I-3 - Taxation Act

Section 752.0.13.1 Disposition versions

2022-06-08

752.0.13.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying 20% by the amount of the reasonable travel and lodging expenses paid in the year by either the individual or the individual’s legal representatives, in respect of a particular person referred to in section 752.0.13.2, so that the particular person may obtain in Québec medical care not available in Québec within 200 kilometres of the locality where the particular person lives, or in respect of such a particular person and the person accompanying the particular person so that the latter may obtain such medical care where, in the latter case, the particular person is under 18 years of age in the year or is unable to travel unassisted if, in either case, the individual files with the Minister the prescribed form whereon a physician or a specialized nurse practitioner certifies that care equivalent or virtually equivalent to that obtained is not available in Québec within 200 kilometres of the locality where the particular person lives and, where such is the case, that the particular person is unable to travel unassisted.

The travel and lodging expenses referred to in the first paragraph do not include

(a)  the expenses related to an in vitro fertilization treatment or an artificial insemination treatment, if such expenses are, as applicable,

i.  expenses taken into account in computing the amount that a person is deemed to have paid to the Minister under Division II.12.1 of Chapter III.1 of Title III of Book IX for the taxation year in which the expenses were paid,

ii.  expenses paid in respect of an in vitro fertilization activity, or an artificial insemination activity, carried out in Québec in a centre for assisted procreation that does not hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01), or

iii.  expenses paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a to c of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1; and

(b)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

For the purposes of subparagraph ii of subparagraph a of the second paragraph, where an artificial insemination activity is carried out, at any time before 11 March 2022, in a centre for assisted procreation that does not, at that time, hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation, the activity is deemed to be carried out in a centre for assisted procreation that holds such a licence, if the centre was in operation on 11 March 2021 and was not required, before that date, to hold such a licence to carry out the activity.

1990, c. 7, s. 61; 1997, c. 85, s. 330; 2001, c. 51, s. 58; 2005, c. 38, s. 149; 2011, c. 6, s. 157; 2017, c. 1, s. 199; 2017, c. 29, s. 149; 2021, c. 18, s. 57; 2022, c. 23, s. 60.

2021-06-04

752.0.13.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying 20% by the amount of the reasonable travel and lodging expenses paid in the year by either the individual or the individual’s legal representatives, in respect of a particular person referred to in section 752.0.13.2, so that the particular person may obtain in Québec medical care not available in Québec within 200 kilometres of the locality where the particular person lives, or in respect of such a particular person and the person accompanying the particular person so that the latter may obtain such medical care where, in the latter case, the particular person is under 18 years of age in the year or is unable to travel unassisted if, in either case, the individual files with the Minister the prescribed form whereon a physician or a specialized nurse practitioner certifies that care equivalent or virtually equivalent to that obtained is not available in Québec within 200 kilometres of the locality where the particular person lives and, where such is the case, that the particular person is unable to travel unassisted.

The travel and lodging expenses referred to in the first paragraph do not include

(a)  the expenses related to an in vitro fertilization treatment, if such expenses are

i.  expenses taken into account in computing the amount that a person is deemed to have paid to the Minister under Division II.12.1 of Chapter III.1 of Title III of Book IX for the taxation year in which the expenses were paid,

ii.  paid in respect of an in vitro fertilization activity carried out in Québec in a centre for assisted procreation that does not hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01), or

iii.  paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a and b of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1; and

(b)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

1990, c. 7, s. 61; 1997, c. 85, s. 330; 2001, c. 51, s. 58; 2005, c. 38, s. 149; 2011, c. 6, s. 157; 2017, c. 1, s. 199; 2017, c. 29, s. 149; 2021, c. 18, s. 57.

2017-12-07

752.0.13.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying 20% by the amount of the reasonable travel and lodging expenses paid in the year by either the individual or the individual’s legal representatives, in respect of a particular person referred to in section 752.0.13.2, so that the particular person may obtain in Québec medical care not available in Québec within 200 kilometres of the locality where the particular person lives, or in respect of such a particular person and the person accompanying the particular person so that the latter may obtain such medical care where, in the latter case, the particular person is under 18 years of age in the year or is unable to travel unassisted if, in either case, the individual files with the Minister the prescribed form whereon a physician certifies that care equivalent or virtually equivalent to that obtained is not available in Québec within 200 kilometres of the locality where the particular person lives and, where such is the case, that the particular person is unable to travel unassisted.

