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I-3 - Taxation Act
Section 1029.8.50
Disposition versions
1029.8.50. An individual who is resident in Québec on the last day of a particular taxation year and repays, in that year, all or part of an amount that is a benefit received by the individual under the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, or under the Unemployment Insurance Act (R.S.C. 1985, c. U-1) or the Employment Insurance Act (S.C.1996, c. 23) and included by the individual in computing the individual’s income for one or more preceding taxation years, is deemed to have paid to the Minister on the individual’s balance-due day for the particular taxation year, on account of the individual’s tax payable for the particular year under this Part, the aggregate of all amounts each of which is an amount determined, for a preceding taxation year that is an eligible taxation year of the individual, within the meaning of section 766.2.2, to which the amount so repaid relates, in whole or in part, hereinafter called the “taxation year to which the averaging applies”, by the formula
A − B.
However, the first paragraph does not apply
(a) in respect of an amount repaid by the individual in the particular year under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act; and
(b) in respect of an individual who deducts an amount for the particular year under paragraph d of section 336 as a repayment of a benefit referred to in the first paragraph.
In the formula in the first paragraph,
(a) A is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, except such an amount that is a repayment referred to in the first paragraph that the individual makes in the particular year, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies; and
(b) B is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies.
For the purposes of the third paragraph, “amount subject to an averaging mechanism”, in relation to an individual for a taxation year, means an amount that is received or paid by the individual in the year and that is referred to in any of subparagraphs a to c of the first paragraph of section 766.2, or an amount paid by the individual in the year and in respect of which the first paragraph applies, except, in respect of a taxation year to which the averaging applies and that ends before 1 January 2003, such an amount received or paid in a taxation year that ends before 1 January 2004.
If the second paragraph of section 22 applies to an individual, the amount that the individual is deemed to have paid to the Minister for the year under the first paragraph shall not exceed such portion of that amount as is represented by the proportion determined in respect of the individual for the year under the second paragraph of section 22.
For the purposes of the first paragraph, if an individual dies or ceases to be resident in Canada in a taxation year, the last day of that taxation year is the day on which the individual died or the last day on which the individual was resident in Canada.
In addition, for the purpose of establishing the amount determined by the formula in the first paragraph in respect of a taxation year to which the averaging applies, the following rules apply:
(a) the proportion referred to in the second paragraph of section 22 for the taxation year to which the averaging applies is deemed to be equal to 1; and
(b) if an individual was resident in Canada outside Québec on the last day of the taxation year to which the averaging applies, the individual is deemed to have been resident in Québec on the last day of that year.
For the purpose of applying this Part to any taxation year,
(a) an amount that is otherwise deducted in computing an individual’s taxable income or tax payable under this Part for a taxation year subsequent to the taxation year to which the averaging applies may not be taken into account for the purpose of establishing the amount determined in respect of the individual under subparagraph a or b of the third paragraph for the taxation year to which the averaging applies; and
(b) an amount that, under subparagraph a of the sixth paragraph of section 766.3.2, is deemed to be deducted in computing an individual’s taxable income or tax payable under this Part for a taxation year to which the averaging applies, because it is deducted in that computation for the purpose of establishing the amount determined in respect of the individual under subparagraph a or d of the second paragraph of section 766.3.2 or subparagraph b of the third paragraph of that section for the taxation year to which the averaging applies, may not be taken into account for the purpose of establishing the amount determined in respect of the individual under subparagraph a or b of the third paragraph for the taxation year to which the averaging applies.
1029.8.50. An individual who is resident in Québec on the last day of a particular taxation year and repays, in that year, all or part of an amount that is a benefit received by the individual under the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, or under the Unemployment Insurance Act (R.S.C. 1985, c. U-1) or the Employment Insurance Act (S.C.1996, c. 23) and included by the individual in computing the individual’s income for one or more preceding taxation years, is deemed to have paid to the Minister on the individual’s balance-due day for the particular taxation year, on account of the individual’s tax payable for the particular year under this Part, the aggregate of all amounts each of which is an amount determined, for a preceding taxation year that is an eligible taxation year of the individual, within the meaning of section 766.2.2, to which the amount so repaid relates, in whole or in part, hereinafter called the “taxation year to which the averaging applies”, by the formula
A − B.
