I-3 - Taxation Act

Section 1029.8.116.39 Disposition versions

2017-02-08

1029.8.116.39. For the purpose of determining an individual’s modified total income for a particular year, the following rules apply:

(a)  the individual’s eligible work income for the particular year or, if applicable, that of the individual’s eligible spouse for the particular year is deemed to be equal to zero if, at the end of 31 December of the particular year or, if the individual died in the particular year, immediately before the individual’s death, the individual or the eligible spouse, as the case may be,

i.  is not resident in Québec, or

ii.  is confined to a prison or similar institution and has been so confined during the particular year for one or more periods totalling more than 183 days; and

(b)  the individual’s income for the preceding year or, if applicable, that of the individual’s eligible spouse for the particular year is deemed to be equal to zero if, at the end of 31 December of the preceding year, the individual or the eligible spouse, as the case may be,

i.  is not resident in Québec, or

ii.  is confined to a prison or similar institution and has been so confined during the preceding year for one or more periods totalling more than 183 days.

For the purposes of the first paragraph, a person who has been allowed, in a taxation year, to be temporarily absent from a prison or similar institution to which the person has been confined is deemed to be confined to that prison or similar institution during each day of the year during which the person has been so allowed to be temporarily absent.

2015, c. 36, s. 146; 2017, c. 1, s. 335.

2015-12-04

1029.8.116.39. For the purpose of determining an individual’s modified total income for a particular year, the following rules apply:

(a)  the individual’s eligible work income for the particular year or, if applicable, that of the individual’s eligible spouse for the particular year is deemed to be equal to zero if, at the end of 31 December of the particular year or, if the individual died in the particular year, immediately before the individual’s death, the individual or the eligible spouse, as the case may be,

i.  is not resident in Québec, or

ii.  is confined to a prison or similar institution and has been so confined during the particular year for one or more periods totalling more than six months; and

(b)  the individual’s income for the preceding year or, if applicable, that of the individual’s eligible spouse for the particular year is deemed to be equal to zero if, at the end of 31 December of the preceding year, the individual or the eligible spouse, as the case may be,

i.  is not resident in Québec, or

ii.  is confined to a prison or similar institution and has been so confined during the preceding year for one or more periods totalling more than six months.

For the purposes of the first paragraph, a person who has been allowed, in a taxation year, to be temporarily absent from a prison or similar institution to which the person has been confined is deemed to be confined to that prison or similar institution during each day of the year during which the person has been so allowed to be temporarily absent.

2015, c. 36, s. 146.