I-3 - Taxation Act

Section 1029.8.116.1 Disposition versions

2021-06-02

1029.8.116.1. In this division,

“designated educational institution” means an educational institution that the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology designates for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3);

“earned income” of an individual for a month means the aggregate of

(a)  the individual’s income from an office or employment, computed under Chapters I and II of Title II of Book III, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income from any business the individual carries on either alone or as a partner actively engaged in the business, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual, in computing the other individual’s tax payable for the year, deducts an amount under section 752.0.1, as a consequence of the application of paragraph d, or under section 776.41.14;

(c)  (paragraph repealed);

(d)  a person who is a dependant of another individual for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1; or

(e)  a person who, for the year, is a full-time student, unless, at the end of 31 December of the year or, where applicable, on the date of the person’s death, the person is the father or mother of a child with whom the person resides;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4, unless, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death,

(a)  the person was not resident in Québec; or

(b)  the person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than 183 days;

“full-time student” for a taxation year means a person who began, in the year, a recognized term of study at a designated educational institution where the person was enrolled in a recognized educational program;

“period of transition to work” of an individual means

(a)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2008 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a last resort financial assistance benefit under Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit; or

(b)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2009 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a financial assistance benefit under Chapter III of Title II of the Individual and Family Assistance Act, as it read before being repealed, because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual begins to receive a benefit referred to in paragraph a or c; or

(c)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2018 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a financial assistance benefit under Chapter V of Title II of the Individual and Family Assistance Act because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph a;

“recognized educational program” means an educational program that provides that each student taking the program spend not less than nine hours per week on courses or work in the program and that is,

(a)  if the educational institution is situated in Québec, an educational program recognized by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses; and

(b)  if the educational institution is situated outside Québec, an educational program at the college level or at the university level or the equivalent;

“recognized term of study” means a term of study that is completed and during which a person was in full-time attendance at a designated educational institution;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual and the income for the year of the eligible individual’s eligible spouse for the year;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment computed under Chapters I and II of Title II of Book III, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(c)  the amount included in computing the individual’s income for the year under paragraph e.6 of section 311 or paragraph h of section 312, other than such an amount that is deductible in computing the individual’s taxable income under paragraph e of section 725.

2005, c. 1, s. 267; 2006, c. 36, s. 205; 2009, c. 5, s. 478; 2009, c. 15, s. 339; 2010, c. 5, s. 163; 2015, c. 24, s. 148; 2017, c. 1, s. 313; 2019, c. 14, s. 394; 2021, c. 14, s. 156.

2019-06-19

1029.8.116.1. In this division,

“designated educational institution” means an educational institution that the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology designates for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3);

“earned income” of an individual for a month means the aggregate of

(a)  the individual’s income from an office or employment, computed under Chapters I and II of Title II of Book III, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income from any business the individual carries on either alone or as a partner actively engaged in the business, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual, in computing the other individual’s tax payable for the year, deducts an amount under section 752.0.1, as a consequence of the application of paragraph d, or under section 776.41.14;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section;

(d)  a person who is a dependant of another individual for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1; or

(e)  a person who, for the year, is a full-time student, unless, at the end of 31 December of the year or, where applicable, on the date of the person’s death, the person is the father or mother of a child with whom the person resides;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4, unless, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death,

(a)  the person was not resident in Québec; or

(b)  the person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than 183 days;

“full-time student” for a taxation year means a person who began, in the year, a recognized term of study at a designated educational institution where the person was enrolled in a recognized educational program;

“period of transition to work” of an individual means

(a)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2008 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a last resort financial assistance benefit under Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit; or

(b)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2009 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a financial assistance benefit under Chapter III of Title II of the Individual and Family Assistance Act, as it read before being repealed, because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual begins to receive a benefit referred to in paragraph a or c; or

(c)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2018 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a financial assistance benefit under Chapter V of Title II of the Individual and Family Assistance Act because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph a;

