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I-3 - Taxation Act
Section 1029.8.105.1
Disposition versions
1029.8.105.1. (Repealed).
2000, c. 39, s. 199; 2002, c. 40, s. 214; 2007, c. 12, s. 209; 2021, c. 142021, c. 14, s. 1551.
1029.8.105.1. The aggregate of all amounts each of which is an amount that an eligible individual is deemed to have paid to the Minister during a month specified for a taxation year under section 1029.8.105 is to be reduced by the aggregate of all amounts each of which is the portion of a last resort financial assistance benefit received in the year by the eligible individual or, as the case may be, the eligible individual’s eligible spouse for the year, under Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), that is attributable to the amount of the increase to account for the advance Québec sales tax credit provided for in section 66 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1), as it read at the time of its application.
1029.8.105.1. The aggregate of all amounts each of which is an amount that an eligible individual is deemed to have paid to the Minister during a month specified for a taxation year under section 1029.8.105 is to be reduced by the aggregate of all amounts each of which is the portion of a last resort financial assistance benefit received in the year by the eligible individual or, as the case may be, the eligible individual’s eligible spouse for the year, under Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1), that is attributable to the amount of the increase to account for the advance Québec sales tax credit provided for in section 66 of the Individual and Family Assistance Regulation made by Order in Council 1073-2006 (2006, G.O. 2, 3877), as it read at the time of its application.
1029.8.105.1. The aggregate of all amounts each of which is an amount that an eligible individual is deemed to have paid to the Minister during a month specified for a taxation year under section 1029.8.105 shall be reduced by the aggregate of all amounts each of which is the portion of a last resort financial assistance benefit received in the year by the eligible individual or, as the case may be, the eligible individual’s eligible spouse for the year, under Chapter I of Title II of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), that is attributable to the amount of the increase to account for the advance Québec sales tax credit provided for in section 24 or 25 of the Regulation respecting income support made by Order in Council 1011-99 dated 1 September 1999, as it read at the time of its application.
