I-3 - Taxation Act

Section 1029.6.0.6 Disposition versions

2024-01-01

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amounts of $60,135 and $100,000 mentioned in section 1029.8.61.5;

(a.1)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  (subparagraph repealed);

(b.2)  (subparagraph repealed);

(b.3)  (subparagraph repealed);

(b.4)  (subparagraph repealed);

(b.5)  (subparagraph repealed);

(b.5.0.1)  (subparagraph repealed);

(b.5.0.2)  (subparagraph repealed);

(b.5.0.2.1)  the amount of $1,250, wherever it is mentioned in sections 1029.8.61.96.12 and 1029.8.61.96.13;

(b.5.0.2.2)  the amount of $22,180, wherever it is mentioned in section 1029.8.61.96.12;

(b.5.0.3)  (subparagraph repealed);

(b.5.0.4)  the amounts of $24,195 and $39,350 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  (subparagraph repealed);

(c)  the amount of $12,638 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,375, $10,675 and $14,605 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $21,555 and $104,170 mentioned in section 1029.8.80;

(e)  (subparagraph repealed);

(f)  (subparagraph repealed);

(g)  (subparagraph repealed);

(h)  (subparagraph repealed);

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  (subparagraph repealed).

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and lof the fourth paragraph, as they read for that taxation year, are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214; 2021, c. 14, s. 124; 2021, c. 18, s. 100; 2021, c. 36, s. 101; 2022, c. 23, s. 95; 2023, c. 19, s. 104.

2023-09-26

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amounts of $60,135 and $100,000 mentioned in section 1029.8.61.5;

(a.1)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  (subparagraph repealed);

(b.2)  (subparagraph repealed);

(b.3)  (subparagraph repealed);

(b.4)  (subparagraph repealed);

(b.5)  (subparagraph repealed);

(b.5.0.1)  (subparagraph repealed);

(b.5.0.2)  (subparagraph repealed);

(b.5.0.2.1)  the amount of $1,250, wherever it is mentioned in sections 1029.8.61.96.12 and 1029.8.61.96.13;

(b.5.0.2.2)  the amount of $22,180, wherever it is mentioned in section 1029.8.61.96.12;

(b.5.0.3)  (subparagraph repealed);

(b.5.0.4)  the amounts of $24,195 and $39,350 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  (subparagraph repealed);

(c)  the amount of $11,081 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,375, $10,675 and $14,605 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $21,555 and $104,170 mentioned in section 1029.8.80;

(e)  (subparagraph repealed);

(f)  (subparagraph repealed);

(g)  (subparagraph repealed);

(h)  (subparagraph repealed);

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  (subparagraph repealed).

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and lof the fourth paragraph, as they read for that taxation year, are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214; 2021, c. 14, s. 124; 2021, c. 18, s. 100; 2021, c. 36, s. 101; 2022, c. 23, s. 95; 2023, c. 19, s. 104.

2023-01-01

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amounts of $60,135 and $100,000 mentioned in section 1029.8.61.5;

(a.1)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  (subparagraph repealed);

(b.2)  (subparagraph repealed);

(b.3)  (subparagraph repealed);

(b.4)  (subparagraph repealed);

(b.5)  (subparagraph repealed);

(b.5.0.1)  (subparagraph repealed);

(b.5.0.2)  (subparagraph repealed);

(b.5.0.2.1)  the amount of $1,250, wherever it is mentioned in sections 1029.8.61.96.12 and 1029.8.61.96.13;

(b.5.0.2.2)  the amount of $22,180, wherever it is mentioned in section 1029.8.61.96.12;

(b.5.0.3)  the amount of $411 mentioned in subparagraphs i and ii of subparagraph a of the second paragraph of section 1029.8.61.104;

(b.5.0.4)  the amounts of $24,195 and $39,350 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $11,081 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,375, $10,675 and $14,605 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $21,555 and $104,170 mentioned in section 1029.8.80;

(e)  (subparagraph repealed);

(f)  (subparagraph repealed);

(g)  (subparagraph repealed);

(h)  (subparagraph repealed);

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  (subparagraph repealed).

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and lof the fourth paragraph, as they read for that taxation year, are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214; 2021, c. 14, s. 124; 2021, c. 18, s. 100; 2021, c. 36, s. 101; 2022, c. 23, s. 95.

