Ministère de l'Emploi et de la Solidarité sociale
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S-32.001 - Act respecting income support, employment assistance and social solidarity

Section 79.4.1
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Full text
79.4.1. (Repealed).
2003, c. 9, s. 453; 2005, c. 15, s. 176.
79.4.1. For the purposes of section 79.3, where a person who is an adult was not, for the purposes of the Taxation Act (chapter I-3), resident in Canada throughout a year, the person’s income for the year is deemed to be equal to the income that would be determined in respect of the person for the year under Part I of that Act, with reference to the rules in section 79.4, if the person had, for the purposes of that Act, 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.
2003, c. 9, s. 453.
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