I-3 - Taxation Act

Section 1029.8.115.1 Disposition versions

2021-06-02

1029.8.115.1. (Repealed).

2009, c. 5, s. 476; 2021, c. 14, s. 155.

2009-05-15

1029.8.115.1. For the purposes of section 1029.8.114.1, the following rules apply:

(a)  if the aggregate of the amounts deemed under that section to have been paid by an eligible individual is equal to or less than $50, the eligible individual is deemed to have paid that aggregate in September 2007 and no other amount is deemed to be paid under that section by the eligible individual for the taxation year 2006;

(b)  if paragraph b of section 1029.8.115 applies to an eligible individual for the taxation year 2006, the amount deemed to have been paid in the month of September is to be reduced and the amount deemed to have been paid in the month of December is to be increased by an amount equal to half of the aggregate of the amounts deemed to have been paid under section 1029.8.114 by the eligible individual for the year; and

(c)  no amount is deemed under that section to have been paid by an eligible individual for the taxation year 2006 in either September or December 2007 if the eligible individual was not resident in Québec at the beginning of August 2007 with respect to the month of September and at the beginning of December 2007 with respect to the month of December.

2009, c. 5, s. 476.