Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.105
Disposition versions

Full text
1029.8.105. (Repealed).
1997, c. 85, s. 272; 2002, c. 40, s. 214; 2003, c. 9, s. 358; 2005, c. 1, s. 262; 2011, c. 1, s. 84; 2021, c. 14, s. 155.
1029.8.105. An eligible individual for a taxation year preceding the taxation year 2010 is deemed, provided that the eligible individual makes an application therefor in the fiscal return the eligible individual is required to file under section 1000 for the year, or would be required to file if tax were payable under this Part by the eligible individual for the year, to have paid to the Minister, in each of the months specified for that year, on account of tax payable by the eligible individual under this Part for the year, an amount equal to half of the amount by which the total of the following amounts exceeds 3% of the eligible individual’s family income for the year:
(a)  $163 in respect of the eligible individual;
(b)  $163 in respect of the eligible individual’s eligible spouse for the year, where applicable; and
(c)  $110 if the eligible individual does not have an eligible spouse for the year and ordinarily lives, throughout the year, in a self-contained domestic establishment in which no other eligible individual for the year lives.
1997, c. 85, s. 272; 2002, c. 40, s. 214; 2003, c. 9, s. 358; 2005, c. 1, s. 262; 2011, c. 1, s. 84.
1029.8.105. An eligible individual for a taxation year is deemed, provided that the eligible individual makes an application therefor in the fiscal return the eligible individual is required to file under section 1000 for the year, or would be required to file if tax were payable under this Part by the eligible individual for the year, to have paid to the Minister, in each of the months specified for that year, on account of tax payable by the eligible individual under this Part for the year, an amount equal to half of the amount by which the total of the following amounts exceeds 3% of the eligible individual’s family income for the year:
(a)  $163 in respect of the eligible individual;
(b)  $163 in respect of the eligible individual’s eligible spouse for the year, where applicable; and
(c)  $110 if the eligible individual does not have an eligible spouse for the year and ordinarily lives, throughout the year, in a self-contained domestic establishment in which no other eligible individual for the year lives.
1997, c. 85, s. 272; 2002, c. 40, s. 214; 2003, c. 9, s. 358; 2005, c. 1, s. 262.
© Gouvernement du Québec