“recognized educational program” means an educational program that provides that each student taking the program spend not less than nine hours per week on courses or work in the program and that is,

(a)  if the educational institution is situated in Québec, an educational program recognized by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses; and

(b)  if the educational institution is situated outside Québec, an educational program at the college level or at the university level or the equivalent;

“recognized term of study” means a term of study that is completed and during which a person was in full-time attendance at a designated educational institution;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual and the income for the year of the eligible individual’s eligible spouse for the year;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment computed under Chapters I and II of Title II of Book III, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(c)  the amount included in computing the individual’s income for the year under paragraph e.6 of section 311 or paragraph h of section 312, other than such an amount that is deductible in computing the individual’s taxable income under paragraph e of section 725.

2005, c. 1, s. 267; 2006, c. 36, s. 205; 2009, c. 5, s. 478; 2009, c. 15, s. 339; 2010, c. 5, s. 163; 2015, c. 24, s. 148; 2017, c. 1, s. 313; 2019, c. 14, s. 394.

2017-02-08

1029.8.116.1. In this division,

“designated educational institution” means an educational institution that the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology designates for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3);

“earned income” of an individual for a month means the aggregate of

(a)  the individual’s income from an office or employment, computed under Chapters I and II of Title II of Book III, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income from any business the individual carries on either alone or as a partner actively engaged in the business, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual, in computing the other individual’s tax payable for the year, deducts an amount under section 752.0.1, as a consequence of the application of paragraph d, or under section 776.41.14;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section;

(d)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1; or

(e)  a person who, for the year, is a full-time student, unless, at the end of 31 December of the year or, where applicable, on the date of the person’s death, the person is the father or mother of a child with whom the person resides;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4, unless, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death,

(a)  the person was not resident in Québec; or

(b)  the person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than 183 days;

“full-time student” for a taxation year means a person who began, in the year, a recognized term of study at a designated educational institution where the person was enrolled in a recognized educational program;

“period of transition to work” of an individual means

(a)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2008 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a last resort financial assistance benefit under Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph b; or

(b)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2009 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a financial assistance benefit under Chapter III of Title II of the Individual and Family Assistance Act because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph a;

“recognized educational program” means an educational program that provides that each student taking the program spend not less than nine hours per week on courses or work in the program and that is,

(a)  if the educational institution is situated in Québec, an educational program recognized by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses; and

(b)  if the educational institution is situated outside Québec, an educational program at the college level or at the university level or the equivalent;

“recognized term of study” means a term of study that is completed and during which a person was in full-time attendance at a designated educational institution;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual and the income for the year of the eligible individual’s eligible spouse for the year;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment computed under Chapters I and II of Title II of Book III, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(c)  the amount included in computing the individual’s income for the year under paragraph e.6 of section 311 or paragraph h of section 312, other than such an amount that is deductible in computing the individual’s taxable income under paragraph e of section 725.

2005, c. 1, s. 267; 2006, c. 36, s. 205; 2009, c. 5, s. 478; 2009, c. 15, s. 339; 2010, c. 5, s. 163; 2015, c. 24, s. 148; 2017, c. 1, s. 313.

2015-10-26

1029.8.116.1. In this division,

“designated educational institution” means an educational institution that the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology designates for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3);

“earned income” of an individual for a month means the aggregate of

(a)  the individual’s income from an office or employment, computed under Chapters I and II of Title II of Book III, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income from any business the individual carries on either alone or as a partner actively engaged in the business, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual, in computing the other individual’s tax payable for the year, deducts an amount under section 752.0.1, as a consequence of the application of paragraph d, or under section 776.41.14;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section; or

(d)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1;

(e)  a person who, for the year, is a full time student, unless, at the end of 31 December of the year or, where applicable, on the date of the person’s death, the person is the father or mother of a child with whom the person resides;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4, unless, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death,

(a)  the person was not resident in Québec; or

(b)  the person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than six months;

