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I-3 - Taxation Act
Section 1029.8.116.16
Disposition versions
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular payment period, to be an overpayment of tax payable under this Part by an eligible individual in respect of that period, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18 and if the individual and, if applicable, the individual’s cohabiting spouse at the end of the base year relating to that period file the document specified in section 1029.8.116.19 for that base year:
A + B + C − D.
In the formula in the first paragraph,
(a) A is the aggregate of
i. $329,
ii. $329 if, at the end of the base year relating to the particular payment period, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and, subject to the fourth paragraph, is not confined to a prison or a similar institution, and
iii. $156 if, throughout that base year, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other person 18 years of age or over ordinarily lives;
(b) B is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling and the information described in section 1029.8.116.19.1 has been provided, in which case B is the aggregate of
i. $677 if, at the end of that base year, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. if, at the end of that base year, the eligible individual is not referred to in subparagraph i,
(1) $821 where, at the end of that base year, the eligible individual lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling ordinarily lives in the dwelling, or
(2) in any other case, the particular amount that is the quotient obtained by dividing $821 by the number of persons who, at the end of that base year, own, lease or sublease the eligible dwelling and ordinarily live in the dwelling, or twice the particular amount where, at that time, the eligible individual and the individual’s cohabiting spouse are such persons,
iii. the product obtained by multiplying $144 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $144 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $1,935,
ii. $1,935 if, at the end of that base year, the eligible individual has a cohabiting spouse:
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who, subject to the fourth paragraph, is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $418 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $418 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular payment period, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular payment period; and
(c) G is an amount of $39,160.
For the purposes of this section, a person is deemed not to be confined to a prison or similar institution at the end of a base year if
(a) the total number of days in the year during which the person was confined to the prison or similar institution is less than or equal to 183; and
(b) at that time, the person could reasonably be expected not to be confined to the prison or similar institution throughout the following taxation year.
Where a child is born or adopted in the last month of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, the eligible individual in respect of that period or that month, or the individual’s cohabiting spouse at the end of that base year, as the case may be, is deemed, for the purposes of subparagraphs b and c of the second paragraph, to have received, in relation to the child, for the last month of that base year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, if it is reasonable to consider that that person will receive such an amount in relation to the child for the first month following that year.
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular payment period, to be an overpayment of tax payable under this Part by an eligible individual in respect of that period, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18 and if the individual and, if applicable, the individual’s cohabiting spouse at the end of the base year relating to that period file the document specified in section 1029.8.116.19 for that base year:
A + B + C − D.
In the formula in the first paragraph,
(a) A is the aggregate of
i. $292,
ii. $292 if, at the end of the base year relating to the particular payment period, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and, subject to the fourth paragraph, is not confined to a prison or a similar institution, and
iii. $139 if, throughout that base year, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other person 18 years of age or over ordinarily lives;
(b) B is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling and the information described in section 1029.8.116.19.1 has been provided, in which case B is the aggregate of
i. $567 if, at the end of that base year, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. if, at the end of that base year, the eligible individual is not referred to in subparagraph i,
(1) $687 where, at the end of that base year, the eligible individual lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling ordinarily lives in the dwelling, or
(2) in any other case, the particular amount that is the quotient obtained by dividing $687 by the number of persons who, at the end of that base year, own, lease or sublease the eligible dwelling and ordinarily live in the dwelling, or twice the particular amount where, at that time, the eligible individual and the individual’s cohabiting spouse are such persons,
iii. the product obtained by multiplying $121 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $121 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $1,719,
ii. $1,719 if, at the end of that base year, the eligible individual has a cohabiting spouse:
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who, subject to the fourth paragraph, is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $372 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $372 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular payment period, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular payment period; and
(c) G is an amount of $34,800.
For the purposes of this section, a person is deemed not to be confined to a prison or similar institution at the end of a base year if
(a) the total number of days in the year during which the person was confined to the prison or similar institution is less than or equal to 183; and
(b) at that time, the person could reasonably be expected not to be confined to the prison or similar institution throughout the following taxation year.
Where a child is born or adopted in the last month of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, the eligible individual in respect of that period or that month, or the individual’s cohabiting spouse at the end of that base year, as the case may be, is deemed, for the purposes of subparagraphs b and c of the second paragraph, to have received, in relation to the child, for the last month of that base year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, if it is reasonable to consider that that person will receive such an amount in relation to the child for the first month following that year.
