I-3 - Taxation Act

Section 752.0.18.3 Disposition versions

2020-09-24

752.0.18.3. An individual who, in a taxation year, performs the duties of an office or employment may deduct, from the individual’s tax otherwise payable for the year under this Part, an amount equal to the amount obtained by multiplying 10% by the aggregate of all amounts each of which is an amount paid by the individual in the year, to the extent that the individual has not been reimbursed, and is not entitled to be reimbursed, in respect of the amount by the entity to which it is paid, or an amount paid on behalf of the individual in the year, if the amount is required to be included in computing the individual’s income for the year, as any of the following dues or contributions, provided the amount may reasonably be regarded as relating to the office or employment:

(a)  annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute;

(b)  annual dues the payment of which was necessary to maintain membership in an association of employees within the meaning of the Labour Code (chapter C-27);

(c)  annual dues that were retained by the individual’s employer from the individual’s remuneration in accordance with a collective agreement and paid to an association of employees within the meaning of the Labour Code of which the individual was not a member;

(d)  dues to a parity or advisory committee or similar body, the payment of which was required under the Act respecting collective agreement decrees (chapter D-2) or under similar laws of a province other than Québec by reason of the individual’s employment for the year;

(e)  annual dues to the Commission de la construction du Québec, the payment of which was required under the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) by reason of the duties of an office or employment performed by the individual in the year;

(f)  annual dues the payment of which was necessary to maintain membership in an association of employees recognized by the Minister as an association of employees the primary object of which is to study, safeguard and promote the economic interests of its members;

(g)  annual dues the payment of which was necessary to maintain membership in an artists’ association recognized by the Minister on the recommendation of the Minister of Culture and Communications;

(h)  a contribution the individual was required to pay under section 10 of the Act to amend the Professional Code (1995, chapter 50) or section 196.2 of the Professional Code (chapter C-26);

(i)  (paragraph repealed).

1997, c. 14, s. 118; 1997, c. 85, s. 330; 2001, c. 51, s. 65; 2003, c. 9, s. 88; 2007, c. 3, s. 72; 2008, c. 11, s. 185; 2009, c. 15, s. 146; 2015, c. 21, s. 294; 2015, c. 24, s. 103; 2020, c. 16, s. 106.

2015-10-26

752.0.18.3. An individual who, in a taxation year, performs the duties of an office or employment may deduct, from the individual’s tax otherwise payable for the year under this Part, an amount equal to the amount obtained by multiplying 10% by the aggregate of all amounts each of which is an amount paid by the individual in the year, to the extent that the individual has not been reimbursed, and is not entitled to be reimbursed, in respect of the amount by the entity to which it is paid, or an amount paid on behalf of the individual in the year, if the amount is required to be included in computing the individual’s income for the year, as any of the following dues or contributions, provided the amount may reasonably be regarded as relating to the office or employment:

(a)  annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute;

(b)  annual dues the payment of which was necessary to maintain membership in an association of employees within the meaning of the Labour Code (chapter C-27);

(c)  annual dues that were retained by the individual’s employer from the individual’s remuneration in accordance with a collective agreement and paid to an association of employees within the meaning of the Labour Code of which the individual was not a member;

(d)  dues to a parity or advisory committee or similar body, the payment of which was required under the Act respecting collective agreement decrees (chapter D-2) or under similar laws of a province other than Québec by reason of the individual’s employment for the year;

(e)  annual dues to the Commission de la construction du Québec, the payment of which was required under the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) by reason of the duties of an office or employment performed by the individual in the year;

(f)  annual dues the payment of which was necessary to maintain membership in an association of employees recognized by the Minister as an association of employees the primary object of which is to study, safeguard and promote the economic interests of its members;

(g)  annual dues the payment of which was necessary to maintain membership in an artists’ association recognized by the Minister on the recommendation of the Minister of Culture and Communications;

(h)  a contribution the individual was required to pay under section 10 of the Act to amend the Professional Code (1995, chapter 50) or section 196.2 of the Professional Code (chapter C-26);

(i)  annual dues the payment of which is necessary to maintain a taxi driver’s permit, within the meaning of the Act respecting transportation services by taxi (chapter S-6.01).

1997, c. 14, s. 118; 1997, c. 85, s. 330; 2001, c. 51, s. 65; 2003, c. 9, s. 88; 2007, c. 3, s. 72; 2008, c. 11, s. 185; 2009, c. 15, s. 146; 2015, c. 21, s. 294; 2015, c. 24, s. 103.

