I-3 - Taxation Act

Section 1029.8.66.9 Disposition versions

2015-10-21

1029.8.66.9. An individual who is resident in Québec at the end of 31 December of a taxation year, other than an excluded individual for the year, and who files a fiscal return under section 1000 for that year is deemed to have paid to the Minister, on the individual’s balance-due day for that year, on account of the individual’s tax payable for that year under this Part, an amount equal to 20% of the aggregate of all amounts each of which is, in respect of an eligible child of the individual for the year, the lesser of

(a)  the aggregate of the individual’s eligible expenses for the year and, if applicable, those of the individual’s eligible spouse for the year, in respect of the child; and

(b)  the eligible expenses limit that applies for the year in respect of the child.

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

An 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 individual holds a receipt, containing the prescribed information and constituting proof of payment of the expense, issued by the person or partnership who offered the eligible child a recognized program of activities.

2015, c. 21, s. 483.