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

Section 79 Disposition versions

2005-06-17

79. (Repealed).

1998, c. 36, s. 79; 1999, c. 83, s. 336; 2001, c. 53, s. 271; 2001, c. 44, s. 10; 2005, c. 15, s. 176.

2002-01-01

79. A person’s work income for a year is equal to the aggregate of the following amounts:

(1)  the person’s income for the year from an office or employment computed under Part I of the Taxation Act (chapter I-3) before any deduction provided for in the second paragraph of section 64 of that Act, where it refers to such part of the capital cost of an aircraft as is allowed by regulation, and paragraph c of section 70 of that Act, other than any such income that may be deducted in computing the person’s taxable income under paragraph e of section 725 of that Act;

(2)  the person’s income for the year from a business computed under Part I of the Taxation Act before any deduction provided for in section 130 or 130.1 of that Act, minus the person’s losses so computed, for the year, in respect of that business, exclusive of any such income that may be deducted in computing the person’s taxable income under paragraph e of section 725 of that Act; and

(3)  any other amount referred to in subparagraph 4 of the second paragraph of section 68.

1998, c. 36, s. 79; 1999, c. 83, s. 336; 2001, c. 53, s. 271; 2001, c. 44, s. 10.

2001-12-20

79. A person’s work income for a year is equal to the aggregate of the following amounts:

(1)  the person’s income for the year from an office or employment computed under Part I of the Taxation Act (chapter I-3) before any deduction provided for in the second paragraph of section 64 of that Act, where it refers to such part of the capital cost of an aircraft as is allowed by regulation, and paragraph c of section 70 of that Act, other than any such income that may be deducted in computing the person’s taxable income under paragraph e of section 725 of that Act;

(2)  the person’s income for the year from a business computed under Part I of the Taxation Act before any deduction provided for in section 130 or 130.1 of that Act, minus the person’s losses so computed, for the year, in respect of that business, exclusive of any such income that may be deducted in computing the person’s taxable income under paragraph e of section 725 of that Act; and

(3)  any other amount referred to in subparagraph 4 of the second paragraph of section 68.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work income of the adult and the adult’s spouse exceeds the amount determined according to the scale of excluded work income prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the incomes of the adult, the adult’s spouse and the adult’s dependent children, computed under Part I of the Taxation Act with reference to the rules in Title II of Book V.2.1 of Part I of that Act, exceeds the aggregate of the following amounts:

(1)  the total income of the dependent children, exclusive of income referred to in subparagraph 2, up to an amount prescribed by regulation;

(2)  the income of the adult’s family that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(3)  the amount of the benefits granted under a last resort financial assistance program that is the lesser of

(a)  the amount by which the aggregate of such benefits received in the year by the adult and the adult’s spouse that are to be included, for the year, in computing their income under section 311.1 of the Taxation Act, exceeds the aggregate of such benefits reimbursed by the adult and the spouse in the year that are deductible, for that year, under paragraph d or d.2 of section 336 of that Act, and

(b)  the amount determined by regulation;

(4)  the amount determined according to the scale of excluded work income prescribed by regulation.

(5)  an amount that would be deductible, in computing the adult’s income under Part I of the Taxation Act, if section 336.0.3 of that Act were read as follows:

“336.0.3. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the aggregate of all amounts each of which is a support amount paid by the taxpayer in the year to a particular person, where the taxpayer and the particular person were living separate and apart at the time the amount was paid.”.

For the purposes of subparagraph 2 of the first paragraph, where a person is a member of a partnership at the end of a fiscal period of the partnership, any amount deducted by the partnership in computing its income from a business, for that fiscal period, under section 130 or 130.1 of the Taxation Act, is deemed to have been deducted by the person under that section in computing the person’s income from that business, up to the person’s share of the amount, for the taxation year in which the fiscal period ends.

For the purposes of the third paragraph, the income computed under Part I of the Taxation Act with reference to the rules in Title II of Book V.2.1 of Part I of that Act is the income that would be so computed if

(1)  section 312.4 of that Act were read as follows:

“312.4. A taxpayer shall also include the aggregate of all amounts each of which is a support amount received in the year from a particular person where the taxpayer and the particular person were living separate and apart at the time the amount was received.”

