37.18.The individual to whom section 37.17 refers in respect of a year is an individual who
(a) is resident in Québec at the end of the year;
(b) is 18 years of age or over at the end of the year;
(c) has a family income for the year greater than the amount prescribed in respect of the individual for the year in subparagraph a of the first paragraph of section 37.4;
(c.1) is not a person who is exempted under section 24.1 of the Act respecting prescription drug insurance (chapter A-29.01) from payment of the premium under section 23 of that Act for the year; and
(d) is not an individual who is exempted from the tax payable for the year under Part I of the Taxation Act (chapter I-3) under any of subparagraphs a to c and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).
2010, c. 20, s. 32; 2010, c. 31, s. 175; 2011, c. 34, s. 130.
37.18.The individual to whom section 37.17 refers in respect of a year is an individual who
(a) is resident in Québec at the end of the year;
(b) is 18 years of age or over at the end of the year;
(c) has a family income for the year greater than the amount prescribed in respect of the individual for the year in subparagraph a of the first paragraph of section 37.4; and
(d) is not an individual who is exempted from the tax payable for the year under Part I of the Taxation Act (chapter I-3) under any of subparagraphs a to c and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).
37.18.The individual to whom section 37.17 refers in respect of a year is an individual who
(a) is resident in Québec at the end of the year;
(b) is 18 years of age or over at the end of the year;
(c) has a family income for the year greater than the amount prescribed in respect of the individual for the year in subparagraph a of the first paragraph of section 37.4; and
(d) is not an individual who is exempted from the tax payable for the year under Part I of the Taxation Act (chapter I-3) under any of subparagraphs a to c and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).