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 1029.8.116.11
Disposition versions

Full text
1029.8.116.11. Where an eligible individual is the eligible spouse for a taxation year of another eligible individual, the total of the amounts that each of those individuals is deemed to have paid to the Minister for the year under section 1029.8.116.5 or 1029.8.116.5.0.1 may not exceed the amount that only one of those individuals would, but for this section, be deemed to have paid to the Minister for the year under that section.
Where those individuals cannot agree as to what portion of the amount each would, but for this section, be deemed to have paid to the Minister, the Minister may determine the portion of that amount for the year.
2005, c. 1, s. 267; 2009, c. 15, s. 352.
1029.8.116.11. Where an eligible individual is the eligible spouse for a taxation year of another eligible individual, the total of the amounts that each of those individuals is deemed to have paid to the Minister for the year under section 1029.8.116.5 may not exceed the amount that only one of those individuals would, but for this section, be deemed to have paid to the Minister for the year under that section.
Where those individuals cannot agree as to what portion of the amount each would, but for this section, be deemed to have paid to the Minister, the Minister may determine the portion of that amount for the year.
2005, c. 1, s. 267.
© Gouvernement du Québec