(2)  section 312.5 of that Act were read as follows:

“312.5. A taxpayer shall also include any amount received under an order of a competent tribunal as a reimbursement of an amount deducted under any of paragraphs a to b of subsection 1 of section 336, as it read for that preceding year, in computing the taxpayer’s income for a preceding taxation year, or that could have been so deducted were it not for section 334.1, as it read for that preceding year, or that would have been deductible under section 336.0.3 in computing the taxpayer’s income for the year or a preceding taxation year if, from the taxation year 1997, the version of that section enacted by subparagraph 5 of the third paragraph of section 79 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001) had applied.”; and

(3)   section 336.0.4 of that Act were read as follows:

“

336.0.4. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the amount by which the amount referred to in the second paragraph, to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year, and was not taken into account in computing, for a preceding taxation year, the total income of the family within the meaning of the third paragraph of section 79 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), exceeds the portion of the amount in respect of which section 334.1 applied for a preceding taxation year, as that section read for that preceding year.

The amount to which the first paragraph refers is an amount that the taxpayer paid in the year or in one of the two preceding taxation years under an order of a competent tribunal as a repayment of an amount that

(a)  was included under any of paragraphs a to b.1 of section 312, as it read for that preceding taxation year, in computing the taxpayer’s income for a preceding taxation year, or that should have been so included had the taxpayer not made the election provided for in section 309.1, as it read for that preceding year; or

(b)  would have been included under section 312.4 in computing the taxpayer’s income for the year or a preceding taxation year if, from the taxation year 1997, the version of that section enacted by subparagraph 1 of the fifth paragraph of section 79 of the Act respecting income support, employment assistance and social solidarity had applied.”.

For the purposes of the calculation of the total income of a family under the third paragraph, the amount of the benefits granted under a last resort financial assistance program is, for the purposes of the second paragraph of section 82, the amount prescribed by regulation.

1998, c. 36, s. 79; 1999, c. 83, s. 336; 2001, c. 53, s. 271.

2000-01-01

79. A person’s work income for a year is equal to the aggregate of the following amounts :

(1)  the person’s income for the year from an office or employment computed under Part I of the Taxation Act (chapter I-3) before any deduction provided for in the second paragraph of section 64 of that Act, where it refers to such part of the capital cost of an aircraft as is allowed by regulation, and paragraph c of section 70 of that Act, other than any such income that may be deducted in computing the person’s taxable income under paragraph e of section 725 of that Act ;

(2)  the person’s income for the year from a business computed under Part I of the Taxation Act before any deduction provided for in section 130 or 130.1 of that Act, minus the person’s losses so computed, for the year, in respect of that business, exclusive of any such income that may be deducted in computing the person’s taxable income under paragraph e of section 725 of that Act ; and

(3)  any other amount referred to in subparagraph 4 of the second paragraph of section 68.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work income of the adult and the adult’s spouse exceeds the amount determined according to the scale of excluded work income prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the incomes of the adult, the adult’s spouse and the adult’s dependent children, computed under Part I of the Taxation Act with reference to the rules in Title II of Book V.2.1 of Part I of that Act, exceeds the aggregate of the following amounts:

(1)  the total income of the dependent children, exclusive of income referred to in subparagraph 2, up to an amount prescribed by regulation;

(2)  the income of the adult’s family that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(3)  the amount of the benefits granted under a last resort financial assistance program that is the lesser of

(a)  the amount by which the aggregate of such benefits received in the year by the adult and the adult’s spouse that are to be included, for the year, in computing their income under section 311.1 of the Taxation Act, exceeds the aggregate of such benefits reimbursed by the adult and the spouse in the year that are deductible, for that year, under paragraph d or d.2 of section 336 of that Act, and

(b)  the amount determined by regulation;

(4)  the amount determined according to the scale of excluded work income prescribed by regulation.

