I-3 - Taxation Act

Section 1029.8.61.73 Disposition versions

2021-06-02

1029.8.61.73. (Repealed).

2009, c. 5, s. 459; 2021, c. 14, s. 153.

2009-05-15

1029.8.61.73. An eligible individual for a taxation year who is resident in Québec at the end of 31 December of the year is deemed to have paid to the Minister, on the individual’s balance-due day for that year, on account of the individual’s tax payable under this Part for the year, an amount equal to the aggregate of all amounts each of which is an amount that is attributed to the individual or that is deemed to be attributed to the individual for the year in accordance with section 1029.8.61.74 in recognition of volunteer respite services that the individual provided during the year to an informal caregiver in respect of a care recipient.

An eligible individual may be deemed to have paid to the Minister an amount under the first paragraph for a taxation year in respect of volunteer respite services provided to an informal caregiver, in relation to a care recipient, only if the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to so file if tax were payable under this Part by the individual for the year, the information return sent to the individual by the informal caregiver for the year in relation to the care recipient.

2009, c. 5, s. 459.