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 1029.8.61.5
Disposition versions
1029.8.61.5. Subject to section 1029.8.61.5.1, an eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to
(a) where neither the eligible individual nor, if section 1029.8.61.5.1 applies in respect of the eligible individual, the eligible individual’s eligible spouse is a dependent person at the end of the year, the amount determined by the formula
(A × B) − (C + D); or
(b) in any other case, the amount determined by the formula
(35% × B) + E.
In the formulas in the first paragraph,
(a) A is
i. 36%, where the taxation year is the year 2022,
ii. 37%, where the taxation year is the year 2023,
iii. 38%, where the taxation year is the year 2024,
iv. 39%, where the taxation year is the year 2025, or
v. 40%, where the taxation year is a year subsequent to the year 2025;
(b) B is the aggregate of all amounts each of which is an eligible expense made by the eligible individual in the year;
(c) C is 3% of the amount by which the lesser of $100,000 and the eligible individual’s family income for the year exceeds $60,135;
(d) D is 7% of the amount by which the eligible individual’s family income for the year exceeds $100,000; and
(e) E is the amount determined by the formula
F − G.
In the formula in subparagraph e of the second paragraph,
(a) F is the product obtained by multiplying the aggregate described in subparagraph b of the second paragraph by
i. 1%, where the taxation year is the year 2022,
ii. 2%, where the taxation year is the year 2023,
iii. 3%, where the taxation year is the year 2024,
iv. 4%, where the taxation year is the year 2025, or
v. 5%, where the taxation year is a year subsequent to the year 2025; and
(b) G is 3% of the amount by which the eligible individual’s family income for the year exceeds $60,135.
However, for the purposes of subparagraph b of the second paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year may not exceed
(a) $25,500, if the eligible individual is a dependent person at the end of the year; or
(b) $19,500, if subparagraph a does not apply to the eligible individual.
An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual files with the Minister the prescribed form containing prescribed information and the following documents with the fiscal return filed for the year under section 1000, unless the documents have already been filed with the Minister in connection with an application for advance payments made under section 1029.8.61.6:
(a) if the eligible individual lives in a dwelling unit and the eligible expense includes a portion of the amount paid as rent, as determined under section 1029.8.61.2.1 or 1029.8.61.2.5,
i. a copy of the lease of the dwelling unit or of the written document that must be given to the lessee in the case of an oral lease,
ii. a copy of the schedule to the lease of the dwelling unit, if any, and
iii. a copy of any notice of change to the lease or of any judgment setting the rent for the dwelling unit; and
(b) if the eligible individual lives in an immovable under divided co-ownership and the eligible expense includes an amount in respect of the expenses arising from the co-ownership, a copy of the information return, in prescribed form, sent by the syndicate of co-owners.
1029.8.61.5. Subject to section 1029.8.61.5.1, an eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to
(a) where neither the eligible individual nor, if section 1029.8.61.5.1 applies in respect of the eligible individual, the eligible individual’s eligible spouse is a dependent person at the end of the year, the amount determined by the formula
(A × B) − (C + D); or
(b) in any other case, the amount determined by the formula
(35% × B) + E.
In the formulas in the first paragraph,
(a) A is
i. 36%, where the taxation year is the year 2022,
ii. 37%, where the taxation year is the year 2023,
iii. 38%, where the taxation year is the year 2024,
iv. 39%, where the taxation year is the year 2025, or
v. 40%, where the taxation year is a year subsequent to the year 2025;
(b) B is the aggregate of all amounts each of which is an eligible expense made by the eligible individual in the year;
(c) C is 3% of the amount by which the lesser of $100,000 and the eligible individual’s family income for the year exceeds $60,135;
(d) D is 7% of the amount by which the eligible individual’s family income for the year exceeds $100,000; and
(e) E is the amount determined by the formula
F − G.
In the formula in subparagraph e of the second paragraph,
(a) F is the product obtained by multiplying the aggregate described in subparagraph b of the second paragraph by
i. 1%, where the taxation year is the year 2022,
ii. 2%, where the taxation year is the year 2023,
iii. 3%, where the taxation year is the year 2024,
iv. 4%, where the taxation year is the year 2025, or
v. 5%, where the taxation year is a year subsequent to the year 2025; and
(b) G is 3% of the amount by which the eligible individual’s family income for the year exceeds $60,135.