“full-time student” for a taxation year means a person who began, in the year, a recognized term of study at a designated educational institution where the person was enrolled in a recognized educational program;

“period of transition to work” of an individual means

(a)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2008 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a last resort financial assistance benefit under Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph b; or

(b)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2009 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a financial assistance benefit under Chapter III of Title II of the Individual and Family Assistance Act because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph a;

“recognized educational program” means an educational program that provides that each student taking the program spend not less than nine hours per week on courses or work in the program and that is,

(a)  if the educational institution is situated in Québec, an educational program recognized by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full time studies in vocational training at the secondary level and for full time studies at the postsecondary level established under the Act respecting financial assistance for education expenses; and

(b)  if the educational institution is situated outside Québec, an educational program at the college level or at the university level or the equivalent;

“recognized term of study” means a term of study that is completed and during which a person was in full time attendance at a designated educational institution;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual and the income for the year of the eligible individual’s eligible spouse for the year;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment computed under Chapters I and II of Title II of Book III, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(c)  the amount included in computing the individual’s income for the year under paragraph e.6 of section 311 or paragraph h of section 312, other than such an amount that is deductible in computing the individual’s taxable income under paragraph e of section 725.

2005, c. 1, s. 267; 2006, c. 36, s. 205; 2009, c. 5, s. 478; 2009, c. 15, s. 339; 2010, c. 5, s. 163; 2015, c. 24, s. 148.

2010-04-20

1029.8.116.1. In this division,

“earned income” of an individual for a month means the aggregate of

(a)  the individual’s income from an office or employment, computed under Chapters I and II of Title II of Book III, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income from any business the individual carries on either alone or as a partner actively engaged in the business, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual, in computing the other individual’s tax payable for the year, deducts an amount under section 752.0.1, as a consequence of the application of paragraph d, or under section 776.41.14;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section; or

(d)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4, unless, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death,

(a)  the person was not resident in Québec; or

(b)  the person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than six months;

“period of transition to work” of an individual means

(a)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2008 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a last resort financial assistance benefit under Chapter I or II of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph b; or

(b)  a period that begins on the first day of a particular month that is both subsequent to the month of March 2009 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a financial assistance benefit under Chapter III of Title II of the Individual and Family Assistance Act because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit or begins to receive a benefit referred to in paragraph a;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual and the income for the year of the eligible individual’s eligible spouse for the year;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment computed under Chapters I and II of Title II of Book III, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(c)  the amount included in computing the individual’s income for the year under paragraph e.6 of section 311 or paragraph h of section 312, other than such an amount that is deductible in computing the individual’s taxable income under paragraph e of section 725.

2005, c. 1, s. 267; 2006, c. 36, s. 205; 2009, c. 5, s. 478; 2009, c. 15, s. 339; 2010, c. 5, s. 163.

2009-06-04

1029.8.116.1. In this division,

“earned income” of an individual for a month means the aggregate of

(a)  the individual’s income from an office or employment, computed under Chapters I and II of Title II of Book III, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income from any business the individual carries on either alone or as a partner actively engaged in the business, that may reasonably be attributed to that month, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual, in computing the other individual’s tax payable for the year, deducts an amount under section 752.0.1, as a consequence of the application of paragraph d, or under section 776.41.14;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section; or

(d)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1;

“eligible spouse” of an eligible individual for a taxation year means the person who is the eligible individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4, unless, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death,

(a)  the person was not resident in Québec; or

(b)  the person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than six months;

“period of transition to work” of an individual means a period that begins on the first day of a particular month that is both subsequent to the month of March 2008 and recognized by the Minister of Employment and Social Solidarity as a month in which the individual ceases to receive a last resort financial assistance benefit under Title II of the Individual and Family Assistance Act (chapter A-13.1.1) because of earned income from employment as determined for the purposes of that Act, and that ends on the last day of the eleventh month that follows the particular month or, if it is earlier, the last day of the month that precedes the month in which the individual again receives such a benefit;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual and the income for the year of the eligible individual’s eligible spouse for the year;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment computed under Chapters I and II of Title II of Book III, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725;

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(c)  the amount included in computing the individual’s income for the year under paragraph h of section 312, other than such an amount that is deductible in computing the individual’s taxable income under paragraph e of section 725.

