I-3 - Taxation Act

Section 1029.8.109.1 Disposition versions

2021-06-02

1029.8.109.1. (Repealed).

2002, c. 40, s. 218; 2021, c. 14, s. 155.

2006-03-01

1029.8.109.1. Where, before 1 December 2001, an individual dies, the individual shall not be deemed to have paid to the Minister, during that month, an amount under section 1029.8.105.2 for the taxation year 2000.

The amount that, but for the first paragraph, would be deemed to have been paid to the Minister by a deceased individual during the month of December 2001 is deemed to have been paid to the Minister by the individual’s eligible spouse for the year, during that month, on account of tax payable under this Part for the taxation year 2000, if the individual’s eligible spouse for the year did not die before the beginning of that month, is resident in Québec at the end of 30 November 2001 and makes an application therefor in writing to the Minister, on or before the day on which the legal representative of the individual is required to file with the Minister under section 1000 the individual’s fiscal return for the year of the individual’s death, or would be required to file if tax were payable under this Part by the individual for that year.

Notwithstanding the second paragraph, the eligible spouse is not required to make the application referred to in that paragraph, where the eligible spouse made the application referred to in the second paragraph of section 1029.8.109 in relation to an amount that, but for the first paragraph of that section 1029.8.109, would be deemed to have been paid to the Minister by the deceased individual in a month specified on account of tax payable for the taxation year 2000.

2002, c. 40, s. 218.