I-3 - Taxation Act

Section 1029.8.63 Disposition versions

2009-06-04

1029.8.63. An individual who is resident in Québec on 31 December of a year in which the individual is given or issued, as the case may be, a qualifying certificate or in which a qualifying judgment is rendered in the individual’s favour, as the case may be, in respect of the adoption of a person by the individual, is deemed to have paid to the Minister, on the individual’s balance-due day for the individual’s taxation year the end of which coincides with that date, on account of the individual’s tax payable pursuant to this Part for that taxation year, an amount, for the year, in respect of the adoption of the person by the individual, equal to the lesser of $10,000 and 50% of all of the eligible expenses paid by the individual and the individual’s spouse in respect of the adoption.

For the purposes of this section, an individual who is resident in Québec immediately before his death is deemed to be resident in Québec on 31 December of the year of his death.

1995, c. 1, s. 162; 1995, c. 63, s. 206; 1997, c. 31, s. 143; 2000, c. 39, s. 191; 2001, c. 51, s. 193; 2002, c. 9, s. 118; 2006, c. 36, s. 203; 2009, c. 15, s. 327.

2006-12-06

1029.8.63. An individual who is resident in Québec on 31 December of a year in which the individual is given or issued, as the case may be, a qualifying certificate or in which a qualifying judgment is rendered in the individual’s favour, as the case may be, in respect of the adoption of a person by the individual, is deemed to have paid to the Minister, on the individual’s balance-due day for the individual’s taxation year the end of which coincides with that date, on account of the individual’s tax payable pursuant to this Part for that taxation year, an amount, for the year, in respect of the adoption of the person by the individual, equal to the lesser of $6,000 and 30% of all of the eligible expenses paid by the individual and the individual’s spouse in respect of the adoption.

For the purposes of this section, an individual who is resident in Québec immediately before his death is deemed to be resident in Québec on 31 December of the year of his death.

1995, c. 1, s. 162; 1995, c. 63, s. 206; 1997, c. 31, s. 143; 2000, c. 39, s. 191; 2001, c. 51, s. 193; 2002, c. 9, s. 118; 2006, c. 36, s. 203.

2006-03-01

1029.8.63. An individual who is resident in Québec on 31 December of a year in which the individual is given a qualifying certificate or in which a qualifying judgment is rendered in the individual’s favour, as the case may be, in respect of the adoption of a person by the individual, is deemed to have paid to the Minister, on the individual’s balance-due day for the individual’s taxation year the end of which coincides with that date, on account of the individual’s tax payable pursuant to this Part for that taxation year, an amount, for the year, in respect of the adoption of the person by the individual, equal to the lesser of $6,000 and 30% of all of the eligible expenses paid by the individual and the individual’s spouse in respect of the adoption.

For the purposes of this section, an individual who is resident in Québec immediately before his death is deemed to be resident in Québec on 31 December of the year of his death.

1995, c. 1, s. 162; 1995, c. 63, s. 206; 1997, c. 31, s. 143; 2000, c. 39, s. 191; 2001, c. 51, s. 193; 2002, c. 9, s. 118.