However, the first paragraph does not apply
(a) in respect of an amount repaid by the individual in the particular year under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act; and
(b) in respect of an individual who deducts an amount for the particular year under paragraph d of section 336 as a repayment of a benefit referred to in the first paragraph.
In the formula in the first paragraph,
(a) A is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, except such an amount that is a repayment referred to in the first paragraph that the individual makes in the particular year, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies; and
(b) B is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies.
For the purposes of the third paragraph, “amount subject to an averaging mechanism”, in relation to an individual for a taxation year, means an amount that is received or paid by the individual in the year and that is referred to in any of subparagraphs a to c of the first paragraph of section 766.2, or an amount paid by the individual in the year and in respect of which the first paragraph applies, except, in respect of a taxation year to which the averaging applies and that ends before 1 January 2003, such an amount received or paid in a taxation year that ends before 1 January 2004.
If the second paragraph of section 22 applies to an individual, the amount that the individual is deemed to have paid to the Minister for the year under the first paragraph shall not exceed such portion of that amount as is represented by the proportion determined in respect of the individual for the year under the second paragraph of section 22.
For the purposes of the first paragraph, if an individual dies or ceases to be resident in Canada in a taxation year, the last day of that taxation year is the day on which the individual died or the last day on which the individual was resident in Canada.
In addition, for the purpose of establishing the amount determined by the formula in the first paragraph in respect of a taxation year to which the averaging applies, the following rules apply:
(a) the proportion referred to in the second paragraph of section 22 for the taxation year to which the averaging applies is deemed to be equal to 1; and
(b) if an individual was resident in Canada outside Québec on the last day of the taxation year to which the averaging applies, the individual is deemed to have been resident in Québec on the last day of that year.
For the purpose of applying this Part to any taxation year,
(a) an amount that is otherwise deducted in computing an individual’s taxable income or tax payable under this Part for a taxation year subsequent to the taxation year to which the averaging applies may not be taken into account for the purpose of establishing the amount determined in respect of the individual under subparagraph a or b of the third paragraph for the taxation year to which the averaging applies; and
(b) an amount that, under subparagraph a of the fifth paragraph of section 766.17, is deemed to be deducted in computing an individual’s taxable income or tax payable under this Part for a taxation year to which the averaging applies, because it is deducted in that computation for the purpose of establishing the amount determined in respect of the individual under any of subparagraphs a, d and h of the second paragraph of section 766.17 for the taxation year to which the averaging applies, may not be taken into account for the purpose of establishing the amount determined in respect of the individual under subparagraph a or b of the third paragraph for the taxation year to which the averaging applies.
1029.8.50. An individual who is resident in Québec on the last day of a particular taxation year and repays, in that year, all or part of an amount that is a benefit received by the individual under the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, or under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1) or the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) and included by the individual in computing the individual’s income for one or more preceding taxation years, is deemed to have paid to the Minister on the individual’s balance-due day for the particular taxation year, on account of the individual’s tax payable for the particular year under this Part, the aggregate of all amounts each of which is an amount determined, for a preceding taxation year that is an eligible taxation year of the individual, within the meaning of section 766.2.2, to which the amount so repaid relates, in whole or in part, hereinafter called the “taxation year to which the averaging applies”, by the formula
A − B.
However, the first paragraph does not apply
(a) in respect of an amount repaid by the individual in the particular year under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act; and
(b) in respect of an individual who deducts an amount for the particular year under paragraph d of section 336 as a repayment of a benefit referred to in the first paragraph.
In the formula in the first paragraph,
(a) A is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, except such an amount that is a repayment referred to in the first paragraph that the individual makes in the particular year, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies; and
(b) B is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies.
For the purposes of the third paragraph, “amount subject to an averaging mechanism”, in relation to an individual for a taxation year, means an amount that is received or paid by the individual in the year and that is referred to in any of subparagraphs a to c of the first paragraph of section 766.2, or an amount paid by the individual in the year and in respect of which the first paragraph applies, except, in respect of a taxation year to which the averaging applies and that ends before 1 January 2003, such an amount received or paid in a taxation year that ends before 1 January 2004.
