I-3 - Taxation Act

Section 1029.9.2.2 Disposition versions

2019-06-19

1029.9.2.2. No amount may be deemed to have been paid to the Minister under section 1029.9.2.1 by a taxpayer for a particular taxation year in which a fiscal period of a partnership ends where the taxpayer is

(a)  an individual deemed, under section 1029.9.1, to have paid an amount to the Minister on account of the individual’s tax payable for the particular year or, where the fiscal period ends before 31 December of the particular year, for the preceding taxation year;

(b)  an individual who is not resident in Québec at the end of the particular year;

(c)  a corporation that, at any time in the particular year, does not have an establishment in Québec; or

(d)  a person exempt from tax under Book VIII for the particular year.

For the purposes of subparagraph b of the first paragraph, an individual who dies or ceases to be resident in Canada in a taxation year is deemed to be resident in Québec at the end of that year if the individual was resident in Québec immediately before dying or on the last day the individual was resident in Canada, as the case may be.

2019, c. 14, s. 420.