34.1.6. The contribution payable by an individual for a particular year under this subdivision is, without exceeding $1,000, equal to the aggregate of the amount, where subparagraph v.1 of paragraph b of section 34.1.4 applies, determined in the second paragraph and
(a) where the individual’s total income for the year does not exceed $41,400, the lesser of $150 and 1% of the amount by which the individual’s total income exceeds $11,905; or
(b) where the individual’s total income for the year exceeds $41,400, the lesser of $1,000 and the aggregate of $150 and 1% of the amount by which the individual’s total income exceeds $41,400.
The amount to which the first paragraph refers is equal to the aggregate of all amounts each of which is, for an eligible preceding year of the individual, in relation to the particular year, to which the amount deducted for the particular year in computing the individual’s total income under subparagraph v.1 of paragraph b of section 34.1.4 relates in whole or in part, the aggregate of (a) the amount determined by the formula
A - B; and
(b) where the eligible preceding year is a year preceding the year immediately before the particular year, the amount of interest that would be computed, in respect of the eligible preceding year, in accordance with the second paragraph of section 28 of the Tax Administration Act (chapter A-6.002) for the period beginning on 1 May of the year following the eligible preceding year and ending before the beginning of the particular year, on the amount determined, in respect of the eligible preceding year, under subparagraph a, if that amount was a refund due by the Minister under a fiscal law. In the formula in subparagraph a of the second paragraph,
(a) A is the amount by which the amount of the contribution that the individual would have been required to pay under this subdivision for the eligible preceding year if the individual’s total income for the eligible preceding year had been increased by the portion, relating to that eligible preceding year, of the aggregate of the amounts deducted in computing the individual’s total income under subparagraph v.1 of paragraph b of section 34.1.4, for the particular year or for a preceding year, except, if the eligible preceding year ends before 1 January 2003, such an amount deducted in a year that ends before 1 January 2004, exceeds the amount of the contribution payable by the individual under this subdivision for that eligible preceding year; and
(b) B is the aggregate of all amounts each of which is equal to the amount determined, in respect of the eligible preceding year, by the formula in subparagraph a of the second paragraph for a year preceding the particular year.
The Minister may waive, in whole or in part, an amount determined under subparagraph b of the second paragraph for the particular year—to the extent that the amount is attributable to a particular amount described in the second paragraph of section 725.1.2 of the Taxation Act (chapter I-3)—where the number of years to which the particular amount relates results from exceptional circumstances beyond the individual’s control.
A decision of the Minister under the fourth paragraph is not subject to opposition or appeal.
For the purpose of determining the second aggregate referred to in the portion of the second paragraph before subparagraph a, in respect of the eligible preceding year, the following rules apply:
(a) the proportion described in the fifth paragraph is deemed to be equal to 1 for the eligible preceding year; and
(b) where an individual was resident in Canada outside Québec on the last day of the eligible preceding year, the individual is deemed to have been resident in Québec on the last day of that eligible preceding year.
However, the contribution payable under this subsection for a year by an individual who carries on a business outside Québec but within Canada, is equal to the part of the contribution that would, but for this paragraph, be established for the year under this section in respect of the individual, and corresponding to the proportion between his income earned in Québec and his income earned in Québec and elsewhere, as established by regulation.
1993, c. 64, s. 222; 2000, c. 39, s. 274; 2004, c. 21, s. 520; 2005, c. 1, s. 328; 2005, c. 38, s. 357; 2006, c. 36, s. 280; 2010, c. 31, s. 175; 2017, c. 1, s. 434.