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I-3 - Taxation Act

Section 8
Disposition versions

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8. An individual is deemed to have been resident in Québec throughout a taxation year if, at any time in the year, the individual
(a)  sojourned in Québec for a period of, or periods the total of which is, 183 days or more and was ordinarily resident outside Canada;
(b)  was a member of the Canadian Forces and was resident in Québec immediately before leaving Canada on military service in a foreign country;
(c)  was an ambassador, Member of Parliament, officer, high commissioner, minister, servant or senator of Canada, or an agent-general, officer or servant of a province, and was resident in Québec immediately prior to election, employment or appointment by Canada or the province or received representation allowances in respect of the year;
(d)  performed services in a country other than Canada under a prescribed international development assistance program of the Government of Québec or Canada and was resident in Québec at any time in the six month period preceding the day on which those services commenced;
(e)  (paragraph repealed);
(f)  was a child of, and dependent for support on, an individual to whom any of paragraphs b, c and d applies and the child’s income for the year did not exceed $12,638; or
(g)  was at any time in the year, under a tax agreement with one or more other countries, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of income from any source, unless all or substantially all of the individual’s income from all sources was not so exempt, because at that time the individual was related to or a member of the family of a particular individual, other than a trust, who was resident in Québec.
1972, c. 23, s. 8; 1972, c. 26, s. 32; 1974, c. 18, s. 1; 1977, c. 5, s. 14; 1982, c. 38, s. 11; 1986, c. 15, s. 34; 1989, c. 5, s. 22; 1993, c. 64, s. 6; 1995, c. 49, s. 9; 1998, c. 16, s. 10; 2001, c. 53, s. 4; 2003, c. 9, s. 13; 2005, c. 1, s. 24; 2006, c. 13, s. 25; 2009, c. 5, s. 24; 2017, c. 29, s. 20; 2023, c. 19, s. 12.
8. An individual is deemed to have been resident in Québec throughout a taxation year if, at any time in the year, the individual
(a)  sojourned in Québec for a period of, or periods the total of which is, 183 days or more and was ordinarily resident outside Canada;
(b)  was a member of the Canadian Forces and was resident in Québec immediately before leaving Canada on military service in a foreign country;
(c)  was an ambassador, Member of Parliament, officer, high commissioner, minister, servant or senator of Canada, or an agent-general, officer or servant of a province, and was resident in Québec immediately prior to election, employment or appointment by Canada or the province or received representation allowances in respect of the year;
(d)  performed services in a country other than Canada under a prescribed international development assistance program of the Government of Québec or Canada and was resident in Québec at any time in the six month period preceding the day on which those services commenced;
(e)  (paragraph repealed);
(f)  was a child of, and dependent for support on, an individual to whom any of paragraphs b, c and d applies and the child’s income for the year did not exceed $10,222; or
(g)  was at any time in the year, under a tax agreement with one or more other countries, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of income from any source, unless all or substantially all of the individual’s income from all sources was not so exempt, because at that time the individual was related to or a member of the family of a particular individual, other than a trust, who was resident in Québec.
1972, c. 23, s. 8; 1972, c. 26, s. 32; 1974, c. 18, s. 1; 1977, c. 5, s. 14; 1982, c. 38, s. 11; 1986, c. 15, s. 34; 1989, c. 5, s. 22; 1993, c. 64, s. 6; 1995, c. 49, s. 9; 1998, c. 16, s. 10; 2001, c. 53, s. 4; 2003, c. 9, s. 13; 2005, c. 1, s. 24; 2006, c. 13, s. 25; 2009, c. 5, s. 24; 2017, c. 29, s. 20.
8. An individual is deemed to have been resident in Québec throughout a taxation year if, at any time in the year, the individual
(a)  sojourned in Québec for a period of, or periods the total of which is, 183 days or more and was ordinarily resident outside Canada;
(b)  was a member of the Canadian Forces and was resident in Québec immediately before leaving Canada on military service in a foreign country;
(c)  was an ambassador, Member of Parliament, officer, high commissioner, minister, servant or senator of Canada, or an agent-general, officer or servant of a province, and was resident in Québec immediately prior to election, employment or appointment by Canada or the province or received representation allowances in respect of the year;
(d)  performed services in a country other than Canada under a prescribed international development assistance program of the Government of Québec or Canada and was resident in Québec at any time in the six month period preceding the day on which those services commenced;
(e)  (paragraph repealed);
(f)  was a child of, and dependent for support on, an individual to whom any of paragraphs b, c and d applies and the child’s income for the year did not exceed $6,650; or
(g)  was at any time in the year, under a tax agreement with one or more other countries, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of income from any source, unless all or substantially all of the individual’s income from all sources was not so exempt, because at that time the individual was related to or a member of the family of a particular individual, other than a trust, who was resident in Québec.
