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

Section 79.4 Disposition versions

2005-06-17

79.4. (Repealed).

2001, c. 44, s. 11; 2003, c. 9, s. 452; 2005, c. 15, s. 176.

2003-12-10

79.4. For the purposes of section 79.3, the income computed under Part I of the Taxation Act (chapter I-3) is the income that would be thus computed if

(1)  section 312.4 of that Act 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.”; and

(2)  section 312.5 of that Act 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 an amount that would have been deductible under section 336.0.3 in computing the taxpayer’s income for the year or a preceding taxation year had the version of that section, enacted by subparagraph a of paragraph 5 of section 79.3 of the Act respecting income support, employment assistance and social solidarity, applied from the taxation year 1997.”;

(3)  sections 336.0.3 and 336.0.4 of that Act did not apply.

2001, c. 44, s. 11; 2003, c. 9, s. 452.

2002-01-01

79.4. For the purposes of section 79.3, the income computed under Part I of the Taxation Act (chapter I-3), 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 thus computed if

(1)  section 312.4 of that Act 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.”; and

(2)  section 312.5 of that Act 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 an amount that would have been deductible under section 336.0.3 in computing the taxpayer’s income for the year or a preceding taxation year had the version of that section, enacted by subparagraph a of paragraph 5 of section 79.3 of the Act respecting income support, employment assistance and social solidarity, applied from the taxation year 1997.”.

2001, c. 44, s. 11.