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 752.0.7.1
Disposition versions

Full text
752.0.7.1. In this chapter,
“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;
“family income” of an individual for a taxation year means the amount by which the aggregate of the income of the individual for the year and the income, for the year, of the individual’s eligible spouse for the year exceeds $33,755.
1997, c. 85, s. 123; 2003, c. 9, s. 72; 2005, c. 1, s. 158; 2009, c. 5, s. 274; 2015, c. 36, s. 41; 2017, c. 29, s. 128.
752.0.7.1. In this chapter,
“age of eligibility”, in relation to a taxation year, means
(a)  66 years of age, for the taxation year 2016;
(b)  67 years of age, for the taxation year 2017;
(c)  68 years of age, for the taxation year 2018;
(d)  69 years of age, for the taxation year 2019; and
(e)  70 years of age, for a taxation year subsequent to the taxation year 2019;
“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;
“family income” of an individual for a taxation year means the amount by which the aggregate of the income of the individual for the year and the income, for the year, of the individual’s eligible spouse for the year exceeds $29,290.
1997, c. 85, s. 123; 2003, c. 9, s. 72; 2005, c. 1, s. 158; 2009, c. 5, s. 274; 2015, c. 36, s. 41.
752.0.7.1. In this chapter,
“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;
“family income” of an individual for a taxation year means the amount by which the aggregate of the income of the individual for the year and the income, for the year, of the individual’s eligible spouse for the year exceeds $29,290.
1997, c. 85, s. 123; 2003, c. 9, s. 72; 2005, c. 1, s. 158; 2009, c. 5, s. 274.
752.0.7.1. In this chapter,
“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;
“family income” of an individual for a taxation year means the amount by which the aggregate of the income of the individual for the year and the income, for the year, of the individual’s eligible spouse for the year exceeds $27,635.
1997, c. 85, s. 123; 2003, c. 9, s. 72; 2005, c. 1, s. 158.
© Gouvernement du Québec