1972, c. 23, s. 8; 1972, c. 26, s. 32; 1974, c. 18, s. 1; 1977, c. 5, s. 14; 1982, c. 38, s. 11; 1986, c. 15, s. 34; 1989, c. 5, s. 22; 1993, c. 64, s. 6; 1995, c. 49, s. 9; 1998, c. 16, s. 10; 2001, c. 53, s. 4; 2003, c. 9, s. 13; 2005, c. 1, s. 24; 2006, c. 13, s. 25; 2009, c. 5, s. 24.
8. An individual is deemed to have been resident in Québec throughout a taxation year if, at any time in the year, the individual
(a)  sojourned in Québec for a period of, or periods the total of which is, 183 days or more and was ordinarily resident outside Canada;
(b)  was a member of the Canadian Forces and was resident in Québec immediately before leaving Canada on military service in a foreign country;
(c)  was an ambassador, Member of Parliament, officer, high commissioner, minister, servant or senator of Canada, or an agent-general, officer or servant of a province, and was resident in Québec immediately prior to election, employment or appointment by Canada or the province or received representation allowances in respect of the year;
(d)  performed services in a country other than Canada under a prescribed international development assistance program of the Government of Québec or Canada and was resident in Québec at any time in the six month period preceding the day on which those services commenced;
(e)  (paragraph repealed);
(f)  was a child of, and dependent for support on, an individual to whom any of paragraphs b, c and d applies and the child’s income for the year did not exceed the amount in dollars referred to in the first paragraph of section 752.0.0.1, that is used in computing the child’s deduction under that section; or
(g)  was at any time in the year, under a tax agreement with one or more other countries, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of income from any source, unless all or substantially all of the individual’s income from all sources was not so exempt, because at that time the individual was related to or a member of the family of a particular individual, other than a trust, who was resident in Québec.
1972, c. 23, s. 8; 1972, c. 26, s. 32; 1974, c. 18, s. 1; 1977, c. 5, s. 14; 1982, c. 38, s. 11; 1986, c. 15, s. 34; 1989, c. 5, s. 22; 1993, c. 64, s. 6; 1995, c. 49, s. 9; 1998, c. 16, s. 10; 2001, c. 53, s. 4; 2003, c. 9, s. 13; 2005, c. 1, s. 24; 2006, c. 13, s. 25.
8. An individual is deemed to have been resident in Québec throughout a taxation year if, at any time in the year, the individual
(a)  sojourned in Québec for a period of, or periods the total of which is, 183 days or more and was ordinarily resident outside Canada;
(b)  was a member of the Canadian Armed Forces and was resident in Québec immediately before leaving Canada on military service in a foreign country;
(c)  was an ambassador, Member of Parliament, officer, high commissioner, minister, servant or senator of Canada, or an agent-general, officer or servant of a province, and was resident in Québec immediately prior to election, employment or appointment by Canada or the province or received representation allowances in respect of the year;
(d)  performed services in a country other than Canada under a prescribed international development assistance program of the Government of Québec or Canada and was resident in Québec at any time in the six month period preceding the day on which those services commenced;
(e)  (paragraph repealed);
(f)  was a child of, and dependent for support on, an individual to whom any of paragraphs b, c and d applies and the child’s income for the year did not exceed the amount in dollars referred to in the first paragraph of section 752.0.0.1, that is used in computing the child’s deduction under that section; or
(g)  was at any time in the year, under a tax agreement with one or more other countries, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of income from any source, unless all or substantially all of the individual’s income from all sources was not so exempt, because at that time the individual was related to or a member of the family of a particular individual, other than a trust, who was resident in Québec.
1972, c. 23, s. 8; 1972, c. 26, s. 32; 1974, c. 18, s. 1; 1977, c. 5, s. 14; 1982, c. 38, s. 11; 1986, c. 15, s. 34; 1989, c. 5, s. 22; 1993, c. 64, s. 6; 1995, c. 49, s. 9; 1998, c. 16, s. 10; 2001, c. 53, s. 4; 2003, c. 9, s. 13; 2005, c. 1, s. 24.
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