Ministère de l'Emploi et de la Solidarité sociale
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 1129.0.0.1
Disposition versions

Full text
1129.0.0.1. In Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, “government assistance” and “non-government assistance” have the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
In this Part and in Parts III.0.1 to III.2.8, III.6.3 to III.6.7, III.7.1 to III.13 and III.15 to III.16,
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“individual” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232; 2007, c. 12, s. 223; 2009, c. 5, s. 512; 2010, c. 25, s. 197; 2013, c. 10, s. 153; 2015, c. 21, s. 504; 2017, c. 1, s. 373; 2021, c. 18, s. 153.
1129.0.0.1. In Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, “government assistance” and “non-government assistance” have the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
In this Part and in Parts III.0.1 to III.2.8, III.6.3 to III.6.6, III.7.1 to III.13 and III.15 to III.16,
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“individual” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232; 2007, c. 12, s. 223; 2009, c. 5, s. 512; 2010, c. 25, s. 197; 2013, c. 10, s. 153; 2015, c. 21, s. 504; 2017, c. 1, s. 373.
1129.0.0.1. In Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, “government assistance” and “non-government assistance” have the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
In this Part and in Parts III.0.1 to III.2.8, III.6.3, III.6.4, III.7.1 to III.13 and III.15 to III.16,
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“individual” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232; 2007, c. 12, s. 223; 2009, c. 5, s. 512; 2010, c. 25, s. 197; 2013, c. 10, s. 153; 2015, c. 21, s. 504.
1129.0.0.1. In Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, “government assistance” and “non-government assistance” have the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
In this Part and in Parts III.0.1 to III.2.7, III.6.3, III.6.4, III.7.1 to III.13 and III.15 to III.16,
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“individual” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232; 2007, c. 12, s. 223; 2009, c. 5, s. 512; 2010, c. 25, s. 197; 2013, c. 10, s. 153.
1129.0.0.1. In Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, “government assistance” and “non-government assistance” have the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
In this Part and in Parts III.0.1 to III.2.6, III.6.3, III.6.4, III.7.1 to III.13 and III.15 to III.16,
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“individual” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232; 2007, c. 12, s. 223; 2009, c. 5, s. 512; 2010, c. 25, s. 197.
1129.0.0.1. In Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2,
“government assistance” has the meaning assigned by the first paragraph of section 1029.6.0.0.1; and
“non-government assistance” has the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.0.1, III.1 to III.1.0.5, III.1.1, III.1.1.2, III.1.1.3, III.1.1.7, III.10 and III.10.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
In this Part and in Parts III.0.1 to III.2.4, III.6.3, III.6.4, III.7.1 to III.13 and III.15 to III.16,
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232; 2007, c. 12, s. 223; 2009, c. 5, s. 512.
1129.0.0.1. In Parts III.1 to III.1.0.5, III.1.1, III.1.1.7 and III.10.1.1 to III.10.2,
“government assistance” has the meaning assigned by the first paragraph of section 1029.6.0.0.1; and
“non-government assistance” has the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.1 to III.1.0.5, III.1.1, III.1.1.7 and III.10.1.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
In this Part and in Parts III.0.1 to III.2.4, III.6.3, III.6.4, III.7.1 to III.13, III.15 and III.16,
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232; 2007, c. 12, s. 223.
1129.0.0.1. In Parts III.1 to III.1.1 and III.10.1.1 to III.10.2,
“government assistance” has the meaning assigned by the first paragraph of section 1029.6.0.0.1; and
“non-government assistance” has the meaning assigned by the first paragraph of section 1029.6.0.0.1.
However, an amount of government assistance or non-government assistance referred to in any of Parts III.1 to III.1.1 and III.10.1.1 to III.10.2, does not include an amount that, in accordance with the second paragraph of section 1029.6.0.0.1, is not government assistance or non-government assistance, as the case may be, for the purposes of the division of Chapter III.1 of Title III of Book IX of Part I to which that Part relates.
2001, c. 51, s. 204; 2002, c. 9, s. 121; 2002, c. 40, s. 232.
© Gouvernement du Québec