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular payment period, to be an overpayment of tax payable under this Part by an eligible individual in respect of that period, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18 and if the individual and, if applicable, the individual’s cohabiting spouse at the end of the base year relating to that period file again the document specified in section 1029.8.116.19 for that base year:
A + B + C − D.
In the formula in the first paragraph,
(a) A is the aggregate of
i. $283,
ii. $283 if, at the end of the base year relating to the particular payment period, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and, subject to the fourth paragraph, is not confined to a prison or a similar institution, and
iii. $135 if, throughout that base year, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other person 18 years of age or over ordinarily lives;
(b) B is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling and the information described in section 1029.8.116.19.1 has been provided, in which case B is the aggregate of
i. $548 if, at the end of that base year, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. if, at the end of that base year, the eligible individual is not referred to in subparagraph i,
(1) $665 where, at the end of that base year, the eligible individual lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling ordinarily lives in the dwelling, or
(2) in any other case, the particular amount that is the quotient obtained by dividing $665 by the number of persons who, at the end of that base year, own, lease or sublease the eligible dwelling and ordinarily live in the dwelling, or twice the particular amount where, at that time, the eligible individual and the individual’s cohabiting spouse are such persons,
iii. the product obtained by multiplying $117 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $117 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $1,664,
ii. $1,664 if, at the end of that base year, the eligible individual has a cohabiting spouse:
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who, subject to the fourth paragraph, is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $360 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $360 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular payment period, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular payment period; and
(c) G is an amount of $33,685.
For the purposes of this section, a person is deemed not to be confined to a prison or similar institution at the end of a base year if
(a) the total number of days in the year during which the person was confined to the prison or similar institution is less than or equal to 183; and
(b) at that time, the person could reasonably be expected not to be confined to the prison or similar institution throughout the following taxation year.
Where a child is born or adopted in the last month of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, the eligible individual in respect of that period or that month, or the individual’s cohabiting spouse at the end of that base year, as the case may be, is deemed, for the purposes of subparagraphs b and c of the second paragraph, to have received, in relation to the child, for the last month of that base year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, if it is reasonable to consider that that person will receive such an amount in relation to the child for the first month following that year.
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular payment period, to be an overpayment of tax payable under this Part by an eligible individual in respect of that period, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18, if the individual has filed a document in which the individual agrees that the payment of the amount be made by direct deposit in a bank account held at a financial institution described in the sixth paragraph and if the individual and, if applicable, the individual’s cohabiting spouse at the end of that base year file the document specified in section 1029.8.116.19 for that base year:
A + B + C − D.
In the formula in the first paragraph,
(a) A is the aggregate of
i. $283,
ii. $283 if, at the end of the base year relating to the particular payment period, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and, subject to the fourth paragraph, is not confined to a prison or a similar institution, and
iii. $135 if, throughout that base year, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other person 18 years of age or over ordinarily lives;
(b) B is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling and the information described in section 1029.8.116.19.1 has been provided, in which case B is the aggregate of
i. $548 if, at the end of that base year, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. if, at the end of that base year, the eligible individual is not referred to in subparagraph i,
(1) $665 where, at the end of that base year, the eligible individual lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling ordinarily lives in the dwelling, or
(2) in any other case, the particular amount that is the quotient obtained by dividing $665 by the number of persons who, at the end of that base year, own, lease or sublease the eligible dwelling and ordinarily live in the dwelling, or twice the particular amount where, at that time, the eligible individual and the individual’s cohabiting spouse are such persons,
iii. the product obtained by multiplying $117 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $117 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the eligible individual, or the person who at the end of that base year is the individual’s cohabiting spouse with whom the individual ordinarily lives, has received, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the end of the base year relating to the particular payment period, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $1,664,
ii. $1,664 if, at the end of that base year, the eligible individual has a cohabiting spouse,
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who, subject to the fourth paragraph, is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $360 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $360 by the number of persons each of whom is a child in respect of whom the following conditions are met at the end of that base year:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse has received in relation to that child, for the last month of that year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular payment period, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular payment period; and
(c) G is an amount of $33,685.
