I-3 - Taxation Act

Section 1029.8.61.22.1 Disposition versions

2024-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the family allowance reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the family allowance reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185; 2019, c. 14, s. 372.

For the taxation year 2024, the amount of the family allowance reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $40,168 to $42,136; the amount of the family allowance reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $55,183 to $57,822.

See (2023) 155 G.O. 1, 795.

2023-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the family allowance reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the family allowance reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185; 2019, c. 14, s. 372.

For the taxation year 2023, the amount of the family allowance reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $37,752 to $40,168; the amount of the family allowance reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $51,893 to $55,183.

See (2022) 154 G.O. 1, 709.

2022-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the family allowance reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the family allowance reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185; 2019, c. 14, s. 372.

For the taxation year 2022, the amount of the family allowance reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $36,728 to $37,752; the amount of the family allowance reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $50,521 to $51,893.

See (2021) 153 G.O. 1, 688.

2021-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the family allowance reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the family allowance reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185; 2019, c. 14, s. 372.

For the taxation year 2021, the amount of the family allowance reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $36,256 to $36,728; the amount of the family allowance reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $49,842 to $50,521.

See (2020) 152 G.O. 1, 924.

2020-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the family allowance reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the family allowance reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185; 2019, c. 14, s. 372.

For the taxation year 2020, the amount of the family allowance reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $35,680 to $36,256; the amount of the family allowance reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $49,044 to $49,842.

See (2019) 151 G.O. 1, 772.

2019-06-19

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the family allowance reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the family allowance reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185; 2019, c. 14, s. 372.

For the taxation year 2019, the amount of the family allowance reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $35,096 to $35,680; the amount of the family allowance reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $48,246 to $49,044.

See (2018) 150 G.O. 1, 854.

2019-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the child assistance payment reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the child assistance payment reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185.

For the taxation year 2019, the amount of the child assistance payment reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $35,096 to $35,680; the amount of the child assistance payment reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $48,246 to $49,044.

See (2018) 150 G.O. 1, 854.

2018-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the child assistance payment reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the child assistance payment reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185.

For the taxation year 2018, the amount of the child assistance payment reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $34,824 to $35,096; the amount of the child assistance payment reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $47,868 to $48,246.

See (2017) 149 G.O. 1, 1330.

2017-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the child assistance payment reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the child assistance payment reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185.

For the taxation year 2017, the amount of the child assistance payment reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $34,656 to $34,824; the amount of the child assistance payment reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $47,665 to $47,868.

See (2016) 148 G.O. 1, 1289.

2007-01-01

1029.8.61.22.1. The Minister of Finance publishes annually in the Gazette officielle du Québec a notice setting out the amounts of the child assistance payment reduction thresholds that are determined for a taxation year in accordance with the first and second paragraphs of section 1029.8.61.22.

The notice described in the first paragraph becomes effective from 1 January of the year for which the amounts of the child assistance payment reduction thresholds are determined and may be subject to a review having retroactive effect to that date.

2006, c. 13, s. 185.

For the taxation year 2015, the amount of the child assistance payment reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $33,944 to $34,280; the amount of the child assistance payment reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $46,699 to $47,196.

See (2014) 146 G.O. 1, 1270.