However, for the purposes of subparagraph b of the second paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year may not exceed
(a) $25,500, if the eligible individual is a dependent person at the end of the year; or
(b) $19,500, if subparagraph a does not apply to the eligible individual.
An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual files with the Minister the following documents with the fiscal return the eligible individual is required to file for the year under section 1000, unless the documents have already been filed with the Minister in connection with an application for advance payments made under section 1029.8.61.6:
(a) if the eligible individual lives in a dwelling unit and the eligible expense includes a portion of the amount paid as rent, as determined under section 1029.8.61.2.1 or 1029.8.61.2.5,
i. a copy of the lease of the dwelling unit or of the written document that must be given to the lessee in the case of an oral lease,
ii. a copy of the schedule to the lease of the dwelling unit, if any, and
iii. a copy of any notice of change to the lease or of any judgment setting the rent for the dwelling unit; and
(b) if the eligible individual lives in an immovable under divided co-ownership and the eligible expense includes an amount in respect of the expenses arising from the co-ownership, a copy of the information return, in prescribed form, sent by the syndicate of co-owners.
1029.8.61.5. Subject to section 1029.8.61.5.1, an eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is the product obtained by multiplying the aggregate of all amounts each of which is an eligible expense made by the eligible individual in the year by
i. 31%, for the taxation year 2013,
ii. 32%, for the taxation year 2014,
iii. 33%, for the taxation year 2015,
iv. 34%, for the taxation year 2016, or
v. 35%, for a taxation year subsequent to the taxation year 2016; and
(b) B is
i. 3% of the amount by which the eligible individual’s family income for the year exceeds $54,790, where neither the eligible individual, nor, if section 1029.8.61.5.1 applies in respect of the eligible individual, the eligible individual’s eligible spouse, is a dependent person at the end of the year, and
ii. zero, in any other case.
However, for the purposes of subparagraph a of the second paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year may not exceed
(a) $25,500, if the eligible individual is a dependent person at the end of the year; or
(b) $19,500, if subparagraph a does not apply to the eligible individual.
An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual files with the Minister the following documents with the fiscal return the eligible individual is required to file for the year under section 1000, unless the documents have already been filed with the Minister in connection with an application for advance payments made under section 1029.8.61.6:
(a) if the eligible individual lives in a dwelling unit and the eligible expense includes a portion of the amount paid as rent, as determined under section 1029.8.61.2.1 or 1029.8.61.2.5,
i. a copy of the lease of the dwelling unit or of the written document that must be given to the lessee in the case of an oral lease,
ii. a copy of the schedule to the lease of the dwelling unit, if any, and
iii. a copy of any notice of change to the lease or of any judgment setting the rent for the dwelling unit; and
(b) if the eligible individual lives in an immovable under divided co-ownership and the eligible expense includes an amount in respect of the expenses arising from the co-ownership, a copy of the information return, in prescribed form, sent by the syndicate of co-owners.
1029.8.61.5. Subject to section 1029.8.61.5.1, an eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is the product obtained by multiplying the aggregate of all amounts each of which is an eligible expense made by the eligible individual in the year by
i. 31%, for the taxation year 2013,
ii. 32%, for the taxation year 2014,
iii. 33%, for the taxation year 2015,
iv. 34%, for the taxation year 2016, or
v. 35%, for a taxation year subsequent to the taxation year 2016; and
(b) B is
i. 3% of the amount by which the eligible individual’s family income for the year exceeds $54,790, where neither the eligible individual, nor, if section 1029.8.61.5.1 applies in respect of the eligible individual, the eligible individual’s eligible spouse, is a dependent person at the end of the year, and
ii. zero, in any other case.
However, for the purposes of subparagraph a of the second paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year may not exceed
(a) $25,500, if the eligible individual is a dependent person at the end of the year; or
(b) $19,500, if subparagraph a does not apply to the eligible individual.
