311.2. A taxpayer shall also include any amount received in the year by the taxpayer as financial assistance under the first phase of the Solidarité jeunesse project that is the subject of decision 195218 of the Conseil du trésor dated 23 August 2000 or under the Solidarité jeunesse program administered by the Ministère de l’Emploi et de la Solidarité sociale.
However, the first paragraph does not apply in respect of an amount that is attributable to child care expenses.
2002, c. 40, s. 27; 2005, c. 38, s. 66.