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 752.0.7
Disposition versions

Full text
752.0.7. Where, for a taxation year, more than one individual is entitled to deduct an amount under sections 752.0.1 to 752.0.3 in respect of the same dependant, the following rules apply:
(a)  the amount that an individual could deduct, but for this section, for the year under sections 752.0.1 to 752.0.3 in respect of that person shall be reduced to the proportion of that amount determined, in respect of the individual, by all the individuals who would so be entitled to a deduction for the year under those sections in respect of that person;
(b)  the aggregate of the proportions determined for the purposes of paragraph a by all the individuals, in respect of that person, shall in no case exceed 1 for the year; and
(c)  where the aggregate of the proportions determined for the purposes of paragraph a exceeds 1 for the year, the Minister may fix the amount deductible by each individual for the year under those sections in respect of that person.
1989, c. 5, s. 104; 2003, c. 9, s. 71; 2005, c. 1, s. 157; 2009, c. 5, s. 273.
752.0.7. Where, for a taxation year, more than one individual is entitled to deduct an amount under sections 752.0.1 to 752.0.5.2 in respect of the same dependant, the following rules apply:
(a)  the amount that an individual could deduct, but for this section, for the year under sections 752.0.1 to 752.0.5.2 in respect of that person shall be reduced to the proportion of that amount determined, in respect of the individual, by all the individuals who would so be entitled to a deduction for the year under those sections in respect of that person;
(b)  the aggregate of the proportions determined for the purposes of paragraph a by all the individuals, in respect of that person, shall in no case exceed 1 for the year; and
(c)  where the aggregate of the proportions determined for the purposes of paragraph a exceeds 1 for the year, the Minister may fix the amount deductible by each individual for the year under those sections in respect of that person.
1989, c. 5, s. 104; 2003, c. 9, s. 71; 2005, c. 1, s. 157.
© Gouvernement du Québec