2005, c. 1, s. 267; 2006, c. 36, s. 205; 2009, c. 5, s. 478; 2009, c. 15, s. 339.

2009-05-15

1029.8.116.1. In this division,

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual, in computing the other individual’s tax payable for the year, deducts an amount under section 752.0.1, as a consequence of the application of paragraph d, or under section 776.41.14;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section; or

(d)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5;

“eligible spouse” of an eligible individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual, the income for the year of the eligible individual’s eligible spouse for the year and the amount by which the income for the year of the dependant of the eligible individual whom the eligible individual designates for the year in prescribed form for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 exceeds $6,275;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment, computed before deducting any amount as depreciation under sections 64 and 78.4 and before deducting any amount under paragraph c of section 70, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, computed before deducting any amount under section 130 or 130.1, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725, less the individual’s losses from such a business so computed for the year.

2005, c. 1, s. 267; 2006, c. 36, s. 205; 2009, c. 5, s. 478.

2006-12-06

1029.8.116.1. In this division,

“eligible individual” for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual deducts an amount in computing the individual’s tax payable for the year under section 752.0.1, as a consequence of the application of any of paragraphs b to d of that section;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section; or

(d)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5;

“eligible spouse” of an eligible individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“total income” of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual, the income for the year of the eligible individual’s eligible spouse for the year and the amount by which the income for the year of the dependant of the eligible individual whom the eligible individual designates for the year in prescribed form for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 exceeds $6,275;

“work income” of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment, computed before deducting any amount as depreciation under sections 64 and 78.4 and before deducting any amount under paragraph c of section 70, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income for the year from a business the individual carries on either alone or as a partner actively engaged in the business, computed before deducting any amount under section 130 or 130.1, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725, less the individual’s losses from such a business so computed for the year.

2005, c. 1, s. 267; 2006, c. 36, s. 205.

2006-03-01

1029.8.116.1. In this division,

"eligible individual" for a taxation year means, subject to section 1029.8.116.2, an individual who, at the end of 31 December of the year or, where applicable, on the date of the individual’s death, is an emancipated minor, is 18 years of age or over, is the spouse of another individual, or is the father or mother of a child with whom the individual resides, but who is not one of the following persons:

(a)  a person in respect of whom another individual receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, except if that person reaches 18 years of age before 1 December of the year;

(b)  a person in respect of whom another individual deducts an amount in computing the individual’s tax payable for the year under section 752.0.1, as a consequence of the application of any of paragraphs b to d of that section;

(c)  a person in respect of whom another individual includes an amount, as a consequence of the application of paragraph c of section 1029.8.114, for the purpose of determining the amount that that other individual is deemed to have paid for the year under that section; or

(d)  a person who is a dependant of another individual whom the other individual designates for the year for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5;

"eligible spouse" of an eligible individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

"total income" of an eligible individual for a taxation year means the aggregate of the income for the year of the eligible individual, the income for the year of the eligible individual’s eligible spouse for the year and the amount by which the income for the year of the dependant of the eligible individual whom the eligible individual designates for the year in prescribed form for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 exceeds $6,275;

"work income" of an individual for a taxation year means the aggregate of

(a)  the individual’s income for the year from an office or employment, computed before deducting any amount as depreciation under sections 64 and 78.4 and before deducting any amount under paragraph c of section 70, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725; and

(b)  the individual’s income for the year from a business, computed before deducting any amount under section 130 or 130.1, other than such an income that is deductible in computing the individual’s taxable income under paragraph e of section 725, less the individual’s losses from a business so computed for the year.

2005, c. 1, s. 267.