R-20.1 - Act respecting property tax refund

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1.1. (Repealed).
1988, c. 4, s. 163; 1997, c. 85, s. 402; 2003, c. 9, s. 449.
1.1. For the purposes of the definition of "eligible spouse" in section 1, a person shall not be considered to be living separate and apart from a particular person at the end of 31 December of a year unless the person was living separate and apart from the particular person at that time, because of a breakdown of their marriage, for a period of at least 90 days that includes that time.
1988, c. 4, s. 163; 1997, c. 85, s. 402.
1.1. For the purposes of this Act, where a particular person has more than one spouse during a year, the following rules apply:
(a)  the particular person is deemed to have only one spouse during the year;
(b)  the person who is the spouse of the particular person on the last day of the year or, if the person has no spouse at that time, the last person to have been the spouse of the person during the year is deemed to be the spouse of the particular person during the year;
(c)  the particular person is deemed not to be the spouse during the year of any person other than the person referred to in paragraph b.
1988, c. 4, s. 163.