I-3 - Taxation Act

Section 1029.8.116.5 Disposition versions

2019-06-19

1029.8.116.5. An eligible individual for a taxation year who is resident in Québec at the end of 31 December of the year is deemed, subject to the third paragraph, to have paid to the Minister, on the individual’s balance-due day for the year, on account of the individual’s tax payable for the year, provided that the individual and, if applicable, the individual’s eligible spouse for the year file a fiscal return under section 1000 for the year, the amount determined by the formula

(A × B) − (10% × C).

In the formula provided for in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant for the year, 30%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant for the year, 25%, and

iii.  in any other case,

(1)  9% for the taxation year 2016 or 2017,

(2)  9.4% for the taxation year 2018,

(3)  10.5% for the taxation year 2019,

(4)  10.8% for the taxation year 2020,

(5)  11.2% for the taxation year 2021, or

(6)  11.6% for a taxation year subsequent to the year 2021;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the eligible individual’s work income for the year exceeds $2,400, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the aggregate of the eligible individual’s work income for the year and the work income of the eligible individual’s eligible spouse for the year exceeds $3,600; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the work premium reduction threshold that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the work premium reduction threshold that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9 or 1029.8.116.9.0.1, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2005, c. 1, s. 267; 2006, c. 13, s. 193; 2009, c. 15, s. 343; 2017, c. 1, s. 314; 2019, c. 14, s. 396.

2017-02-08

1029.8.116.5. An eligible individual for a taxation year who is resident in Québec at the end of 31 December of the year is deemed, subject to the third paragraph, to have paid to the Minister, on the eligible individual’s balance-due day for the year, on account of the eligible individual’s tax payable for the year, provided that the eligible individual makes an application to that effect, in the prescribed form containing prescribed information, in the fiscal return the eligible individual is required to file for the year under section 1000, or would be required to so file if tax were payable for the year by the eligible individual, the amount determined by the formula

(A × B) − (10% × C).

In the formula provided for in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant whom the eligible individual designates for the year in prescribed form, 30%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant whom the eligible individual designates for the year in prescribed form, 25%, and

iii.  in any other case, 9%;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the eligible individual’s work income for the year exceeds $2,400, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the aggregate of the eligible individual’s work income for the year and the work income of the eligible individual’s eligible spouse for the year exceeds $3,600; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the work premium reduction threshold that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the work premium reduction threshold that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9 or 1029.8.116.9.0.1, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2005, c. 1, s. 267; 2006, c. 13, s. 193; 2009, c. 15, s. 343; 2017, c. 1, s. 314.

2009-06-04

1029.8.116.5. An eligible individual for a taxation year who is resident in Québec at the end of 31 December of the year is deemed, subject to the third paragraph, to have paid to the Minister, on the eligible individual’s balance-due day for the year, on account of the eligible individual’s tax payable for the year, provided that the eligible individual makes an application to that effect, in the prescribed form containing prescribed information, in the fiscal return the eligible individual is required to file for the year under section 1000, or would be required to so file if tax were payable for the year by the eligible individual, the amount determined by the formula

(A × B) − (10% × C).

In the formula provided for in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant whom the eligible individual designates for the year in prescribed form, 30%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant whom the eligible individual designates for the year in prescribed form, 25%, and

iii.  in any other case, 7%;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the eligible individual’s work income for the year exceeds $2,400, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the aggregate of the eligible individual’s work income for the year and the work income of the eligible individual’s eligible spouse for the year exceeds $3,600; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  the work premium reduction threshold that is applicable for the year in respect of an eligible individual who does not have an eligible spouse for the year, and

ii.  the work premium reduction threshold that is applicable for the year in respect of an eligible individual who has an eligible spouse for the year.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the excess amount that corresponds to the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

2005, c. 1, s. 267; 2006, c. 13, s. 193; 2009, c. 15, s. 343.

2006-06-13

1029.8.116.5. An eligible individual for a taxation year who is resident in Québec at the end of 31 December of the year is deemed, subject to the third paragraph, to have paid to the Minister, on the eligible individual’s balance-due day for the year, on account of the eligible individual’s tax payable for the year, provided that the eligible individual makes an application therefor, in prescribed form containing the prescribed information, in the fiscal return the eligible individual is required to file for the year under section 1000, or would be required to so file if tax were payable for the year by the eligible individual, the amount determined by the formula

(A × B) − (10% × C).

In the formula provided for in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant whom the eligible individual designates for the year in prescribed form, 30%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant whom the eligible individual designates for the year in prescribed form, 25%, and

iii.  in any other case, 7%;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the eligible individual’s work income for the year exceeds $2,400, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the amount by which the lesser of the work premium reduction threshold that is applicable for the year in respect of the eligible individual and the aggregate of the eligible individual’s work income for the year and the work income of the eligible individual’s eligible spouse for the year exceeds $3,600; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  in the case where the eligible individual does not have an eligible spouse for the year, the work premium reduction threshold that is applicable for the year in respect of the eligible individual, and

ii.  in the case where the eligible individual has an eligible spouse for the year, the work premium reduction threshold that is applicable for the year in respect of the eligible individual.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

For the purposes of the first paragraph, an eligible individual who was resident in Québec immediately before the eligible individual’s death is deemed to be resident in Québec at the end of 31 December of the year in which the eligible individual died.

2005, c. 1, s. 267; 2006, c. 13, s. 193.

2006-03-01

1029.8.116.5. An eligible individual for a taxation year who is resident in Québec at the end of 31 December of the year is deemed, subject to the third paragraph, to have paid to the Minister, on the eligible individual’s balance-due day for the year, on account of the eligible individual’s tax payable for the year, provided that the eligible individual makes an application therefor, in prescribed form containing the prescribed information, in the fiscal return the eligible individual is required to file for the year under section 1000, or would be required to so file if tax were payable for the year by the eligible individual, the amount determined by the formula

(A × B) - (10% × C).

In the formula provided for in the first paragraph,

(a)  A is

i.  in the case where the eligible individual does not have an eligible spouse for the year but has a dependant whom the eligible individual designates for the year in prescribed form, 30%,

ii.  in the case where the eligible individual has an eligible spouse for the year and a dependant whom the eligible individual designates for the year in prescribed form, 25%, and

iii.  in any other case, 7%;

(b)  B is

i.  in the case where the eligible individual does not have an eligible spouse for the year, the amount by which the lesser of $9,700 and the eligible individual’s work income for the year exceeds $2,400, and

ii.  in any other case, the amount by which the lesser of $14,800 and the aggregate of the work income for the year of the eligible individual and that of the eligible individual’s eligible spouse for the year exceeds $3,600; and

(c)  C is the amount by which the eligible individual’s total income for the year exceeds

i.  in the case where the eligible individual does not have an eligible spouse for the year, $9,700, and

ii.  in any other case, $14,800.

For the purpose of computing the payments that an eligible individual for a taxation year is required to make under section 1025 or 1026, the individual is deemed to have paid to the Minister, on account of the individual’s tax payable for the year under this Part, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

For the purposes of the first paragraph, an eligible individual who was resident in Québec immediately before the eligible individual’s death is deemed to be resident in Québec at the end of 31 December of the year in which the eligible individual died.

2005, c. 1, s. 267.