I-3 - Taxation Act

Section 1029.8.116.9 Disposition versions

2019-06-19

1029.8.116.9. If, on or before 15 October of a taxation year, an individual applies to the Minister, in the prescribed form containing prescribed information, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the work premium”) equal to the product obtained by multiplying the percentage specified in the third paragraph by the amount the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business;

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, is greater than

i.  if the individual has a dependant who meets the conditions set out in section 1029.8.116.8 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, $500, and

ii.  in any other case, $300; and

(f)  the individual has agreed that the advance payments be made by direct deposit in a bank account held 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.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to the work premium is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 15 October of the year, the amount of the advance relating to the work premium is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month;

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The percentage to which the first paragraph refers is 50% if subparagraph i of subparagraph e of that paragraph applies, and 75% in any other case.

2005, c. 1, s. 267; 2009, c. 15, s. 349; 2011, c. 1, s. 88; 2011, c. 6, s. 201; 2011, c. 34, s. 102; 2012, c. 8, s. 234; 2017, c. 1, s. 319; 2019, c. 14, s. 401.

2017-02-08

1029.8.116.9. If, on or before 15 October of a taxation year, an individual applies to the Minister, in the prescribed form containing prescribed information referred to in the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the work premium”) equal to the product obtained by multiplying the percentage specified in the third paragraph by the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business;

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, is greater than

i.  if the individual has a dependant who meets the conditions set out in section 1029.8.116.8 to be designated 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, $500, and

ii.  in any other case, $300; and

(f)  the individual has agreed that the advance payments be made by direct deposit in a bank account held 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.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to the work premium is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 15 October of the year, the amount of the advance relating to the work premium is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month;

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The percentage to which the first paragraph refers is 50% if subparagraph i of subparagraph e of that paragraph applies, and 75% in any other case.

2005, c. 1, s. 267; 2009, c. 15, s. 349; 2011, c. 1, s. 88; 2011, c. 6, s. 201; 2011, c. 34, s. 102; 2012, c. 8, s. 234; 2017, c. 1, s. 319.

2012-05-09

1029.8.116.9. If, on or before 15 October of a taxation year, an individual applies to the Minister, in the prescribed form containing prescribed information referred to in the first paragraph of section 1029.8.116.5 or 1029.8.116.5.0.1, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the work premium”) equal to the product obtained by multiplying the percentage specified in the third paragraph by the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business;

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, is greater than

i.  if the individual has a dependant who meets the conditions set out in section 1029.8.116.8 to be designated 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, $500, and

ii.  in any other case, $300; and

(f)  the individual has agreed that the advance payments be made by direct deposit in a bank account held 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.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to the work premium is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 15 October of the year, the amount of the advance relating to the work premium is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month;

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The percentage to which the first paragraph refers is 50% if subparagraph i of subparagraph e of that paragraph applies, and 75% in any other case.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to the work premium.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 267; 2009, c. 15, s. 349; 2011, c. 1, s. 88; 2011, c. 6, s. 201; 2011, c. 34, s. 102; 2012, c. 8, s. 234.

2011-12-09

1029.8.116.9. If, on or before 1 September of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information referred to in the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the work premium”) equal to the product obtained by multiplying the percentage specified in the third paragraph by the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business;

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, is greater than

i.  if the individual has a dependant who meets the conditions set out in section 1029.8.116.8 to be designated 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, $500, and

ii.  in any other case, $300; and

(f)  the individual has agreed that the advance payments be made by direct deposit in a bank account held 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.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to the work premium is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 1 September of the year, the amount of the advance relating to the work premium is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month.

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The percentage to which the first paragraph refers is 50% if subparagraph i of subparagraph e of that paragraph applies, and 75% in any other case.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to the work premium.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 267; 2009, c. 15, s. 349; 2011, c. 1, s. 88; 2011, c. 6, s. 201; 2011, c. 34, s. 102.

2011-06-06

1029.8.116.9. If, on or before 1 September of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information referred to in the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this subdivision referred to as the “amount of the advance relating to the work premium”) equal to the product obtained by multiplying the percentage specified in the third paragraph by the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business;

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, is greater than

i.  if the individual has a dependant who meets the conditions set out in section 1029.8.116.8 to be designated 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, $500, and

ii.  in any other case, $300; and

(f)  the individual has agreed that the advance payments be made by direct deposit in a bank account held at a financial institution having an establishment situated in Québec.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to the work premium is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 1 September of the year, the amount of the advance relating to the work premium is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month.

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The percentage to which the first paragraph refers is 50% if subparagraph i of subparagraph e of that paragraph applies, and 75% in any other case.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to the work premium.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 267; 2009, c. 15, s. 349; 2011, c. 1, s. 88; 2011, c. 6, s. 201.

2011-02-17

1029.8.116.9. If, on or before 1 September of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information referred to in the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this section referred to as the “amount of the advance relating to the work premium”) equal to the product obtained by multiplying the percentage specified in the third paragraph by the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business;

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, is greater than

i.  if the individual has a dependant who meets the conditions set out in section 1029.8.116.8 to be designated 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, $500, and

ii.  in any other case, $300; and

(f)  the individual has agreed that the advance payments be made by direct deposit in a bank account held at a financial institution situated in Québec.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  if the Minister receives from the individual the application referred to in the first paragraph not later than 1 December of the preceding year, the amount of the advance relating to the work premium is payable in 12 equal advance payments made on or before the 15th day of each month of the year; and

(b)  if the Minister receives from the individual the application referred to in the first paragraph after 1 December of the preceding year and not later than 1 September of the year, the amount of the advance relating to the work premium is payable in equal advance payments made on or before the 15th day of each month of the year that is subsequent to the particular month in which the application is received, if the application is received on the first day of that month, or, in any other case, that is subsequent to the month that follows the particular month.

