I-3 - Taxation Act

Section 1029.8.61.85 Disposition versions

2021-06-02

1029.8.61.85. (Repealed).

2011, c. 34, s. 100; 2019, c. 14, s. 382; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.85. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, an amount equal to the aggregate of all amounts each of which is, subject to sections 1029.8.61.88 and 1029.8.61.89, an amount determined, in respect of each person who, throughout the minimum co-residency period of that person for the year, is an eligible relative of the individual and who, throughout that period, ordinarily lives with the individual in a self-contained domestic establishment of which the person or the person’s spouse, alone or jointly with another person, is the owner, lessee or sublessee throughout that period, by the formula

A + B.

In the formula in the first paragraph,

(a)  A is an amount of $663; and

(b)  B is an amount equal to the amount by which $542 exceeds 16% of the eligible relative’s income for the year that exceeds $24,105.

For the purposes of this section, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year of the individual’s death.

2011, c. 34, s. 100; 2019, c. 14, s. 382.

2011-12-09

1029.8.61.85. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, an amount equal to the aggregate of all amounts each of which is, subject to sections 1029.8.61.88 and 1029.8.61.89, an amount determined, in respect of each person who, throughout the minimum co-residency period of that person for the year, is an eligible relative of the individual and who, throughout that period, ordinarily lives with the individual in a self-contained domestic establishment of which the person or the person’s spouse, alone or jointly with another person, is the owner, lessee or sublessee throughout that period, by the formula

A + B.

In the formula in the first paragraph,

(a)  A is an amount of $591; and

(b)  B is an amount equal to the amount by which $484 exceeds 16% of the income of the eligible relative for the year that exceeds $21,505.

For the purposes of this section, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year of the individual’s death.

2011, c. 34, s. 100.