I-3 - Taxation Act

Section 1029.8.61.96.12 Disposition versions

2021-06-02

1029.8.61.96.12. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, an amount equal, subject to sections 1029.8.61.96.16 and 1029.8.61.96.17, to the total of

(a)  the aggregate of all amounts each of which is, in respect of each person who, throughout that person’s minimum cohabitation period with the individual for the year, is an eligible carereceiver in relation to the individual, the total of

i.  $1,250,

ii.  the amount by which $1,250 exceeds 16% of the eligible carereceiver’s income for the year that exceeds $22,180, and

iii.  an amount equal to 30% of the lesser of

(1)  the aggregate of all amounts, other than an excluded amount, each of which is paid by the individual in respect of expenses incurred in the year for specialized respite services provided to the eligible carereceiver, to the extent that the expenses are incurred at a time when the eligible carereceiver is 18 years of age or over, and

(2)  $5,200; and

(b)  the aggregate of all amounts each of which is, in respect of each person who is not a person to whom paragraph a applies and who, throughout the person’s minimum period of support by the individual for the year, is an eligible carereceiver in relation to the individual, an amount equal to the amount by which $1,250 exceeds 16% of the eligible carereceiver’s income for the year that exceeds $22,180.

2021, c. 14, s. 154.