I-3 - Taxation Act

Section 752.0.10.0.8 Disposition versions

2020-09-24

752.0.10.0.8. In this chapter,

“dwelling” means, as the case may be,

(a)  a housing unit; or

(b)  a share of the capital stock of a housing cooperative, the holder of which is entitled to possession of a housing unit;

“eligible dwelling” in relation to an individual means a dwelling situated in Québec that is acquired at a particular time after 31 December 2017

(a)  by the individual or the individual’s spouse where the dwelling is a first housing unit in respect of the individual and the latter intends to make it the individual’s principal place of residence not later than one year after the particular time; or

(b)  by the individual where the latter intends to make it, not later than one year after the particular time, the principal place of residence of a specified disabled person in respect of the individual at the particular time and the main purpose for which the individual acquired the dwelling is to enable the specified disabled person to live

i.  in a dwelling that is more accessible by that person or in which that person is more mobile or can more easily perform tasks of daily living, or

ii.  in an environment better suited to the personal needs and care of that person;

“first housing unit” in respect of an individual means a particular dwelling acquired by the individual or the individual’s spouse where

(a)  the individual did not own, alone or jointly, a dwelling in which the individual lived in the period that began on the first day of the fourth preceding calendar year ending before the acquisition of the particular dwelling and that ends on the day preceding the day of the acquisition of the particular dwelling; and

(b)  the individual’s spouse did not, in the period described in paragraph a, own, alone or jointly, a dwelling in which the individual lived during their marriage;

“specified disabled person”, in respect of an individual at a particular time, means a person who

(a)  is the individual or is, at the particular time, related to the individual; and

(b)  is entitled to a deduction under section 752.0.14 in computing the person’s tax payable for the person’s taxation year that includes the particular time, or would be entitled to the deduction if no individual included, in computing a deduction under section 752.0.11 for that year, an amount in respect of remuneration for an attendant or care in a nursing home in respect of the person, or is a person in respect of whom an amount is deemed to be an overpayment of the tax payable of an individual for the month that includes the particular time under section 1029.8.61.18 by reason of subparagraph b of the second paragraph of that section.

For the purposes of the definitions of “eligible dwelling” and “first housing unit” in the first paragraph, the following rules apply:

(a)  a person is considered to have acquired a dwelling described in paragraph a of the definition of “dwelling” in the first paragraph on the first day on which the person’s right in the dwelling is published in the land register and the dwelling is habitable;

(b)  a reference to a share described in paragraph b of the definition of “dwelling” in the first paragraph means the housing unit to which that share relates and the person who owns that share is considered to have acquired that dwelling on the first day on which the right conferred by that share is published in the land register and the housing unit is habitable;

(c)  a person is not considered to be the spouse of an individual at a particular time if the person is living separate and apart from the individual at that time, because of a breakdown of their marriage, for a period of at least 90 days that includes that time;

(d)  where an individual would, but for this subparagraph, have more than one spouse at a particular time, the individual is deemed, at that time, to have only one spouse and to be the spouse of that person only; and

(e)  where a person would, but for this subparagraph, be the spouse of more than one individual at a particular time, the Minister may designate which of the individuals is deemed to have that person as sole spouse at that time and that person is deemed to be the spouse at that time solely of the individual so designated.

2019, c. 14, s. 221; 2020, c. 16, s. 104.

2019-06-19

752.0.10.0.8. In this chapter,

“dwelling” means, as the case may be,

(a)  a housing unit situated in Québec; or

(b)  a share of the capital stock of a housing cooperative, the holder of which is entitled to possession of a housing unit situated in Québec;

“eligible dwelling” in relation to an individual means a dwelling that is acquired at a particular time after 31 December 2017

(a)  by the individual or the individual’s spouse where the dwelling is a first housing unit in respect of the individual and the latter intends to make it the individual’s principal place of residence not later than one year after the particular time; or

(b)  by the individual where the latter intends to make it, not later than one year after the particular time, the principal place of residence of a specified disabled person in respect of the individual at the particular time and the main purpose for which the individual acquired the dwelling is to enable the specified disabled person to live

i.  in a dwelling that is more accessible by that person or in which that person is more mobile or can more easily perform tasks of daily living, or

ii.  in an environment better suited to the personal needs and care of that person;

“first housing unit” in respect of an individual means a particular dwelling acquired by the individual or the individual’s spouse where

(a)  the individual did not own, alone or jointly, a dwelling in which the individual lived in the period that began on the first day of the fourth preceding calendar year ending before the acquisition of the particular dwelling and that ends on the day preceding the day of the acquisition of the particular dwelling; and

(b)  the individual’s spouse did not, in the period described in paragraph a, own, alone or jointly, a dwelling in which the individual lived during their marriage;

“specified disabled person”, in respect of an individual at a particular time, means a person who

(a)  is the individual or is, at the particular time, related to the individual; and

(b)  is entitled to a deduction under section 752.0.14 in computing the person’s tax payable for the person’s taxation year that includes the particular time, or would be entitled to the deduction if no individual included, in computing a deduction under section 752.0.11 for that year, an amount in respect of remuneration for an attendant or care in a nursing home in respect of the person, or is a person in respect of whom an amount is deemed to be an overpayment of the tax payable of an individual for the month that includes the particular time under section 1029.8.61.18 by reason of subparagraph b of the second paragraph of that section.

For the purposes of the definitions of “eligible dwelling” and “first housing unit” in the first paragraph, the following rules apply:

(a)  a person is considered to have acquired a dwelling described in paragraph a of the definition of “dwelling” in the first paragraph on the first day on which the person’s right in the dwelling is published in the land register and the dwelling is habitable;

(b)  a reference to a share described in paragraph b of the definition of “dwelling” in the first paragraph means the housing unit to which that share relates and the person who owns that share is considered to have acquired that dwelling on the first day on which the right conferred by that share is published in the land register and the housing unit is habitable;

(c)  a person is not considered to be the spouse of an individual at a particular time if the person is living separate and apart from the individual at that time, because of a breakdown of their marriage, for a period of at least 90 days that includes that time;

(d)  where an individual would, but for this subparagraph, have more than one spouse at a particular time, the individual is deemed, at that time, to have only one spouse and to be the spouse of that person only; and

(e)  where a person would, but for this subparagraph, be the spouse of more than one individual at a particular time, the Minister may designate which of the individuals is deemed to have that person as sole spouse at that time and that person is deemed to be the spouse at that time solely of the individual so designated.

2019, c. 14, s. 221.