I-3 - Taxation Act

Section 1029.8.116.26 Disposition versions

2021-06-02

1029.8.116.26. The Minister shall pay to an eligible individual who is entitled to receive, for a particular payment period, the amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable, at the beginning of any of the payment months specified in the second paragraph, all or a fraction, as the case may be, of the amount determined in respect of the individual for that period under the first paragraph of section 1029.8.116.25.

The payment of the amount so determined is made as follows:

(a)  if the amount is equal to or greater than $800, one-twelfth of the amount is paid within the first five days of each of the months of the particular payment period;

(b)  if the amount is greater than $240 but less than $800, one-quarter of the amount is paid within the first five days of each of the months of July, October, January and April of that period; or

(c)  in any other case, all of the amount is paid within the first five days of the month of July of that period.

Despite the first paragraph, the Minister is not required to pay to an individual an amount referred to in that paragraph if the individual has not filed a document in which the individual consents to have the payment be made by direct deposit in a bank account held by the individual at a financial institution listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.

2011, c. 1, s. 89; 2015, c. 36, s. 138; 2017, c. 1, s. 329; 2021, c. 14, s. 160.

2017-02-08

1029.8.116.26. The Minister shall pay to an eligible individual who is entitled to receive, for a particular payment period, the amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable, at the beginning of any of the payment months specified in the second paragraph, all or a fraction, as the case may be, of the amount determined in respect of the individual for that period under the first paragraph of section 1029.8.116.25.

The payment of the amount so determined is made as follows:

(a)  if the amount is equal to or greater than $800, one-twelfth of the amount is paid within the first five days of each of the months of the particular payment period;

(b)  if the amount is greater than $240 but less than $800, one-quarter of the amount is paid within the first five days of each of the months of July, October, January and April of that period; or

(c)  in any other case, all of the amount is paid within the first five days of the month of July of that period.

Despite the first paragraph, the Minister is not required to pay to an individual an amount referred to in that paragraph if the individual has not filed a document in which the individual consents to have the payment be made by direct deposit in a bank account held by the individual at a financial institution listed in Part I of Appendix I to Rule D4 – Institution Numbers and Clearing Agency/Representative Arrangements of the Automated Clearing Settlement System Rules Manual, as amended from time to time, of the Canadian Payments Association.

However, for a particular month of the year 2011, the amount paid by the Minister to an eligible individual may not exceed the amount by which the amount, referred to in the first paragraph (as it reads in its application before 1 July 2016), that is determined in respect of the eligible individual for the particular month exceeds the amount determined, subject to the sixth paragraph, by the formula

A − B.

In the formula in the fourth paragraph,

(a)  A is the aggregate of all amounts each of which is the portion of a social assistance benefit or of a social solidarity allowance that is received for any of the months of January through June 2011 by the eligible individual or the person who, at the beginning of the particular month, is the cohabiting spouse of the individual and ordinarily lives with that individual, under the Individual and Family Assistance Act (chapter A-13.1.1), and that is attributable to the amount referred to in the fourth paragraph of section 1029.8.109.4; and

(b)  B is

i.  if the particular month is July 2011, an amount equal to zero, or

ii.  in any other case, the aggregate of all amounts each of which is the amount by which the amount, to which the first paragraph, as it read in its application before 1 July 2016, refers, that is determined in respect of the eligible individual for a month preceding the particular month exceeds the excess amount determined in respect of the individual for the preceding month in accordance with the fourth paragraph.

The amount determined by the formula in the fourth paragraph may not exceed 50% of the amount, to which the first paragraph, as it read in its application before 1 July 2016, refers, that is determined in respect of the eligible individual for the particular month if

(a)  the eligible individual is, for the particular month, a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act; and

(b)  the eligible individual’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount, to which the first paragraph, as it read in its application before 1 July 2016, refers, that is determined in respect of the individual for the particular month.

For the purposes of subparagraph a of the fifth paragraph, the social assistance benefit or social solidarity allowance that the Minister of Employment and Social Solidarity is deemed to pay to the individual because of the application of subparagraph a of the fifth paragraph of section 1029.8.109.4 is deemed to be received by the individual or the person under the Individual and Family Assistance Act.

2011, c. 1, s. 89; 2015, c. 36, s. 138; 2017, c. 1, s. 329.

2015-12-04

1029.8.116.26. The Minister shall pay to an eligible individual who is entitled to receive, for a particular payment period, the amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable, at the beginning of any of the payment months specified in the second paragraph, all or a fraction, as the case may be, of the amount determined in respect of the individual for that period under the first paragraph of section 1029.8.116.25.