2015-10-21

752.0.18.3. An individual who, in a taxation year, performs the duties of an office or employment may deduct from the individual’s tax otherwise payable for the 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 aggregate of all amounts each of which is an amount paid by the individual in the year, to the extent that the individual has not been reimbursed, and is not entitled to be reimbursed, in respect of the amount by the entity to which it is paid, or an amount paid on behalf of the individual in the year, if the amount is required to be included in computing the individual’s income for the year, as any of the following dues or contributions, provided the amount may reasonably be regarded as relating to the office or employment:

(a)  annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute;

(b)  annual dues the payment of which was necessary to maintain membership in an association of employees within the meaning of the Labour Code (chapter C-27);

(c)  annual dues that were retained by the individual’s employer from the individual’s remuneration in accordance with a collective agreement and paid to an association of employees within the meaning of the Labour Code of which the individual was not a member;

(d)  dues to a parity or advisory committee or similar body, the payment of which was required under the Act respecting collective agreement decrees (chapter D-2) or under similar laws of a province other than Québec by reason of the individual’s employment for the year;

(e)  annual dues to the Commission de la construction du Québec, the payment of which was required under the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) by reason of the duties of an office or employment performed by the individual in the year;

(f)  annual dues the payment of which was necessary to maintain membership in an association of employees recognized by the Minister as an association of employees the primary object of which is to study, safeguard and promote the economic interests of its members;

(g)  annual dues the payment of which was necessary to maintain membership in an artists’ association recognized by the Minister on the recommendation of the Minister of Culture and Communications;

(h)  a contribution the individual was required to pay under section 10 of the Act to amend the Professional Code (1995, chapter 50) or section 196.2 of the Professional Code (chapter C-26);

(i)  annual dues the payment of which is necessary to maintain a taxi driver’s permit, within the meaning of the Act respecting transportation services by taxi (chapter S-6.01).

1997, c. 14, s. 118; 1997, c. 85, s. 330; 2001, c. 51, s. 65; 2003, c. 9, s. 88; 2007, c. 3, s. 72; 2008, c. 11, s. 185; 2009, c. 15, s. 146; 2015, c. 21, s. 294.

2009-06-04

752.0.18.3. An individual who, in a taxation year, performs the duties of an office or employment may deduct from the individual’s tax otherwise payable for the 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 aggregate of all amounts each of which is an amount paid by the individual in the year as any of the following dues or as the following contribution, to the extent that the individual has not been reimbursed, and is not entitled to be reimbursed, in respect thereof by the entity to which the amount is paid and that the amount may reasonably be regarded as relating to the office or employment:

(a)  annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute;

(b)  annual dues the payment of which was necessary to maintain membership in an association of employees within the meaning of the Labour Code (chapter C-27);

(c)  annual dues that were retained by the individual’s employer from the individual’s remuneration in accordance with a collective agreement and paid to an association of employees within the meaning of the Labour Code of which the individual was not a member;

(d)  dues to a parity or advisory committee or similar body, the payment of which was required under the Act respecting collective agreement decrees (chapter D-2) or under similar laws of a province other than Québec by reason of the individual’s employment for the year;

(e)  annual dues to the Commission de la construction du Québec, the payment of which was required under the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) by reason of the duties of an office or employment performed by the individual in the year;

(f)  annual dues the payment of which was necessary to maintain membership in an association of employees recognized by the Minister as an association of employees the primary object of which is to study, safeguard and promote the economic interests of its members;

(g)  annual dues the payment of which was necessary to maintain membership in an artists’ association recognized by the Minister on the recommendation of the Minister of Culture and Communications;

(h)  a contribution the individual was required to pay under section 10 of the Act to amend the Professional Code (1995, chapter 50) or section 196.2 of the Professional Code (chapter C-26);

(i)  annual dues the payment of which is necessary to maintain a taxi driver’s permit, within the meaning of the Act respecting transportation services by taxi (chapter S-6.01).

1997, c. 14, s. 118; 1997, c. 85, s. 330; 2001, c. 51, s. 65; 2003, c. 9, s. 88; 2007, c. 3, s. 72; 2008, c. 11, s. 185; 2009, c. 15, s. 146.

2008-10-15

752.0.18.3. An individual who, in a taxation year, performs the duties of an office or employment may deduct from the individual’s tax otherwise payable for the 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 aggregate of all amounts each of which is an amount paid by the individual in the year as any of the following dues or as the following contribution, to the extent that the individual has not been reimbursed, and is not entitled to be reimbursed, in respect thereof by the entity to which the amount is paid and that the amount may reasonably be regarded as relating to the office or employment:

(a)  annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute;

(b)  annual dues the payment of which was necessary to maintain membership in an association of employees within the meaning of the Labour Code (chapter C-27);

(c)  annual dues that were retained by the individual’s employer from the individual’s remuneration in accordance with a collective agreement and paid to an association of employees within the meaning of the Labour Code of which the individual was not a member;

(d)  dues to a parity or advisory committee or similar body, the payment of which was required under the Act respecting collective agreement decrees (chapter D-2) or under similar laws of a province by reason of the individual’s employment for the year;

(e)  annual dues to the Commission de la construction du Québec, the payment of which was required under the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) by reason of the duties of an office or employment performed by the individual in the year;

(f)  annual dues the payment of which was necessary to maintain membership in an association of employees recognized by the Minister as an association of employees the primary object of which is to study, safeguard and promote the economic interests of its members;

(g)  annual dues the payment of which was necessary to maintain membership in an artists’ association recognized by the Minister on the recommendation of the Minister of Culture and Communications;

(h)  a contribution the individual was required to pay under section 10 of the Act to amend the Professional Code (S.Q. 1995, c. 50) or section 196.2 of the Professional Code (chapter C-26);

(i)  annual dues the payment of which is necessary to maintain a taxi driver’s permit, within the meaning of the Act respecting transportation services by taxi (chapter S-6.01).

