I-3 - Taxation Act

Section 1029.8.115 Disposition versions

2021-06-02

1029.8.115. (Repealed).

1999, c. 83, s. 220; 2002, c. 40, s. 222; 2021, c. 14, s. 155.

2006-03-01

1029.8.115. For the purposes of section 1029.8.114, the following rules apply:

(a)  where, for a taxation year, an eligible individual is the eligible spouse of another eligible individual, only one of them may make the application referred to in that section for the year;

(b)  where, for a taxation year, the aggregate of the amounts deemed under that section to be paid by an eligible individual during the months specified for the year is equal to or less than $50, the eligible individual is deemed to have paid that aggregate during the first month specified for the year and no other amount is deemed to be paid under that section by the eligible individual for the year; and

(c)  no amount is deemed to be paid under that section by an eligible individual for a taxation year during a month specified for that year if the eligible individual was not resident in Québec at the beginning of that month.

1999, c. 83, s. 220; 2002, c. 40, s. 222.