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I-3 - Taxation Act

Section 1029.8.116.15
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1029.8.116.15. For the purposes of the definition of “family income” in the first paragraph of section 1029.8.116.12, the following rules apply:
(a)  (subparagraph repealed);
(b)  if an individual was not resident in Canada throughout a particular base year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year; and
(c)  if an individual who was not resident in Québec on 31 December of a particular base year was resident in Canada throughout that year, the individual’s income for the year is deemed to be equal to the individual’s income for that year for the purposes of Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(d)  (subparagraph repealed).
If, in respect of a child, an individual receives for a month included in a particular payment period, or for a particular month preceding 1 July 2016, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and the individual was not resident in Québec on 31 December of the base year relating to that payment period or to the particular month, as the case may be, for the purpose of determining for that base year the family income of the individual, the individual’s income for the base year is, despite the first paragraph, the individual’s income for that year for the purposes of Division II.11.2.
However, an individual’s family income for the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, is deemed to be equal to zero if, for the last month of that base year, the individual or the individual’s cohabiting spouse at the end of that year is a recipient under a financial assistance program provided for in any of Chapters I, II, V and VI of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) or Chapter III of Title II of that Act, as it read before being repealed.
2011, c. 1, s. 89; 2012, c. 8, s. 237; 2015, c. 36, s. 129; 2019, c. 14, s. 405; 2023, c. 19, s. 116.
1029.8.116.15. For the purposes of the definition of “family income” in the first paragraph of section 1029.8.116.12, the following rules apply:
(a)  (subparagraph repealed);
(b)  if an individual was not resident in Canada throughout a particular base year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year; and
(c)  if an individual who was not resident in Québec on 31 December of a particular base year was resident in Canada throughout that year, the individual’s income for the year is deemed to be equal to the individual’s income for that year for the purposes of Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(d)  (subparagraph repealed).
If, in respect of a child, an individual receives for a month included in a particular payment period, or for a particular month preceding 1 July 2016, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and the individual was not resident in Québec on 31 December of the base year relating to that payment period or to the particular month, as the case may be, for the purpose of determining for that base year the family income of the individual, the individual’s income for the base year is, despite the first paragraph, the individual’s income for that year for the purposes of Division II.11.2.
However, an individual’s family income for the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, is deemed to be equal to zero if, for the last month of that base year, the individual or the individual’s cohabiting spouse at the end of that year is a recipient under a financial assistance program provided for in any of Chapters I, II and V of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) or Chapter III of Title II of that Act, as it read before being repealed.
2011, c. 1, s. 89; 2012, c. 8, s. 237; 2015, c. 36, s. 129; 2019, c. 14, s. 405.
1029.8.116.15. For the purposes of the definition of “family income” in the first paragraph of section 1029.8.116.12, the following rules apply:
(a)  (subparagraph repealed);
(b)  if an individual was not resident in Canada throughout a particular base year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year; and
(c)  if an individual who was not resident in Québec on 31 December of a particular base year was resident in Canada throughout that year, the individual’s income for the year is deemed to be equal to the individual’s income for that year for the purposes of Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(d)  (subparagraph repealed).
If, in respect of a child, an individual receives for a month included in a particular payment period, or for a particular month preceding 1 July 2016, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and the individual was not resident in Québec on 31 December of the base year relating to that payment period or to the particular month, as the case may be, for the purpose of determining for that base year the family income of the individual, the individual’s income for the base year is, despite the first paragraph, the individual’s income for that year for the purposes of Division II.11.2.
However, an individual’s family income for the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, is deemed to be equal to zero if, for the last month of that base year, the individual or the individual’s cohabiting spouse at the end of that year is a recipient under a financial assistance program provided for in any of Chapters I to III of Title II of the Individual and Family Assistance Act (chapter A-13.1.1).
2011, c. 1, s. 89; 2012, c. 8, s. 237; 2015, c. 36, s. 129.
1029.8.116.15. For the purposes of the definition of “family income” in the first paragraph of section 1029.8.116.12, the following rules apply:
(a)  if an individual becomes a bankrupt in a particular calendar year, section 779 does not apply for the purpose of determining the individual’s income for the year;
(b)  if an individual was not resident in Canada throughout a particular base year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year; and
(c)  if an individual who was not resident in Québec on 31 December of a particular base year was resident in Canada throughout that year, the individual’s income for the year is deemed to be equal to the individual’s income for that year for the purposes of Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(d)  (subparagraph repealed).
If, in respect of a child, an individual receives for a particular month an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and a person who is the individual or, if applicable, the individual’s cohabiting spouse at the beginning of the particular month was not resident in Québec on 31 December of the base year relating to the particular month, for the purpose of determining for that base year the family income of the individual or of the cohabiting spouse, the person’s income for the base year is, despite subparagraph b or c of the first paragraph, the person’s income for that year for the purposes of Division II.11.2.
However, an individual’s family income for the base year relating to a particular month is deemed to be equal to zero if, for the particular month, the individual or the individual’s cohabiting spouse is a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1).
2011, c. 1, s. 89; 2012, c. 8, s. 237.
1029.8.116.15. For the purposes of the definition of “family income” in the first paragraph of section 1029.8.116.12, the following rules apply:
(a)  if an individual becomes a bankrupt in a particular calendar year, section 779 does not apply for the purpose of determining the individual’s income for the year;
(b)  if an individual was not resident in Canada throughout a particular base year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year;
(c)  if an individual who was not resident in Québec on 31 December of a particular base year was resident in Canada throughout that year, the individual’s income for the year is deemed to be equal to the individual’s income for that year for the purposes of Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); and
(d)  if, for a particular month, an individual is, for the purposes of the Individual and Family Assistance Act (chapter A-13.1.1), eligible for a last resort financial assistance benefit under Chapter I or II of Title II of that Act, the individual’s income for the base year relating to the particular month is deemed to be equal to zero.
If, in respect of a child, an individual receives for a particular month an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and a person who is the individual or, if applicable, the individual’s cohabiting spouse at the beginning of the particular month was not resident in Québec on 31 December of the base year relating to the particular month, for the purpose of determining for that base year the family income of the individual or of the cohabiting spouse, the person’s income for the base year is, despite subparagraph b or c of the first paragraph but subject to subparagraph d of that paragraph, the person’s income for that year for the purposes of Division II.11.2.
2011, c. 1, s. 89.
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