1997, c. 14, s. 118; 1997, c. 85, s. 330; 2001, c. 51, s. 65; 2003, c. 9, s. 88; 2007, c. 3, s. 72; 2008, c. 11, s. 185.

2007-06-08

752.0.18.3. An individual who, in a taxation year, performs the duties of an office or employment may deduct from the individual’s tax otherwise payable for the 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 aggregate of all amounts each of which is an amount paid by the individual in the year as any of the following dues or as the following contribution, to the extent that the individual has not been reimbursed, and is not entitled to be reimbursed, in respect thereof by the entity to which the amount is paid and that the amount may reasonably be regarded as relating to the office or employment:

(a)  annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute;

(b)  annual dues the payment of which was necessary to maintain membership in an association of employees within the meaning of the Labour Code (chapter C-27);

(c)  annual dues that were retained by the individual’s employer from the individual’s remuneration in accordance with a collective agreement and paid to an association of employees within the meaning of the Labour Code of which the individual was not a member;

(d)  dues to a parity or advisory committee or similar body, the payment of which was required under the Act respecting collective agreement decrees (chapter D-2) or under similar laws of a province by reason of the individual’s employment for the year;

(e)  annual dues to the Commission de la construction du Québec, the payment of which was required under the Act respecting labour relations, vocational training and workforce management in the construction industry (chapter R-20) by reason of the duties of an office or employment performed by the individual in the year;

(f)  annual dues the payment of which was necessary to maintain membership in an association of employees recognized by the Minister as an association of employees the primary object of which is to study, safeguard and promote the economic interests of its members;

(g)  annual dues the payment of which was necessary to maintain membership in an artists’ association recognized by the Minister on the recommendation of the Minister of Culture and Communications;

(h)  a contribution the individual was required to pay under section 10 of the Act to amend the Professional Code (1995, chapter 50) or section 196.3 of the Professional Code (chapter C-26);

(i)  annual dues the payment of which is necessary to maintain a taxi driver’s permit, within the meaning of the Act respecting transportation services by taxi (chapter S-6.01).

1997, c. 14, s. 118; 1997, c. 85, s. 330; 2001, c. 51, s. 65; 2003, c. 9, s. 88; 2007, c. 3, s. 72.

2006-03-01

752.0.18.3. An individual who, in a taxation year, performs the duties of an office or employment may deduct from the individual’s tax otherwise payable for the 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 aggregate of all amounts each of which is an amount paid by the individual in the year as any of the following dues or as the following contribution, to the extent that the individual has not been reimbursed, and is not entitled to be reimbursed, in respect thereof by the entity to which the amount is paid and that the amount may reasonably be regarded as relating to the office or employment:

(a)  annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute;

(b)  annual dues the payment of which was necessary to maintain membership in an association of employees within the meaning of the Labour Code (chapter C-27);

(c)  annual dues that were retained by the individual’s employer from the individual’s remuneration in accordance with a collective agreement and paid to an association of employees within the meaning of the Labour Code of which the individual was not a member;

(d)  dues to a parity or advisory committee or similar body, the payment of which was required under the Act respecting collective agreement decrees (chapter D-2) or under similar laws of a province by reason of the individual’s employment for the year;

(e)  annual dues to the Commission de la construction du Québec, the payment of which was required under the Act respecting labour relations, vocational training and manpower management in the construction industry (chapter R-20) by reason of the duties of an office or employment performed by the individual in the year;

(f)  annual dues the payment of which was necessary to maintain membership in an association of employees recognized by the Minister as an association of employees the primary object of which is to study, safeguard and promote the economic interests of its members;

(g)  annual dues the payment of which was necessary to maintain membership in an artists’ association recognized by the Minister on the recommendation of the Minister of Culture and Communications;

(h)  a contribution the individual was required to pay under section 10 of the Act to amend the Professional Code (1995, chapter 50) or section 196.3 of the Professional Code (chapter C-26);

(i)  annual dues the payment of which is necessary to maintain a taxi driver’s permit, within the meaning of the Act respecting transportation services by taxi (chapter S-6.01).

1997, c. 14, s. 118; 1997, c. 85, s. 330; 2001, c. 51, s. 65; 2003, c. 9, s. 88.