If the second paragraph of section 22 applies to an individual, the amount that the individual is deemed to have paid to the Minister for the year under the first paragraph shall not exceed such portion of that amount as is represented by the proportion determined in respect of the individual for the year under the second paragraph of section 22.
For the purposes of the first paragraph, if an individual dies or ceases to be resident in Canada in a taxation year, the last day of that taxation year is the day on which the individual died or the last day on which the individual was resident in Canada.
In addition, for the purpose of establishing the amount determined by the formula in the first paragraph in respect of a taxation year to which the averaging applies, the following rules apply:
(a) the proportion referred to in the second paragraph of section 22 for the taxation year to which the averaging applies is deemed to be equal to 1; and
(b) if an individual was resident in Canada outside Québec on the last day of the taxation year to which the averaging applies, the individual is deemed to have been resident in Québec on the last day of that year.
1029.8.50. An individual who is resident in Québec on the last day of a particular taxation year and repays, in that year, all or part of an amount that is a benefit received by the individual under the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of that Act, or under the Unemployment Insurance Act (Revised Statutes of Canada, 1985, chapter U-1) or the Employment Insurance Act (Statutes of Canada, 1996, chapter 23) and included by the individual in computing the individual’s income for one or more preceding taxation years, is deemed to have paid to the Minister on the individual’s balance-due day for the particular taxation year, on account of the individual’s tax payable for the particular year under this Part, the aggregate of all amounts each of which is an amount determined, for a preceding taxation year that is an eligible taxation year of the individual, within the meaning of section 766.2.2, to which the amount so repaid relates, in whole or in part, hereinafter called the “taxation year to which the averaging applies”, by the formula
A − B.
However, the first paragraph does not apply
(a) in respect of an amount repaid by the individual in the particular year under Part VII of the Unemployment Insurance Act or Part VII of the Employment Insurance Act; and
(b) in respect of an individual who deducts an amount for the particular year under paragraph d of section 336 as a repayment of a benefit referred to in the first paragraph.
In the formula in the first paragraph,
(a) A is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, except such an amount that is a repayment referred to in the first paragraph that the individual makes in the particular year, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies; and
(b) B is the total of the tax that would have been payable by the individual, for the taxation year to which the averaging applies, under this Part and, if the taxation year to which the averaging applies precedes the year 1998, under Part I.1, as it read for that year, if the aggregate of all amounts each of which is the portion of an amount subject to an averaging mechanism, in relation to the individual for the particular taxation year or a preceding taxation year, that relates to the taxation year to which the averaging applies, had been included or deducted in computing the individual’s taxable income for the taxation year to which the averaging applies.
For the purposes of the third paragraph, “amount subject to an averaging mechanism”, in relation to an individual for a taxation year, means an amount that is received or paid by the individual in the year and that is referred to in any of subparagraphs a to c of the first paragraph of section 766.2, or an amount paid by the individual in the year and in respect of which the first paragraph applies, except, in respect of a taxation year to which the averaging applies and that ends before 1 January 2003, such an amount received or paid in a taxation year that ends before 1 January 2004.
If the second paragraph of section 22 applies to an individual, the amount that the individual is deemed to have paid to the Minister for the year under the first paragraph shall not exceed such portion of that amount as is represented by the proportion determined in respect of the individual for the year under the second paragraph of section 22.
For the purposes of the first paragraph, if an individual dies or ceases to be resident in Canada in a taxation year, the last day of that taxation year is deemed to be the day on which the individual died or the last day on which the individual was resident in Canada.
In addition, for the purpose of establishing the amount determined by the formula in the first paragraph in respect of a taxation year to which the averaging applies, the following rules apply:
(a) the proportion referred to in the second paragraph of section 22 for the taxation year to which the averaging applies is deemed to be equal to 1; and
(b) if an individual was resident in Canada outside Québec on the last day of the taxation year to which the averaging applies, the individual is deemed to have been resident in Québec on the last day of that year.