An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual files with the Minister the following documents with the fiscal return the eligible individual is required to file for the year under section 1000, unless the documents have already been filed with the Minister in connection with an application for advance payments made under section 1029.8.61.6:
(a) if the eligible individual lives in a dwelling unit and the eligible expense includes a portion of the amount paid as rent, as determined under section 1029.8.61.2.1 or 1029.8.61.2.5,
i. a copy of the lease of the dwelling unit or of the written document that must be given to the lessee in the case of an oral lease,
ii. a copy of the schedule to the lease of the dwelling unit, if any, and
iii. a copy of any notice of change to the lease or of any judgment setting the rent for the dwelling unit; and
(b) if the eligible individual lives in an immovable under divided co-ownership and the eligible expense includes an amount in respect of the expenses arising from the co-ownership, a copy of the information return, in prescribed form, sent by the syndicate of co-owners.
An eligible individual referred to in the first paragraph shall keep the invoices and other vouchers relating to the eligible services during six years after the last year to which they relate.
1029.8.61.5. Subject to section 1029.8.61.5.1, an eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is 30% of the aggregate of all amounts each of which is an eligible expense; and
(b) B is 3% of the amount by which the eligible individual’s family income for the year exceeds $50,000.
However, for the purposes of subparagraph a of the second paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year may not exceed
(a) $21,600, if the eligible individual is a dependent person at the end of the year; or
(b) $15,600, if subparagraph a does not apply to the eligible individual.
An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual files with the Minister the following documents with the fiscal return the eligible individual is required to file for the year under section 1000, unless the documents have already been filed with the Minister in connection with an application for advance payments made under section 1029.8.61.6:
(a) if the eligible individual lives in a dwelling unit and the eligible expense includes a portion of the amount paid as rent, as determined under section 1029.8.61.2.1 or 1029.8.61.2.5,
i. a copy of the lease of the dwelling unit or of the written document that must be given to the lessee in the case of an oral lease,
ii. a copy of the schedule to the lease of the dwelling unit, if any, and
iii. a copy of any notice of change to the lease or of any judgment setting the rent for the dwelling unit; and
(b) if the eligible individual lives in an immovable under divided co-ownership and the eligible expense includes an amount in respect of the expenses arising from the co-ownership, a copy of the information return, in prescribed form, sent by the syndicate of co-owners.
An eligible individual referred to in the first paragraph shall keep the invoices and other vouchers relating to the eligible services during six years after the last year to which they relate.
1029.8.61.5. An eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to 25% of the aggregate of all amounts each of which is an eligible expense.
However, for the purposes of the first paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year shall not exceed $15,000.
An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual files with the Minister any of the following documents with the fiscal return the eligible individual is required to file for the year under section 1000:
(a) if the eligible individual lives in a housing unit that is a self-contained domestic establishment or a room described in section 1029.8.61.1.1 and the eligible expense includes a portion of the rent amount, a copy of the information return, in prescribed form, sent by the lessor; and
(b) if the eligible individual lives in an immovable under divided co-ownership and the eligible expense includes an amount in respect of the expenses arising from the co-ownership, a copy of the information return, in prescribed form, sent by the syndicate of co-owners.
An eligible individual referred to in the first paragraph shall keep the invoices and other vouchers relating to the eligible services during six years after the last year to which they relate.
1029.8.61.5. An eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to 25 % of the aggregate of all amounts each of which is an eligible expense.
However, for the purposes of the first paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year shall not exceed $15,000.
An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual files with the Minister any of the following documents with the fiscal return the eligible individual is required to file for the year under section 1000:
(a) if the eligible individual lives in a housing unit that is a self-contained domestic establishment or a room described in section 1029.8.61.1.1 and the eligible expense includes a portion of the rent amount, a copy of the information return, in prescribed form, sent by the lessor; and
(b) if the eligible individual lives in an immovable under divided co-ownership and the eligible expense includes an amount in respect of the expenses arising from the co-ownership, a copy of the information return, in prescribed form, sent by the syndicate of co-owners.
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.
An eligible individual referred to in the first paragraph shall keep the invoices and other vouchers relating to the eligible services during six years after the last year to which they relate.
1029.8.61.5. An eligible individual who, in a taxation year, makes an eligible expense and files, for the year, a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that taxation year, on account of the eligible individual’s tax payable for the year under this Part, an amount equal to 23% of the aggregate of all amounts each of which is an eligible expense.
However, for the purposes of the first paragraph, the aggregate of all amounts each of which is an eligible expense made by an eligible individual in a taxation year shall not exceed $12,000.
