I-3 - Taxation Act

Section 1175.27.1 Disposition versions

2011-04-01

1175.27.1. If, at any time in a taxation year, a person pays tax to the Minister under any of sections 1175.24 to 1175.27, the following rules apply:

(a)  in the case of section 1175.24, the portion of that tax that corresponds to the amount determined under subparagraph b or c of the first paragraph of section 94.0.3.2 of the Tax Administration Act (chapter A-6.002) is deemed, for the purposes of Title III of Book III of Part I, to be an amount of assistance repaid at that time by the person pursuant to a legal obligation;

(b)  in the case of section 1175.25, that tax is deemed, for the purposes of Title III of Book III of Part I, to be an amount of assistance repaid at that time by the partnership referred to in that section pursuant to a legal obligation;

(c)  in the case of section 1175.26,

i.  the portion of that tax that is determined under subparagraph a of the first paragraph of that section, or under the second paragraph of that section because of that subparagraph, is deemed, for the purposes of the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year,

ii.  the portion of that tax that is determined under subparagraph b of the first paragraph of that section, or under the second paragraph of that section because of that subparagraph, is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, VI or VI.1 for that taxation year, and

iii.  the portion of that tax that is determined under subparagraph c of the first paragraph of that section, or under the second paragraph of that section because of that subparagraph, is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and

(d)  in the case of section 1175.27, that tax is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the partnership referred to in that section pays for its fiscal period that includes that time as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec.

2006, c. 36, s. 270; 2010, c. 31, s. 175.

2006-12-06

1175.27.1. If, at any time in a taxation year, a person pays tax to the Minister under any of sections 1175.24 to 1175.27, the following rules apply:

(a)  in the case of section 1175.24, the portion of that tax that corresponds to the amount determined under subparagraph b or c of the first paragraph of section 94.0.3.2 of the Act respecting the Ministère du Revenu (chapter M-31) is deemed, for the purposes of Title III of Book III of Part I, to be an amount of assistance repaid at that time by the person pursuant to a legal obligation;

(b)  in the case of section 1175.25, that tax is deemed, for the purposes of Title III of Book III of Part I, to be an amount of assistance repaid at that time by the partnership referred to in that section pursuant to a legal obligation;

(c)  in the case of section 1175.26,

i.  the portion of that tax that is determined under subparagraph a of the first paragraph of that section, or under the second paragraph of that section because of that subparagraph, is deemed, for the purposes of the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part I for that taxation year,

ii.  the portion of that tax that is determined under subparagraph b of the first paragraph of that section, or under the second paragraph of that section because of that subparagraph, is deemed, for the purposes of Title III of Book III of Part I and the definition of “total taxes” in the first paragraph of section 1029.8.36.167, to be a tax that the person pays under Part IV, VI or VI.1 for that taxation year, and

iii.  the portion of that tax that is determined under subparagraph c of the first paragraph of that section, or under the second paragraph of that section because of that subparagraph, is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the person pays for that taxation year as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5); and

(d)  in the case of section 1175.27, that tax is deemed, for the purposes of Title III of Book III of Part I, to be an amount that the partnership referred to in that section pays for its fiscal period that includes that time as a contribution under section 34 of the Act respecting the Régie de l’assurance maladie du Québec.

2006, c. 36, s. 270.