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 1029.8.109
Disposition versions
1029.8.109. (Repealed).
1997, c. 85, s. 272; 2002, c. 40, s. 217; 2021, c. 142021, c. 14, s. 1551.
1029.8.109. Where, before the beginning of a month specified for a taxation year, an eligible individual dies, the eligible individual shall not be deemed to have paid to the Minister, during that month, an amount under section 1029.8.105 for the year.
However, the amount that, but for the first paragraph, would be deemed to have been paid to the Minister by a deceased eligible individual during a month specified for a taxation year is deemed, subject to paragraph c of section 1029.8.106, to have been paid to the Minister by the eligible individual’s eligible spouse for the year, during that month specified, on account of tax payable under this Part for the year, if the eligible individual’s eligible spouse for the year did not die before the beginning of that month and provided the eligible spouse makes an application therefor in writing to the Minister, on or before the day on which the legal representative of the eligible individual is required to file with the Minister under section 1000 the eligible individual’s fiscal return for the year of the eligible individual’s death, or would be required to file if tax were payable under this Part by the eligible individual for that year.