2022-06-08

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amounts of $60,135 and $100,000 mentioned in section 1029.8.61.5;

(a.1)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  (subparagraph repealed);

(b.2)  (subparagraph repealed);

(b.3)  (subparagraph repealed);

(b.4)  (subparagraph repealed);

(b.5)  (subparagraph repealed);

(b.5.0.1)  (subparagraph repealed);

(b.5.0.2)  (subparagraph repealed);

(b.5.0.2.1)  the amount of $1,250, wherever it is mentioned in sections 1029.8.61.96.12 and 1029.8.61.96.13;

(b.5.0.2.2)  the amount of $22,180, wherever it is mentioned in section 1029.8.61.96.12;

(b.5.0.3)  the amount of $203 mentioned in subparagraphs i and ii of subparagraph a of the second paragraph of section 1029.8.61.104;

(b.5.0.4)  the amounts of $22,885 and $37,225 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $10,482 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,085, $9,660 and $13,220 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $35,950 and $160,220 mentioned in section 1029.8.80;

(e)  (subparagraph repealed);

(f)  (subparagraph repealed);

(g)  (subparagraph repealed);

(h)  (subparagraph repealed);

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  (subparagraph repealed).

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and lof the fourth paragraph, as they read for that taxation year, are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214; 2021, c. 14, s. 124; 2021, c. 18, s. 100; 2021, c. 36, s. 101; 2022, c. 23, s. 95.

2021-12-10

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amounts of $60,135 and $100,000 mentioned in section 1029.8.61.5;

(a.1)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  (subparagraph repealed);

(b.2)  (subparagraph repealed);

(b.3)  (subparagraph repealed);

(b.4)  (subparagraph repealed);

(b.5)  (subparagraph repealed);

(b.5.0.1)  (subparagraph repealed);

(b.5.0.2)  (subparagraph repealed);

(b.5.0.2.1)  the amount of $1,250, wherever it is mentioned in sections 1029.8.61.96.12 and 1029.8.61.96.13;

(b.5.0.2.2)  the amount of $22,180, wherever it is mentioned in section 1029.8.61.96.12;

(b.5.0.3)  the amount of $203 mentioned in subparagraphs i and ii of subparagraph a of the second paragraph of section 1029.8.61.104;

(b.5.0.4)  the amounts of $22,885 and $37,225 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $10,482 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,085, $9,660 and $13,220 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $35,950 and $160,220 mentioned in section 1029.8.80;

(e)  the amounts between $35,950 and $157,545 mentioned in section 1029.8.80.3;

(f)  (subparagraph repealed);

(g)  (subparagraph repealed);

(h)  (subparagraph repealed);

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  (subparagraph repealed).

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214; 2021, c. 14, s. 124; 2021, c. 18, s. 100; 2021, c. 36, s. 101.

2021-06-04

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  (subparagraph repealed);

(b.2)  (subparagraph repealed);

(b.3)  (subparagraph repealed);

(b.4)  (subparagraph repealed);

(b.5)  (subparagraph repealed);

(b.5.0.1)  (subparagraph repealed);

(b.5.0.2)  (subparagraph repealed);

(b.5.0.2.1)  the amount of $1,250, wherever it is mentioned in sections 1029.8.61.96.12 and 1029.8.61.96.13;

(b.5.0.2.2)  the amount of $22,180, wherever it is mentioned in section 1029.8.61.96.12;

(b.5.0.3)  the amount of $203 mentioned in subparagraphs i and ii of subparagraph a of the second paragraph of section 1029.8.61.104;

(b.5.0.4)  the amounts of $22,885 and $37,225 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $10,482 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,085, $9,660 and $13,220 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $35,950 and $160,220 mentioned in section 1029.8.80;

(e)  the amounts between $35,950 and $157,545 mentioned in section 1029.8.80.3;

(f)  (subparagraph repealed);

(g)  (subparagraph repealed);

(h)  (subparagraph repealed);

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  (subparagraph repealed).

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214; 2021, c. 14, s. 124; 2021, c. 18, s. 100.

