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I-3 - Taxation Act
Section 1029.8.164
Disposition versions
1029.8.164. An individual, other than a trust, who is resident in Québec at the end of 31 December of the taxation year 2014 is deemed to have paid to the Minister on the individual’s balance-due day for the individual’s taxation year 2014 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 for the taxation year 2014 in relation to an eligible home of the individual exceeds $3,000, 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.
An individual, other than a trust, who is resident in Québec at the end of 31 December of the taxation year 2015 is deemed to have paid to the Minister on the individual’s balance-due day for the individual’s taxation year 2015 on account of the individual’s tax payable under this Part for that year, 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, an amount equal to the lesser of
(a) the amount obtained by multiplying 20% by the amount by which the individual’s qualified expenditure for the taxation year 2015, in relation to an eligible home of the individual, exceeds the amount by which $3,000 exceeds the individual’s qualified expenditure, in relation to the eligible home, for the taxation year 2014; and
(b) the amount by which $2,500 exceeds the aggregate of all amounts each of which is an amount that the individual, or a person together with whom the individual owns the eligible home, is deemed to have paid to the Minister under the first paragraph, in relation to the eligible home.
For the purposes of this section, an individual who dies or ceases to be resident in Canada in a taxation year is deemed to be resident in Québec at the end of 31 December of that year if the individual was resident in Québec immediately before dying or, as the case may be, on the last day the individual was resident in Canada.