The payment of the amount so determined is made as follows:

(a)  if the amount is equal to or greater than $800, one-twelfth of the amount is paid within the first five days of each of the months of the particular payment period;

(b)  if the amount is greater than $240 but less than $800, one-quarter of the amount is paid within the first five days of each of the months of July, October, January and April of that period; or

(c)  in any other case, all of the amount is paid within the first five days of the month of July of that period.

However, for a particular month of the year 2011, the amount paid by the Minister to an eligible individual may not exceed the amount by which the amount, referred to in the first paragraph (as it reads in its application before 1 July 2016), that is determined in respect of the eligible individual for the particular month exceeds the amount determined, subject to the fifth paragraph, by the formula

A − B.

In the formula in the third paragraph,

(a)  A is the aggregate of all amounts each of which is the portion of a social assistance benefit or of a social solidarity allowance that is received for any of the months of January through June 2011 by the eligible individual or the person who, at the beginning of the particular month, is the cohabiting spouse of the individual and ordinarily lives with that individual, under the Individual and Family Assistance Act (chapter A-13.1.1), and that is attributable to the amount referred to in the fourth paragraph of section 1029.8.109.4; and

(b)  B is

i.  if the particular month is July 2011, an amount equal to zero, or

ii.  in any other case, the aggregate of all amounts each of which is the amount by which the amount, to which the first paragraph refers, that is determined in respect of the eligible individual for a month preceding the particular month exceeds the excess amount determined in respect of the individual for the preceding month in accordance with the second paragraph.

The amount determined by the formula in the third paragraph may not exceed 50% of the amount, to which the first paragraph refers, that is determined in respect of the eligible individual for the particular month if

(a)  the eligible individual is, for the particular month, a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act; and

(b)  the eligible individual’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount, to which the first paragraph refers, that is determined in respect of the individual for the particular month.

For the purposes of subparagraph a of the fourth paragraph, the social assistance benefit or social solidarity allowance that the Minister of Employment and Social Solidarity is deemed to pay to the individual because of the application of subparagraph a of the fifth paragraph of section 1029.8.109.4 is deemed to be received by the individual or the person under the Individual and Family Assistance Act.

2011, c. 1, s. 89; 2015, c. 36, s. 138.

2011-02-17

1029.8.116.26. The Minister shall pay to an eligible individual who is entitled to receive, for a particular month of a taxation year, an amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable for that year, in the first five days of the particular month, the amount determined in respect of the individual for that month.

However, for a particular month of the year 2011, the amount paid by the Minister to an eligible individual may not exceed the amount by which the amount, to which the first paragraph refers, that is determined in respect of the eligible individual for the particular month exceeds the amount determined, subject to the fourth paragraph, by the formula

A − B.

In the formula in the second paragraph,

(a)  A is the aggregate of all amounts each of which is the portion of a social assistance benefit or of a social solidarity allowance that is received for any of the months of January through June 2011 by the eligible individual or the person who, at the beginning of the particular month, is the cohabiting spouse of the individual and ordinarily lives with that individual, under the Individual and Family Assistance Act (chapter A-13.1.1), and that is attributable to the amount referred to in the fourth paragraph of section 1029.8.109.4; and

(b)  B is

i.  if the particular month is July 2011, an amount equal to zero, or

ii.  in any other case, the aggregate of all amounts each of which is the amount by which the amount, to which the first paragraph refers, that is determined in respect of the eligible individual for a month preceding the particular month exceeds the excess amount determined in respect of the individual for the preceding month in accordance with the second paragraph.

The amount determined by the formula in the second paragraph may not exceed 50% of the amount, to which the first paragraph refers, that is determined in respect of the eligible individual for the particular month if

(a)  the eligible individual is, for the particular month, a recipient under a financial assistance program provided for in Chapter I or II of Title II of the Individual and Family Assistance Act; and

(b)  the eligible individual’s status as a recipient under such a program has been brought to the attention of the Minister at least 21 days before the date provided for the payment of the amount, to which the first paragraph refers, that is determined in respect of the individual for the particular month.

For the purposes of subparagraph a of the third paragraph, the social assistance benefit or social solidarity allowance that the Minister of Employment and Social Solidarity is deemed to pay to the individual because of the application of subparagraph a of the fifth paragraph of section 1029.8.109.4 is deemed to be received by the individual or the person under the Individual and Family Assistance Act.

2011, c. 1, s. 89.