For the purposes of this section, a person is deemed not to be confined to a prison or similar institution at the end of a base year if
(a) the total number of days in the year during which the person was confined to the prison or similar institution is less than 183; and
(b) at that time, the person could reasonably be expected not to be confined to the prison or similar institution throughout the following taxation year.
Where a child is born or adopted in the last month of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, the eligible individual in respect of that period or that month, or the individual’s cohabiting spouse at the end of that base year, as the case may be, is deemed, for the purposes of subparagraphs b and c of the second paragraph, to have received, in relation to the child, for the last month of that base year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, if it is reasonable to consider that that person will receive such an amount in relation to the child for the first month following that year.
A financial institution to which the first paragraph refers is one that is listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular month, to be an overpayment of tax payable under this Part for a taxation year by an eligible individual in respect of the particular month, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18, if the individual has filed a document in which the individual agrees that the payment of the amount be made by direct deposit in a bank account held at a financial institution described in the fifth paragraph and if the individual and, if applicable, the individual’s cohabiting spouse at the beginning of the particular month file the document specified in section 1029.8.116.19 for the base year relating to the particular month:
1/12 (A + B + C − D).
In the formula in the first paragraph,
(a) A is the aggregate of
i. $275,
ii. $275 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and is not confined to a prison or a similar institution, and
iii. $132 if, at the beginning of the particular month, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other eligible individual ordinarily lives;
(b) B is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling, in which case B is the aggregate of
i. $533 if, at the beginning of the particular month, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. $647 if, at the beginning of the particular month, the eligible individual ordinarily lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling with the individual or with the individual’s cohabiting spouse ordinarily lives in the dwelling,
iii. if, at the beginning of the particular month, the eligible individual is not referred to in subparagraph i or ii, but owns, leases or subleases the eligible dwelling with one or more other persons who ordinarily live in the dwelling, the amount that results from multiplying the quotient obtained by dividing $647 by the number of such persons who own, lease or sublease the dwelling by the amount specified in the fourth paragraph,
iv. the product obtained by multiplying $114 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
v. 50% of the product obtained by multiplying $114 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $1,620,
ii. $1,620 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $350 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $350 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular month, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular month; and
(c) G is an amount of $32,795.
The amount to which subparagraph iii of subparagraph b of the second paragraph refers is equal to
(a) 2, if, at the beginning of the particular month, the cohabiting spouse of the eligible individual with whom the spouse ordinarily lives in the eligible dwelling is one of its owners, lessees or sublessees; and
(b) 1, in any other case.
For the purposes of this section, a person is deemed not to be confined to a prison or similar institution at the end of a base year if
(a) the total number of days in the year during which the person was confined to the prison or similar institution is less than 183; and
(b) at that time, the person could reasonably be expected not to be confined to the prison or similar institution throughout the following taxation year.
Where a child is born or adopted in the last month of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, the eligible individual in respect of that period or that month, or the individual’s cohabiting spouse at the end of that base year, as the case may be, is deemed, for the purposes of subparagraphs b and c of the second paragraph, to have received, in relation to the child, for the last month of that base year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, if it is reasonable to consider that that person will receive such an amount in relation to the child for the first month following that year.
A financial institution to which the first paragraph refers is one that is listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular month, to be an overpayment of tax payable under this Part for a taxation year by an eligible individual in respect of the particular month, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18, if the individual has filed a document in which the individual agrees that the payment of the amount be made by direct deposit in a bank account held at a financial institution described in the fifth paragraph and if the individual and, if applicable, the individual’s cohabiting spouse at the beginning of the particular month file the document specified in section 1029.8.116.19 for the base year relating to the particular month:
1/12 (A + B + C − D).
In the formula in the first paragraph,
(a) A is the aggregate of
i. $275,
ii. $275 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and is not confined to a prison or a similar institution, and
iii. $132 if, at the beginning of the particular month, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other eligible individual ordinarily lives;
(b) B is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling, in which case B is the aggregate of
i. $533 if, at the beginning of the particular month, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. $647 if, at the beginning of the particular month, the eligible individual ordinarily lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling with the individual or with the individual’s cohabiting spouse ordinarily lives in the dwelling,
iii. if, at the beginning of the particular month, the eligible individual is not referred to in subparagraph i or ii, but owns, leases or subleases the eligible dwelling with one or more other persons who ordinarily live in the dwelling, the amount that results from multiplying the quotient obtained by dividing $647 by the number of such persons who own, lease or sublease the dwelling by the amount specified in the fourth paragraph,
iv. the product obtained by multiplying $114 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
v. 50% of the product obtained by multiplying $114 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $1,620,
ii. $1,620 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $350 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $350 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular month, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular month; and
(c) G is an amount of $32,795.