2021-06-02

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  (subparagraph repealed);

(b.2)  (subparagraph repealed);

(b.3)  (subparagraph repealed);

(b.4)  (subparagraph repealed);

(b.5)  (subparagraph repealed);

(b.5.0.1)  (subparagraph repealed);

(b.5.0.2)  (subparagraph repealed);

(b.5.0.2.1)  the amount of $1,250, wherever it is mentioned in sections 1029.8.61.96.12 and 1029.8.61.96.13;

(b.5.0.2.2)  the amount of $22,180, wherever it is mentioned in section 1029.8.61.96.12;

(b.5.0.3)  the amount of $203 mentioned in subparagraphs i and ii of subparagraph a of the second paragraph of section 1029.8.61.104;

(b.5.0.4)  the amounts of $22,885 and $37,225 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $10,482 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,085, $9,660 and $13,220 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $35,950 and $160,220 mentioned in section 1029.8.80;

(e)  the amounts between $35,950 and $157,545 mentioned in section 1029.8.80.3;

(f)  (subparagraph repealed);

(g)  (subparagraph repealed);

(h)  (subparagraph repealed);

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $584 mentioned in sections 1029.9.1, 1029.9.2 and 1029.9.2.1.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214; 2021, c. 14, s. 124.

2020-03-17

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $663 and $542 mentioned in section 1029.8.61.64;

(b)  the amount of $24,105 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $663 and $542 mentioned in section 1029.8.61.85;

(b.3)  the amount of $24,105 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

(b.5)  the amount of $1,032 mentioned in section 1029.8.61.93;

(b.5.0.1)  the amount of $542 mentioned in section 1029.8.61.96.3;

(b.5.0.2)  the amount of $24,105 mentioned in section 1029.8.61.96.3;

(b.5.0.3)  the amount of $203 mentioned in subparagraphs i and ii of subparagraph a of the second paragraph of section 1029.8.61.104;

(b.5.0.4)  the amounts of $22,885 and $37,225 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $10,482 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,085, $9,660 and $13,220 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $35,950 and $160,220 mentioned in section 1029.8.80;

(e)  the amounts between $35,950 and $157,545 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $584 mentioned in sections 1029.9.1, 1029.9.2 and 1029.9.2.1.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301; 2020, c. 5, s. 214.

2019-06-19

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $663 and $542 mentioned in section 1029.8.61.64;

(b)  the amount of $24,105 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $663 and $542 mentioned in section 1029.8.61.85;

(b.3)  the amount of $24,105 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

(b.5)  the amount of $1,032 mentioned in section 1029.8.61.93;

(b.5.0.1)  the amount of $542 mentioned in section 1029.8.61.96.3;

(b.5.0.2)  the amount of $24,105 mentioned in section 1029.8.61.96.3;

(b.5.0.3)  the amount of $203 mentioned in subparagraphs i and ii of subparagraph a of the second paragraph of section 1029.8.61.104;

(b.5.0.4)  the amounts of $22,885 and $37,225 mentioned in subparagraphs i and ii of subparagraph b of the second paragraph of section 1029.8.61.104;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $10,482 mentioned in the definition of “eligible child” in section 1029.8.67;

(c.1)  the amounts of $5,085, $9,660 and $13,220 mentioned in the definition of “qualified child care expense” in section 1029.8.67;

(d)  the amounts between $35,950 and $160,220 mentioned in section 1029.8.80;

(e)  the amounts between $35,950 and $157,545 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $584 mentioned in sections 1029.9.1, 1029.9.2 and 1029.9.2.1.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174; 2019, c. 14, s. 301.

2017-12-07

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

(b.5)  the amount of $1,000 mentioned in section 1029.8.61.93;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $10,222 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268; 2017, c. 29, s. 174.

2017-02-08

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

(b.5)  the amount of $1,000 mentioned in section 1029.8.61.93;

(b.5.1)  the amounts between $50,000 and $120,000 mentioned in section 1029.8.66.5.1;

(b.5.2)  the amounts between $25,000 and $60,000 mentioned in section 1029.8.66.5.2;

(b.5.3)  the amounts of $97,458 and $48,729 mentioned in section 1029.8.66.5.3;

(b.5.4)  the amounts between $50,000 and $97,458 mentioned in section 1029.8.66.5.4;

(b.5.5)  the amounts between $25,000 and $48,729 mentioned in section 1029.8.66.5.5;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $6,890 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79; 2017, c. 1, s. 268.

2017-01-01

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

(b.5)  the amount of $1,000 mentioned in section 1029.8.61.93;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $6,890 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  (subparagraph repealed);

(h.2)  (subparagraph repealed);

(h.3)  (subparagraph repealed);

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370; 2015, c. 36, s. 79.