(c)  (subparagraph repealed);

(d)  (subparagraph repealed).

The percentage to which the first paragraph refers is 50% if subparagraph i of subparagraph e of that paragraph applies, and 75% in any other case.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to the work premium and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 267; 2009, c. 15, s. 349; 2011, c. 1, s. 88.

2009-06-04

1029.8.116.9. If, on or before 1 September of a taxation year, an individual applies to the Minister, in the prescribed form containing the prescribed information referred to in the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount (in this section referred to as the “amount of the advance relating to the work premium”) equal to the product obtained by multiplying the percentage specified in the third paragraph by the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business;

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of either of sections 1029.8.116.5 and 1029.8.116.5.0.1, is greater than

i.  if the individual has a dependant who meets the conditions set out in section 1029.8.116.8 to be designated 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, $500, and

ii.  in any other case, $300; and

(f)  the individual has agreed that the advance payments be made by direct deposit in a bank account held at a financial institution situated in Québec.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  where the Minister receives from the individual the application referred to in the first paragraph not later than 31 December of the preceding year, the amount of the advance relating to the work premium is payable in four equal advance payments made on or before 15 January, 15 April, 15 July and 15 October of the year;

(b)  where the Minister receives from the individual the application referred to in the first paragraph after 31 December of the preceding year and not later than 31 March of the year, the amount of the advance relating to the work premium is payable in three equal advance payments made on or before 15 April, 15 July and 15 October of the year;

(c)  where the Minister receives from the individual the application referred to in the first paragraph after 31 March and not later than 30 June of the year, the amount of the advance relating to the work premium is payable in two equal advance payments made on or before 15 July and 15 October of the year; and

(d)  where the Minister receives from the individual the application referred to in the first paragraph after 30 June and not later than 1 September of the year, the amount of the advance relating to the work premium is payable in one advance payment made on or before 15 October of the year.

The percentage to which the first paragraph refers is 50% if subparagraph i of subparagraph e of that paragraph applies, and 75% in any other case.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to the work premium and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

2005, c. 1, s. 267; 2009, c. 15, s. 349.

2006-03-01

1029.8.116.9. Where, on or before 1 September of a taxation year, an individual applies therefor to the Minister, in the prescribed form containing the prescribed information referred to in the first paragraph of section 1029.8.116.5, the Minister may pay in advance, according to the terms and conditions provided for in the second paragraph, an amount, in this section referred to as the “amount of the advance relating to the work premium”, equal to one-half of the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister, under that first paragraph, on account of the individual’s tax payable for the year, if

(a)  the individual is resident in Québec at the time of the application;

(b)  the individual has a dependant who meets the conditions set out in section 1029.8.116.8 to be designated for the purposes of subparagraph a of the second paragraph of section 1029.8.116.5, and is not a person in respect of whom another individual is entitled, for the year, to an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, unless the individual is 18 years of age or over on the first day of the month of the application;

(c)  at the time of the application, the individual is described in any of paragraphs a to d of section 1029.8.116.2;

(d)  at the time of the application, the individual performs the duties of an office or employment, or carries on a business, alone or as a partner actively engaged in the business; and

(e)  the amount that the individual considers to be the amount that the individual will be deemed to have paid to the Minister on account of the individual’s tax payable for the year, under the first paragraph of section 1029.8.116.5, is greater than $500.

The terms and conditions of payment of the amount of the advance relating to the work premium to which the first paragraph refers are the following:

(a)  where the Minister receives from the individual the application referred to in the first paragraph not later than 31 December of the preceding year, the amount of the advance relating to the work premium is payable in four equal advance payments made on or before 15 January, 15 April, 15 July and 15 October of the year;

(b)  where the Minister receives from the individual the application referred to in the first paragraph after 31 December of the preceding year and not later than 31 March of the year, the amount of the advance relating to the work premium is payable in three equal advance payments made on or before 15 April, 15 July and 15 October of the year;

(c)  where the Minister receives from the individual the application referred to in the first paragraph after 31 March and not later than 30 June of the year, the amount of the advance relating to the work premium is payable in two equal advance payments made on or before 15 July and 15 October of the year; and

(d)  where the Minister receives from the individual the application referred to in the first paragraph after 30 June and not later than 1 September of the year, the amount of the advance relating to the work premium is payable in one advance payment made on or before 15 October of the year.

The individual shall notify the Minister with dispatch of any event which may affect the amount of the advance relating to the work premium and, if the individual does not so notify the Minister, the Minister may suspend, reduce or cease the payment of the advance.

Where, at the time of the application referred to in the first paragraph, an individual has a spouse, only one of them may make this application for the year.

Where an individual elects to have the provisions provided for in the first paragraph apply, subparagraph a of the third paragraph of section 1029.8.116.5 shall be read as follows:

“(a) the amount by which the amount determined under the first paragraph exceeds the aggregate of all amounts each of which is an advance payment referred to in the second paragraph of section 1029.8.116.9, that the eligible individual, or the eligible individual’s eligible spouse for the year, has received, or may reasonably expect to receive, for the year, less the aggregate of all amounts each of which is the portion of that excess amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and”.

2005, c. 1, s. 267.