The amount to which subparagraph iii of subparagraph b of the second paragraph refers is equal to
(a) 2, if, at the beginning of the particular month, the cohabiting spouse of the eligible individual with whom the spouse ordinarily lives in the eligible dwelling is one of its owners, lessees or sublessees; and
(b) 1, in any other case.
A financial institution to which the first paragraph refers is one that is listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular month, to be an overpayment of tax payable under this Part for a taxation year by an eligible individual in respect of the particular month, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18, if the individual has filed a document in which the individual agrees that the payment of the amount be made by direct deposit in a bank account held at a financial institution described in the fifth paragraph and if the individual and, if applicable, the individual’s cohabiting spouse at the beginning of the particular month file the document specified in section 1029.8.116.19 for the base year relating to the particular month:
1/12 (A + B + C − D).
In the formula in the first paragraph,
(a) A is the aggregate of
i. $275,
ii. $275 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and is not confined to a prison or a similar institution, and
iii. $132 if, at the beginning of the particular month, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other eligible individual ordinarily lives;
(b) B is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling, in which case B is the aggregate of
i. $533 if, at the beginning of the particular month, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. $647 if, at the beginning of the particular month, the eligible individual ordinarily lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling with the individual or with the individual’s cohabiting spouse ordinarily lives in the dwelling,
iii. if, at the beginning of the particular month, the eligible individual is not referred to in subparagraph i or ii, but owns, leases or subleases the eligible dwelling with one or more other persons who ordinarily live in the dwelling, the amount that results from multiplying the quotient obtained by dividing $647 by the number of such persons who own, lease or sublease the dwelling by the amount specified in the fourth paragraph,
iv. the product obtained by multiplying $114 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
v. 50% of the product obtained by multiplying $114 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $1,620,
ii. $1,620 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $350 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $350 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular month, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular month; and
(c) G is an amount of $32,795.
The amount to which subparagraph iii of subparagraph b of the second paragraph refers is equal to
(a) 2, if, at the beginning of the particular month, the cohabiting spouse of the eligible individual with whom the spouse ordinarily lives in the eligible dwelling is one of its owners, lessees or sublessees; and
(b) 1, in any other case.
A financial institution to which the first paragraph refers is one that is listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.
1029.8.116.16. The amount that, subject to section 1029.8.116.17.1, is determined by the following formula is deemed, for a particular month that is subsequent to the month of June 2011, to be an overpayment of tax payable under this Part for a taxation year by an eligible individual in respect of the particular month, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18, if the individual has filed a document in which the individual agrees that the payment of the amount be made by direct deposit in a bank account held at a financial institution described in the fifth paragraph and if the individual and, if applicable, the individual’s cohabiting spouse at the beginning of the particular month file the document specified in section 1029.8.116.19 for the base year relating to the particular month:
1/12 (A + B + C − D).
In the formula in the first paragraph,
(a) A is the aggregate of
i. $265,
ii. $265 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and is not confined to a prison or a similar institution, and
iii. $128 if, at the beginning of the particular month, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other eligible individual ordinarily lives;
(b) B is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling, in which case B is the aggregate of
i. $515 if, at the beginning of the particular month, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. $625 if, at the beginning of the particular month, the eligible individual ordinarily lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling with the individual or with the individual’s cohabiting spouse ordinarily lives in the dwelling,
iii. if, at the beginning of the particular month, the eligible individual is not referred to in subparagraph i or ii, but owns, leases or subleases the eligible dwelling with one or more other persons who ordinarily live in the dwelling, the amount that results from multiplying the quotient obtained by dividing $625 by the number of such persons who own, lease or sublease the dwelling by the amount specified in the fourth paragraph,
iv. the product obtained by multiplying $110 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
v. 50% of the product obtained by multiplying $110 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $790,
ii. $790 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $339 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $339 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular month, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular month; and
(c) G is an amount of $30,875.
