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 1029.8.61.82
Disposition versions
1029.8.61.82. (Repealed).
2009, c. 15, s. 326; 2021, c. 142021, c. 14, s. 15311.
1029.8.61.82. For the purpose of applying this division to a taxation year for which two or more individuals could, but for this section, be deemed under section 1029.8.61.80 to have paid an amount to the Minister in respect of expenses incurred in the year for specialized respite services provided to the same person, that person is deemed, for any time at which an amount has been incurred in respect of those expenses, to be the eligible relative solely of the individual from among those individuals who is the eligible relative’s main support for the year.
