in the second paragraph for a payment month (in this section referred to as the “particular month”), the Minister may not, despite that section 31, allocate to the payment of the debt of that person more than 50% of the amount to be paid to the person for the particular month in respect of the amount deemed under section 1029.8.116.16 to be an overpayment of the person’s tax payable.

The person referred to in the first paragraph is

(a)  a recipient under a financial assistance program provided for in any of Chapters I to III of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) if the person’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount for the particular month; or

(b)  a person whose family income for the base year relating to the payment period that includes the particular month is equal to or less than $20,540, according to the last notice of determination sent to the person.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2015, c. 21, s. 489; 2015, c. 36, s. 144.

2015-10-21

1029.8.116.34. If a person is a debtor under a fiscal law or about to become so, or is in debt to the State under an Act, other than a fiscal law, referred to in a regulation made under the second paragraph of section 31 of the Tax Administration Act (chapter A-6.002), and the person is, for a particular month, described in the second paragraph, the Minister may not, despite that section 31, allocate to the payment of the debt of that person more than 50% of the amount to be paid to the person for the particular month in respect of an amount deemed under section 1029.8.116.16 to be an overpayment of the person’s tax payable for a taxation year.

The person referred to in the first paragraph is

(a)  a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) if the person’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount for the particular month; or

(b)  a person whose family income for the base year relating to the particular month is equal to or less than $20,000, according to the last notice of determination sent to the person.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2015, c. 21, s. 489.

2011-04-01

1029.8.116.34. If a person is a debtor under a fiscal law or about to become so, or is in debt to the State under an Act, other than a fiscal law, referred to in a regulation made under the second paragraph of section 31 of the Tax Administration Act (chapter A-6.002) and the person is, for a particular month, a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), the Minister may not, despite that section 31, allocate to the payment of the debt of that person more than 50% of the amount to be paid to the person for the particular month in respect of an amount deemed under section 1029.8.116.16 to be an overpayment of the person’s tax payable for a taxation year, if the person’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of that amount.

2011, c. 1, s. 89; 2010, c. 31, s. 175.

2011-02-17

1029.8.116.34. If a person is a debtor under a fiscal law or about to become so, or is in debt to the State under an Act, other than a fiscal law, referred to in a regulation made under the second paragraph of section 31 of the Act respecting the Ministère du Revenu (chapter M-31) and the person is, for a particular month, a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), the Minister may not, despite that section 31, allocate to the payment of the debt of that person more than 50% of the amount to be paid to the person for the particular month in respect of an amount deemed under section 1029.8.116.16 to be an overpayment of the person’s tax payable for a taxation year, if the person’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of that amount.

2011, c. 1, s. 89.