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 1029.8.151
Disposition versions
1029.8.151. (Repealed).
2010, c. 5, s. 168; 2021, c. 142021, c. 14, s. 1651.
1029.8.151. If more than one individual is deemed to have paid an amount to the Minister under section 1029.8.150 in relation to the same eligible dwelling, the total of the amounts that each of those individuals is deemed to have paid under that section in relation to the eligible dwelling may not exceed the particular amount that only one of those individuals would be deemed to have paid to the Minister under that section in relation to the eligible dwelling if the dwelling was an eligible dwelling in respect of that individual only.
If those individuals cannot agree as to what portion of the particular amount each would be deemed to have paid to the Minister under section 1029.8.150, the Minister may determine what portion of that amount is deemed paid by each individual under that section.
