I-3 - Taxation Act

Section 1029.8.61.28 Disposition versions

2019-06-19

1029.8.61.28. Retraite Québec shall pay to an eligible individual who is entitled to receive an amount in respect of a family allowance, in respect of an eligible dependent child, in the first 15 days of January, April, July and October of a taxation year, the amounts determined, in respect of the eligible individual, in respect of a family allowance for each month in that year, according to the following terms and conditions:

(a)  the payment made in January shall include the amounts determined in respect of a family allowance for January, February and March of that year;

(b)  the payment made in April shall include the amounts determined in respect of a family allowance for April, May and June of that year;

(c)  the payment made in July shall include the amounts determined in respect of a family allowance for July, August and September of that year; and

(d)  the payment made in October shall include the amounts determined in respect of a family allowance for October, November and December of that year.

Despite the first paragraph, Retraite Québec may, on application, pay an amount as or on account of a family allowance in the first 15 days of each month in a taxation year and such a payment shall include only the amount determined in respect of a family allowance for the month of that payment.

However, the payment made under the first or second paragraph of an amount determined in respect of a family allowance for a particular month that is either January 2018 or July of a year subsequent to the year 2017 does not include the portion of that amount that is attributable to the supplement for the purchase of school supplies, which portion is paid separately by Retraite Québec on or before the last day of the month following the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 189; 2015, c. 20, s. 61; 2019, c. 14, s. 375.

2016-01-01

1029.8.61.28. Retraite Québec shall pay to an eligible individual who is entitled to receive an amount in respect of a child assistance payment, in respect of an eligible dependent child, in the first 15 days of January, April, July and October of a taxation year, the amounts determined, in respect of the eligible individual, in respect of a child assistance payment for each month in that year, according to the following terms and conditions:

(a)  the payment made in January shall include the amounts determined in respect of a child assistance payment for January, February and March of that year;

(b)  the payment made in April shall include the amounts determined in respect of a child assistance payment for April, May and June of that year;

(c)  the payment made in July shall include the amounts determined in respect of a child assistance payment for July, August and September of that year; and

(d)  the payment made in October shall include the amounts determined in respect of a child assistance payment for October, November and December of that year.

Despite the first paragraph, Retraite Québec may, on application, pay an amount as or on account of a child assistance payment in the first 15 days of each month in a taxation year and such a payment shall include only the amount determined in respect of a child assistance payment for the month of that payment.

2005, c. 1, s. 257; 2006, c. 13, s. 189; 2015, c. 20, s. 61.

2007-01-01

1029.8.61.28. The Board shall pay to an eligible individual who is entitled to receive an amount in respect of a child assistance payment, in respect of an eligible dependent child, in the first 15 days of January, April, July and October of a taxation year, the amounts determined, in respect of the eligible individual, in respect of a child assistance payment for each month in that year, according to the following terms and conditions:

(a)  the payment made in January shall include the amounts determined in respect of a child assistance payment for January, February and March of that year;

(b)  the payment made in April shall include the amounts determined in respect of a child assistance payment for April, May and June of that year;

(c)  the payment made in July shall include the amounts determined in respect of a child assistance payment for July, August and September of that year; and

(d)  the payment made in October shall include the amounts determined in respect of a child assistance payment for October, November and December of that year.

Despite the first paragraph, the Board may, on application, pay an amount as or on account of a child assistance payment in the first 15 days of each month in a taxation year and such a payment shall include only the amount determined in respect of a child assistance payment for the month of that payment.

2005, c. 1, s. 257; 2006, c. 13, s. 189.

2006-03-01

1029.8.61.28. The Board shall pay to an eligible individual, in respect of an eligible dependent child, in the first 15 days of January, April, July and October of a taxation year, the amounts determined in respect of a child assistance payment for each month in that year, according to the following terms and conditions:

(a)  the payment made in January shall include the amounts determined in respect of a child assistance payment for January, February and March of that year;

(b)  the payment made in April shall include the amounts determined in respect of a child assistance payment for April, May and June of that year;

(c)  the payment made in July shall include the amounts determined in respect of a child assistance payment for July, August and September of that year; and

(d)  the payment made in October shall include the amounts determined in respect of a child assistance payment for October, November and December of that year.

Despite the first paragraph, the Board may, on application, pay an amount as or on account of a child assistance payment in the first 15 days of each month in a taxation year and such a payment shall include only the amount determined in respect of a child assistance payment for the month of that payment.

2005, c. 1, s. 257.