I-3 - Taxation Act

Section 1029.8.105.2 Disposition versions

2021-06-02

1029.8.105.2. (Repealed).

2002, c. 40, s. 215; 2021, c. 14, s. 155.

2006-03-01

1029.8.105.2. An individual, other than a trust, who is resident in Québec at the end of 30 November 2001 and who is deemed to have paid, under section 1029.8.105 and before the application of section 1029.8.105.1, an amount greater than zero for the taxation year 2000, is deemed to have paid to the Minister, in December 2001, on account of the individual’s tax payable for that year under this Part, an amount equal to the aggregate of

(a)  $100 in respect of the individual; and

(b)  $100 in respect of the individual’s eligible spouse for the year, where applicable.

For the purposes of the first paragraph, where an individual dies after 31 December 2000 and before 1 December 2001 and the individual was resident in Québec immediately before the death, the individual is deemed to be resident in Québec at the end of 30 November 2001.

2002, c. 40, s. 215.