The travel and lodging expenses referred to in the first paragraph do not include

(a)  the expenses related to an in vitro fertilization treatment, if such expenses are

i.  expenses taken into account in computing the amount that a person is deemed to have paid to the Minister under Division II.12.1 of Chapter III.1 of Title III of Book IX for the taxation year in which the expenses were paid,

ii.  paid in respect of an in vitro fertilization activity carried out in Québec in a centre for assisted procreation that does not hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01), or

iii.  paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a and b of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1; and

(b)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

1990, c. 7, s. 61; 1997, c. 85, s. 330; 2001, c. 51, s. 58; 2005, c. 38, s. 149; 2011, c. 6, s. 157; 2017, c. 1, s. 199; 2017, c. 29, s. 149.

2017-02-08

752.0.13.1. An individual may deduct from his tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of the reasonable travel and lodging expenses paid in the year by either the individual or his legal representatives, in respect of a particular person referred to in section 752.0.13.2, so that the particular person may obtain in Québec medical care not available in Québec within 250 km of the locality where he lives, or in respect of such a particular person and the person accompanying him so that the particular person may obtain such medical care where, in the latter case, the particular person is under 18 years of age in the year or is unable to travel unassisted if, in either case, the individual files with the Minister the prescribed form whereon a physician certifies that care equivalent or virtually equivalent to that obtained is not available in Québec within 250 km of the locality where the particular person lives and, where such is the case, that the particular person is unable to travel unassisted.

The travel and lodging expenses referred to in the first paragraph do not include

(a)  the expenses related to an in vitro fertilization treatment, if such expenses are

i.  expenses taken into account in computing the amount that a person is deemed to have paid to the Minister under Division II.12.1 of Chapter III.1 of Title III of Book IX for the taxation year in which the expenses were paid,

ii.  paid in respect of an in vitro fertilization activity carried out in Québec in a centre for assisted procreation that does not hold a licence issued in accordance with the Act respecting clinical and research activities relating to assisted procreation (chapter A-5.01), or

iii.  paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a and b of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1; and

(b)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

1990, c. 7, s. 61; 1997, c. 85, s. 330; 2001, c. 51, s. 58; 2005, c. 38, s. 149; 2011, c. 6, s. 157; 2017, c. 1, s. 199.

2011-06-06

752.0.13.1. An individual may deduct from his tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of the reasonable travel and lodging expenses paid in the year by either the individual or his legal representatives, in respect of a particular person referred to in section 752.0.13.2, so that the particular person may obtain in Québec medical care not available in Québec within 250 km of the locality where he lives, or in respect of such a particular person and the person accompanying him so that the particular person may obtain such medical care where, in the latter case, the particular person is under 18 years of age in the year or is unable to travel unassisted if, in either case, the individual files with the Minister the prescribed form whereon a physician certifies that care equivalent or virtually equivalent to that obtained is not available in Québec within 250 km of the locality where the particular person lives and, where such is the case, that the particular person is unable to travel unassisted.

The travel and lodging expenses referred to in the first paragraph do not include

(a)  the expenses related to an in vitro fertilization treatment, if such expenses are

i.  eligible expenses within the meaning of the first paragraph of section 1029.8.66.1,

ii.  paid in respect of an in vitro fertilization treatment undergone by a woman who is no longer of childbearing age, or

iii.  paid in respect of an in vitro fertilization treatment during which an in vitro fertilization activity is carried out that does not meet a condition of paragraphs a and b of the definition of “eligible in vitro fertilization treatment” in the first paragraph of section 1029.8.66.1; and

(b)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

1990, c. 7, s. 61; 1997, c. 85, s. 330; 2001, c. 51, s. 58; 2005, c. 38, s. 149; 2011, c. 6, s. 157.

2006-03-01

752.0.13.1. An individual may deduct from his tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of the reasonable travel and lodging expenses paid in the year by either the individual or his legal representatives, in respect of a particular person referred to in section 752.0.13.2, so that the particular person may obtain in Québec medical care not available in Québec within 250 kilometres of the locality where he lives, or in respect of such a particular person and the person accompanying him so that the particular person may obtain such medical care where, in the latter case, the particular person is under 18 years of age in the year or is unable to travel unassisted if, in either case, the individual files with the Minister the prescribed form whereon a physician certifies that care equivalent or virtually equivalent to that obtained is not available in Québec within 250 kilometres of the locality where the particular person lives and, where such is the case, that the particular person is unable to travel unassisted.

The travel and lodging expenses referred to in the first paragraph do not include

(a)  the expenses related to artificial insemination or in vitro fertilization treatments undergone by an individual or the individual’s spouse in order to enable the individual and the individual’s spouse to become parents; and

(b)  the transportation, travel or lodging expenses paid for medical, paramedical or dental services provided for purely cosmetic purposes.

1990, c. 7, s. 61; 1997, c. 85, s. 330; 2001, c. 51, s. 58; 2005, c. 38, s. 149.