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I-3 - Taxation Act
Section 776.1.5.0.18
Disposition versions
776.1.5.0.18. An individual who, at the end of 31 December of a taxation year, is resident in Québec outside an eligible region and who receives in the taxation year a salary or wages attributable to duties performed, in the preceding taxation year, in the course of an eligible employment, may deduct from the individual’s tax otherwise payable for the year an amount equal to the amount by which the amount that the individual could have deducted from the individual’s tax otherwise payable for the preceding taxation year, under section 776.1.5.0.17, if the salary or wages had been received in the preceding taxation year, exceeds the amount that the individual has deducted from the individual’s tax otherwise payable for the preceding taxation year under section 776.1.5.0.17.
For the purposes of the first paragraph, an individual who was resident in Québec outside an eligible region immediately before the individual’s death is deemed to be resident in Québec outside an eligible region at the end of 31 December of the year in which the individual died.
776.1.5.0.18. An individual who, at the end of 31 December of a taxation year, is resident in Québec outside an eligible region, has deducted, under section 776.1.5.0.17, an amount from the individual’s tax otherwise payable for the preceding taxation year in relation to a salary or wages attributable to duties performed in the course of eligible employment and receives in the taxation year a salary or wages attributable to duties performed, in the preceding taxation year, in the course of that eligible employment, may deduct from the individual’s tax otherwise payable for the year an amount equal to the amount by which the amount that the individual could have deducted from the individual’s tax otherwise payable for the preceding taxation year, under section 776.1.5.0.17, if the salary or wages had been received in the preceding taxation year, exceeds the amount that the individual has deducted from the individual’s tax otherwise payable for the preceding taxation year under section 776.1.5.0.17.
For the purposes of the first paragraph, an individual who was resident in Québec outside an eligible region immediately before the individual’s death is deemed to be resident in Québec outside an eligible region at the end of 31 December of the year in which the individual died.
