S-32.001 - Act respecting income support, employment assistance and social solidarity

Section 105 Disposition versions

2005-07-01

105. A person is not required to repay an amount equivalent to the income tax the person must pay on the amount derived from the realization of a right referred to in section 102. Once the income tax to be paid has been determined, the Minister may, at the person’s request, reduce the amount payable by an amount equivalent to that income tax or, if the amount payable has already been repaid to the Minister, return the excess repayment.

This section applies where the tax payable on the amount received by the person operates to reduce the amount below the amount repayable to the Minister.

1998, c. 36, s. 105; 2005, c. 15, s. 176.

1999-10-01

105. A person is not required to repay the amount equivalent to the income tax that the person must pay on the amount received following the realization of a right referred to in section 102, where the amount of the tax is determined at the time of the realization of the right. The Minister shall, where applicable, return any excess repayment to the person, on presentation of proof of payment of the tax.

This section applies where the tax payable on the amount received by the person operates to reduce the amount below the amount repayable to the Minister.

1998, c. 36, s. 105.