Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.61.19.5
Disposition versions

Full text
1029.8.61.19.5. An eligible dependent child to whom subparagraph i of subparagraph d of the second paragraph of section 1029.8.61.18 refers for a particular month is a child who, on 30 September following the particular month, is at least 4 years of age and at most
(a)  17 years of age, where the child is an eligible dependent child to whom subparagraph b of the second paragraph of section 1029.8.61.18 refers for the particular month; or
(b)  16 years of age, in any other case.
An eligible dependent child to whom subparagraph ii of subparagraph d of the second paragraph of section 1029.8.61.18 refers is a child who, on 30 September 2017, is at least 4 years of age and at most
(a)  17 years of age, where the child is an eligible dependent child to whom subparagraph b of the second paragraph of section 1029.8.61.18 refers for January 2018; or
(b)  16 years of age, in any other case.
2019, c. 14, s. 369.
© Gouvernement du Québec