I-3 - Taxation Act

Section 1029.8.150 Disposition versions

2021-06-02

1029.8.150. (Repealed).

2010, c. 5, s. 168; 2015, c. 21, s. 491; 2021, c. 14, s. 165.

2015-10-21

1029.8.150. An individual, other than a trust, who is resident in Québec at the end of 31 December 2009 is deemed to have paid to the Minister on the individual’s balance-due day for the individual’s taxation year 2009, on account of the individual’s tax payable under this Part for that year, an amount equal to the lesser of $2,500 and the amount obtained by multiplying 20% by the amount by which the individual’s qualified expenditure in relation to an eligible dwelling of the individual exceeds $7,500, if the individual files with the Minister, together with the fiscal return the individual is required to file for the year, or would be required to so file if tax were payable for the year, the prescribed form containing prescribed information.

For the purposes of the first paragraph, an individual who dies or ceases to be resident in Canada in the taxation year 2009 is deemed to be resident in Québec at the end of 31 December 2009 if the individual was resident in Québec immediately before dying or on the last day the individual was resident in Canada.

2010, c. 5, s. 168; 2015, c. 21, s. 491.

2010-04-20

1029.8.150. An individual, other than a trust, who is resident in Québec at the end of 31 December 2009 is deemed to have paid to the Minister on the individual’s balance-due day for the individual’s taxation year 2009, on account of the individual’s tax payable under this Part for that year, an amount equal to the lesser of $2,500 and the amount obtained by multiplying 20% by the amount by which the individual’s qualified expenditure in relation to an eligible dwelling of the individual exceeds $7,500, if the individual files with the Minister, together with the fiscal return the individual is required to file for the year, or would be required to so file if tax were payable for the year, the prescribed form containing prescribed information.

For the purposes of the first paragraph, an individual who dies or ceases to be resident in Canada in the taxation year 2009 is deemed to be resident in Québec at the end of 31 December 2009 if the individual was resident in Québec immediately before dying or on the last day the individual was resident in Canada.

The individual shall keep the invoices and other vouchers relating to the recognized home improvement and renovation work in respect of which an amount is included in computing the individual’s qualified expenditure in relation to an eligible dwelling during six years after the end of the last year to which they relate.

2010, c. 5, s. 168.