(5)  an amount that would be deductible, in computing the adult’s income under Part I of the Taxation Act, if section 336.0.3 of that Act were read as follows:

“336.0.3. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the aggregate of all amounts each of which is a support amount paid by the taxpayer in the year to a particular person, where the taxpayer and the particular person were living separate and apart at the time the amount was paid.”

For the purposes of subparagraph 2 of the first paragraph, where a person is a member of a partnership at the end of a fiscal period of the partnership, any amount deducted by the partnership in computing its income from a business, for that fiscal period, under section 130 or 130.1 of the Taxation Act, is deemed to have been deducted by the person under that section in computing the person’s income from that business, up to the person’s share of the amount, for the taxation year in which the fiscal period ends.

For the purposes of the third paragraph, the income computed under Part I of the Taxation Act with reference to the rules in Title II of Book V.2.1 of Part I of that Act is the income that would be so computed if section 312.4 of that Act were read as follows:

“312.4. A taxpayer shall also include the aggregate of all amounts each of which is a support amount received in the year from a particular person where the taxpayer and the particular person were living separate and apart at the time the amount was received.”

For the purposes of the calculation of the total income of a family under the third paragraph, the amount of the benefits granted under a last resort financial assistance program is, for the purposes of the second paragraph of section 82, the amount prescribed by regulation.

1998, c. 36, s. 79; 1999, c. 83, s. 336.

1999-10-01

79. A person’s work income for a year is equal to the aggregate of the person’s income from a business, after deducting business losses, and the income from an office or employment, computed respectively in accordance with subparagraphs 2 and 1 of subparagraph i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I-3), exclusive of such income that may be deducted in computing taxable income under paragraph e of section 725 of the said Act. Work income also includes any other amount referred to in subparagraph 4 of the second paragraph of section 68.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work income of the adult and the adult’s spouse exceeds the amount determined according to the scale of excluded work income prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total income of the adult and of the adult’s spouse and dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act, exceeds the aggregate of the following amounts:

(1)  the total income of the dependent children, exclusive of income referred to in subparagraph 2, up to an amount prescribed by regulation;

(2)  the income of the adult’s family that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(3)  the benefits granted to the family in the year under a last resort financial assistance program, up to an amount prescribed by regulation; and

(4)  the amount determined according to the scale of excluded work income prescribed by regulation.

For the purposes of the calculation of the total income of a family under the third paragraph, the amount of the benefits granted under a last resort financial assistance program is, for the purposes of the second paragraph of section 82, the amount prescribed by regulation.

1998, c. 36, s. 79.

Not in force

Not in force

79. A person’s work income for a year is equal to the aggregate of the person’s income from a business, after deducting business losses, and the income from an office or employment, computed respectively in accordance with subparagraphs 2 and 1 of subparagraph i of subparagraph c of the first paragraph of section 776.29 of the Taxation Act (chapter I‐3), exclusive of such income that may be deducted in computing taxable income under paragraph e of section 725 of the said Act. Work income also includes any other amount referred to in subparagraph 4 of the second paragraph of section 68.

The net work income of an adult’s family for a year is equal to the amount by which the aggregate of the work income of the adult and the adult’s spouse exceeds the amount determined according to the scale of excluded work income prescribed by regulation.

The total income of an adult’s family for a year is equal to the amount by which the aggregate of the total income of the adult and of the adult’s spouse and dependent children, computed in accordance with subparagraph c of the first paragraph of section 776.29 of the Taxation Act, exceeds the aggregate of the following amounts:

(1)  the total income of the dependent children, exclusive of income referred to in subparagraph 2, up to an amount prescribed by regulation;

(2)  the income of the adult’s family that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(3)  the benefits granted to the family in the year under a last resort financial assistance program, up to an amount prescribed by regulation; and

(4)  the amount determined according to the scale of excluded work income prescribed by regulation.

For the purposes of the calculation of the total income of a family under the third paragraph, the amount of the benefits granted under a last resort financial assistance program is, for the purposes of the second paragraph of section 82, the amount prescribed by regulation.

1998, c. 36, s. 79.