The amount to which subparagraph iii of subparagraph b of the second paragraph refers is equal to
(a) 2, if, at the beginning of the particular month, the cohabiting spouse of the eligible individual with whom the spouse ordinarily lives in the eligible dwelling is one of its owners, lessees or sublessees; and
(b) 1, in any other case.
A financial institution to which the first paragraph refers is one that is listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.
1029.8.116.16. The amount determined by the following formula is deemed, for a particular month that is subsequent to the month of June 2011, to be an overpayment of tax payable under this Part for a taxation year by an eligible individual in respect of the particular month, if the eligible individual makes an application to that effect in accordance with section 1029.8.116.18, if the individual has filed a document in which the individual agrees that the payment of the amount be made by direct deposit in a bank account held at a financial institution having an establishment situated in Québec and if the individual and, if applicable, the individual’s cohabiting spouse at the beginning of the particular month file the document specified in section 1029.8.116.19 for the base year relating to the particular month:
1/12 (A + B + C − D).
In the formula in the first paragraph,
(a) A is the aggregate of
i. $265,
ii. $265 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse resident in Québec who ordinarily lives with the individual and is not confined to a prison or a similar institution, and
iii. $128 if, at the beginning of the particular month, the eligible individual ordinarily lives in a self-contained domestic establishment in which no other eligible individual ordinarily lives;
(b) B is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual, or the individual’s cohabiting spouse with whom the individual ordinarily lives, owns, leases or subleases the individual’s eligible dwelling, in which case B is the aggregate of
i. $515 if, at the beginning of the particular month, the eligible individual owns, leases or subleases the eligible dwelling and, at that time, neither the individual’s cohabiting spouse, nor another eligible individual who owns, leases or subleases the dwelling with the individual, ordinarily lives in the dwelling,
ii. $625 if, at the beginning of the particular month, the eligible individual ordinarily lives in the eligible dwelling with the individual’s cohabiting spouse and, at that time, no other eligible individual who owns, leases or subleases the dwelling with the individual or with the individual’s cohabiting spouse ordinarily lives in the dwelling,
iii. if, at the beginning of the particular month, the eligible individual is not referred to in subparagraph i or ii, but owns, leases or subleases the eligible dwelling with one or more other persons who ordinarily live in the dwelling, the amount that results from multiplying the quotient obtained by dividing $625 by the number of such persons who own, lease or sublease the dwelling by the amount specified in the fourth paragraph,
iv. the product obtained by multiplying $110 by the number of persons each of whom is a child, other than a child referred to in section 1029.8.61.18.2, in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
v. 50% of the product obtained by multiplying $110 by the number of persons each of whom is a child referred to in section 1029.8.61.18.2 in respect of whom the individual, or the person who at that time is the individual’s cohabiting spouse with whom the individual ordinarily lives, receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(c) C is an amount equal to zero, unless, at the beginning of the particular month, the eligible individual ordinarily lives in the territory of a northern village in which the individual’s principal place of residence is situated, in which case C is the aggregate of
i. $790,
ii. $790 if, at the beginning of the particular month, the eligible individual has a cohabiting spouse
(1) who ordinarily lives in that territory with the eligible individual,
(2) whose principal place of residence is situated in that territory, and
(3) who is not confined to a prison or a similar institution,
iii. the product obtained by multiplying $339 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is not referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable, and
iv. 50% of the product obtained by multiplying $339 by the number of persons each of whom is a child in respect of whom the following conditions are met at the beginning of the particular month:
(1) the child is referred to in section 1029.8.61.18.2,
(2) the child ordinarily lives in that territory in which the child’s principal place of residence is situated, and
(3) the eligible individual or the individual’s cohabiting spouse receives in relation to that child, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable; and
(d) D is the amount determined by the formula
E × (F − G).
In the formula in subparagraph d of the second paragraph,
(a) E is
i. 3%, if B and C in the formula in the first paragraph have a value equal to zero in respect of the eligible individual for the particular month, or
ii. 6%, in any other case;
(b) F is the eligible individual’s family income for the base year relating to the particular month; and
(c) G is an amount of $30,875.
The amount to which subparagraph iii of subparagraph b of the second paragraph refers is equal to
(a) 2, if, at the beginning of the particular month, the cohabiting spouse of the eligible individual with whom the spouse ordinarily lives in the eligible dwelling is one of its owners, lessees or sublessees; and
(b) 1, in any other case.
