I-3 - Taxation Act

Section 752.0.2 Disposition versions

2017-12-07

752.0.2. The amount to which an individual is entitled under section 752.0.1 in respect of one person for a taxation year must be reduced by the amount that is the person’s income for the year under this Part or, if the person was not resident in Canada throughout the year, that would be the person’s income for the year under this Part, computed as if the person had been resident in Québec and in Canada throughout the year or, if the person died in the year, throughout the period of the year preceding the time of death.

For the purposes of the first paragraph, the income of a person for a taxation year under this Part must be computed without reference to paragraph g of section 312 and Chapter VII.1 of Title VI of Book III.

1989, c. 5, s. 104; 1995, c. 1, s. 72; 1997, c. 85, s. 120; 2002, c. 40, s. 67; 2003, c. 9, s. 67; 2005, c. 1, s. 153; 2009, c. 5, s. 270; 2017, c. 29, s. 127.

2009-05-15

752.0.2. The amount to which an individual is entitled under section 752.0.1 in respect of one person for a taxation year must be reduced by an amount equal to 80% of the amount that is the person’s income for the year under this Part or, if the person was not resident in Canada throughout the year, that would be the person’s income for the year under this Part, computed as if the person had been resident in Québec and in Canada throughout the year or, if the person died in the year, throughout the period of the year preceding the time of death.

For the purposes of the first paragraph, the income of a person for a taxation year under this Part must be computed without reference to paragraph g of section 312 and Chapter VII.1 of Title VI of Book III.

1989, c. 5, s. 104; 1995, c. 1, s. 72; 1997, c. 85, s. 120; 2002, c. 40, s. 67; 2003, c. 9, s. 67; 2005, c. 1, s. 153; 2009, c. 5, s. 270.

2006-03-01

752.0.2. The aggregate of the amounts to which an individual is entitled under section 752.0.1 in respect of one person for a taxation year must be reduced by the amount that is equal to that person’s income for the year under this Part or, where the person was not resident in Canada throughout the year, the amount that would be the person’s income for the year under this Part, computed as if the person had been resident in Québec and in Canada throughout the year or, where the person died in the year, throughout the period of the year preceding the time of death.

For the purposes of the first paragraph, the income of a person for a taxation year under this Part must be computed without reference to Chapter VII.1 of Title VI of Book III.

1989, c. 5, s. 104; 1995, c. 1, s. 72; 1997, c. 85, s. 120; 2002, c. 40, s. 67; 2003, c. 9, s. 67; 2005, c. 1, s. 153.