I-3 - Taxation Act

Section 1029.8.61.96.3 Disposition versions

2021-06-02

1029.8.61.96.3. (Repealed).

2019, c. 14, s. 387; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.96.3. 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—in respect of each person who, throughout the person’s minimum period of support by the individual for the year, is an eligible relative of the individual—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.

2019, c. 14, s. 387.