2015-10-21

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

In force: 2017-01-01

(b.5)  the amount of $1,000 mentioned in section 1029.8.61.93;

(b.6)  the amount of $130,000 mentioned in section 1029.8.66.6;

(b.7)  the amount of $40,000 mentioned in section 1029.8.66.11;

(c)  the amount of $6,890 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  the amounts of $114, $132, $275, $350, $533, $647 and $1,620, wherever they are mentioned in section 1029.8.116.16;

(h.2)  the amount of $32,795 mentioned in section 1029.8.116.16;

(h.3)  the amount of $20,000 mentioned in section 1029.8.116.34;

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98; 2015, c. 21, s. 370.

2014-01-01

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $54,790 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

(c)  the amount of $6,890 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  the amounts of $110, $128, $265, $339, $515, $625 and $790, wherever they are mentioned in section 1029.8.116.16;

(h.2)  the amount of $30,875 mentioned in section 1029.8.116.16;

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98.

2013-06-05

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $50,000 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  (subparagraph repealed);

(c)  the amount of $6,890 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  the amounts of $110, $128, $265, $339, $515, $625 and $790, wherever they are mentioned in section 1029.8.116.16;

(h.2)  the amount of $30,875 mentioned in section 1029.8.116.16;

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71; 2013, c. 10, s. 98.

2013-01-01

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $50,000 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  the amount of $591 mentioned in section 1029.8.61.93;

(c)  the amount of $6,890 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(h.1)  the amounts of $110, $128, $265, $339, $515, $625 and $790, wherever they are mentioned in section 1029.8.116.16;

(h.2)  the amount of $30,875 mentioned in section 1029.8.116.16;

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71.

2012-01-01

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first paragraph refers are

(a)  the amount of $50,000 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $591 and $484 mentioned in section 1029.8.61.64;

(b)  the amount of $21,505 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(b.2)  the amounts of $591 and $484 mentioned in section 1029.8.61.85;

(b.3)  the amount of $21,505 mentioned in section 1029.8.61.85;

(b.4)  the amount of $591 mentioned in section 1029.8.61.93;

(c)  the amount of $6,890 mentioned in section 1029.8.67;

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

Not in force

(h.1)  the amounts of $110, $128, $265, $339, $515, $625 and $790, wherever they are mentioned in section 1029.8.116.16;

(h.2)  the amount of $30,875 mentioned in section 1029.8.116.16;

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199; 2011, c. 1, s. 54; 2011, c. 34, s. 71.

Subparagraph h.1 of the fourth paragraph of this section applies from the taxation year 2013. (2011, c. 1, s. 54, subs. 3).

2010-01-01

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first and fifth paragraphs refer are

(a)  the amount of $50,000 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $550 and $450 mentioned in section 1029.8.61.64;

(b)  the amount of $20,000 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(c)  the amount of $6,890 mentioned in section 1029.8.67;(*)

(d)  the amounts between $31,520 and $140,450 mentioned in section 1029.8.80;(*)

(e)  the amounts between $31,520 and $138,100 mentioned in section 1029.8.80.3;(*)

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199.

(*): when section 1029.6.0.6 of this Act applies to the taxation year 2009, it is to be read without reference to subparagraphs c, d and e of its fourth paragraph. (2009, c. 15, s. 199, subs. 3).

2009-06-04

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year immediately before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first and fifth paragraphs refer are

(a)  the amount of $50,000 mentioned in section 1029.8.61.5;

(a.1)  the amounts of $550 and $450 mentioned in section 1029.8.61.64;

(b)  the amount of $20,000 mentioned in section 1029.8.61.64;

(b.1)  the amount of $50,000 mentioned in section 1029.8.61.76;

(c)  the amount of $6,275 mentioned in section 1029.8.67;(*)

(d)  the amounts between $28,705 and $79,725 mentioned in section 1029.8.80;(*)

(e)  the amounts between $28,705 and $76,535 mentioned in section 1029.8.80.3;(*)

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(i)  (subparagraph repealed);

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118;

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126; and

(n)  the amount of $500 mentioned in sections 1029.9.1 and 1029.9.2.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428; 2009, c. 15, s. 199.

(*): when section 1029.6.0.6 of this Act applies to the taxation year 2009, it is to be read without reference to subparagraphs c, d and e of its fourth paragraph. (2009, c. 15, s. 199, subs. 3).

2009-05-15

1029.6.0.6. Each of the amounts referred to in the fourth paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A/B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year next before the year preceding that for which the amount is to be adjusted.

If the factor determined by the formula in the first paragraph has more than four decimal places, only the first four decimal digits are retained and the fourth is increased by one unit if the fifth is greater than 4.

The amounts to which the first and fifth paragraphs refer are

(a)  the amounts of $550 and $450 mentioned in section 1029.8.61.64;

(b)  the amount of $20,000 mentioned in section 1029.8.61.64;

(c)  the amount of $6,275 mentioned in section 1029.8.67;

(d)  the amounts between $28,705 and $79,725 mentioned in section 1029.8.80;

(e)  the amounts between $28,705 and $76,535 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $26 and $61, wherever they are mentioned in section 1029.8.114;

(i)  the amount of $6,275 mentioned in section 1029.8.116.1;

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118;

(l)  the amount of $18,600 mentioned in section 1029.8.118; and

(m)  the amounts of $37,500 and $75,000, wherever they are mentioned in paragraphs a and b of the definition of “increase amount” in the first paragraph of section 1029.8.126.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the fourth paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105; 2009, c. 5, s. 428.

2006-12-06

1029.6.0.6. Each of the amounts referred to in the third paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A / B) − 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year next before the year preceding that for which the amount is to be adjusted.

The amounts to which the first and fourth paragraphs refer are

(a)  the amounts of $550 and $450 mentioned in section 1029.8.61.64;

(b)  the amount of $20,000 mentioned in section 1029.8.61.64;

(c)  the amount of $6,275 mentioned in section 1029.8.67;

(d)  the amounts between $28,705 and $79,725 mentioned in section 1029.8.80;

(e)  the amounts between $28,705 and $76,535 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $15 and $38, wherever they are mentioned in section 1029.8.114;

(i)  the amount of $6,275 mentioned in section 1029.8.116.1;

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $1,000 mentioned in section 1029.8.118; and

(l)  the amount of $18,600 mentioned in section 1029.8.118.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the third paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235; 2006, c. 36, s. 105.

2006-03-01

1029.6.0.6. Each of the amounts referred to in the third paragraph shall, where it is to be used for a taxation year subsequent to the taxation year 2004, be adjusted annually in such a manner that the amount used for that taxation year is equal to the total of the amount used for the preceding taxation year and the product obtained by multiplying that amount so used by the factor determined by the formula

(A / B) - 1.

In the formula provided for in the first paragraph,

(a)  A is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year preceding that for which an amount is to be adjusted; and

(b)  B is the overall average Québec consumer price index without alcoholic beverages and tobacco products for the 12-month period that ended on 30 September of the taxation year next before the year preceding that for which the amount is to be adjusted.

The amounts to which the first and fourth paragraphs refer are

(a)  the amounts of $550 and $450 mentioned in section 1029.8.61.64;

(b)  the amount of $20,000 mentioned in section 1029.8.61.64;

(c)  the amount of $6,275 mentioned in section 1029.8.67;

(d)  the amounts between $28,705 and $79,725 mentioned in section 1029.8.80;

(e)  the amounts between $28,705 and $76,535 mentioned in section 1029.8.80.3;

(f)  the amount of $27,635 mentioned in sections 1029.8.101 and 1029.8.110;

(g)  the amounts of $110 and $163, wherever they are mentioned in section 1029.8.105;

(h)  the amounts of $15 and $38, wherever they are mentioned in section 1029.8.114;

(i)  the amount of $6,275 mentioned in section 1029.8.116.1;

(j)  the amount of $2,500 mentioned in section 1029.8.117;

(k)  the amount of $750 mentioned in section 1029.8.118; and

(l)  the amount of $18,600 mentioned in section 1029.8.118.

For the purposes of the first paragraph in respect of an amount to be used for the taxation year 2005, the amounts referred to in subparagraphs c to i and l of the third paragraph are deemed to be the amounts used for the taxation year 2004.

2001, c. 51, s. 90; 2005, c. 1, s. 214; 2005, c. 38, s. 235,; [Please refer to the transitional rules when the section 1029.6.0.6 applies to the taxation years 2005 and 2006: 2005, c. 38, s. 235, par. 2.].