I-3 - Taxation Act

Section 1029.8.116.12 Disposition versions

2019-06-19

1029.8.116.12. In this division,

“base year” relating to a particular payment period means the taxation year that ended on 31 December of the calendar year that precedes the beginning of that period;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and is not living separate and apart from the individual;

“eligible dwelling” of an eligible individual means a dwelling situated in Québec in which the individual ordinarily lives and that is the individual’s principal place of residence, except

(a)  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code;

(b)  a dwelling situated in a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(c)  a dwelling situated in a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act;

(d)  a dwelling situated in an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

(e)  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (R.S.C. 1985, c. N-11);

(f)  a room situated in the principal residence of the lessor, if less than three rooms are rented or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used by the lessor; and

(g)  a room situated in a hotel establishment or rooming house, that is leased or subleased for a period of less than 60 consecutive days;

“eligible individual” in respect of a particular payment period means an individual who, at the end of the base year relating to that period,

(a)  is either 18 years of age or over, or an emancipated minor, the spouse of another individual, or the father or mother of a child with whom the individual resides;

(b)  is resident in Québec or, if the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout that base year, other than a person who is exempt from tax for that year under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002), was resident in Québec in any preceding taxation year;

(c)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act; and

(d)  is not an excluded individual;

“excluded individual” at the end of a base year means

(a)  a person in respect of whom another individual has received, for the last month of the base year, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, except where the person attained 18 years of age in that month;

(b)  a person confined to a prison or a similar institution at the end of the base year and who was so confined throughout one or more periods, totalling more than 183 days, included in that year; or

(c)  a person who is exempt from tax for the base year under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act, or the cohabiting spouse of such a person at the end of that year;

“family income” of an individual for the base year relating to a particular payment period means, subject to the third paragraph of section 1029.8.116.15, the aggregate of the income of the individual for that base year and the income, for that year, of the individual’s cohabiting spouse at the end of that year;

“health services and social services network facility” means any of the following immovables:

(a)  a facility maintained by a public or private institution referred to in the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(b)  a facility maintained by a hospital centre or a reception centre that is a public or private institution for the purposes of the Act respecting health services and social services for Cree Native persons; and

(c)  an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“northern village” means a municipality established in accordance with the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

“payment month” of a particular payment period means any of the months included in that period that are determined, in respect of an individual, in accordance with the second paragraph of section 1029.8.116.26;

“payment period” means the period that begins on 1 July of a particular calendar year and ends on 30 June of the following calendar year.

For the purpose of applying this division to a particular month of the taxation year 2016 that precedes 1 July, the first paragraph, as it read in its application before that date, is to be read as follows:

(a)  by replacing the definition of “base year” by the following definition:

““base year” relating to a particular month means the taxation year 2015;”;

(b)  by replacing the portion of the definition of “eligible individual” before paragraph a by the following:

““eligible individual” in respect of a particular month means an individual who, at the end of the base year relating to that month,”; and

(c)  by replacing “at the beginning of the particular month” in the definition of “family income” by “at the end of that year”.

However, as regards an individual’s family income for the base year relating to any of the first six months of the year 2016, the following rules apply:

(a)  for the purpose of determining that family income, the individual’s income and, if applicable, that of the individual’s cohabiting spouse at the end of the base year correspond to their respective incomes for the taxation year 2014;

(b)  documents certifying the incomes that are filed for the taxation year 2014 are deemed to have been filed for the base year; and

(c)  the first and second paragraphs of section 1029.8.116.15 and section 1029.8.116.19 are to be read as if any reference to the base year in those paragraphs and that section were a reference to the taxation year 2014.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2011, c. 34, s. 104; 2012, c. 8, s. 235; 2015, c. 36, s. 128; 2017, c. 1, s. 325; 2019, c. 14, s. 404.

2017-02-08

1029.8.116.12. In this division,

“base year” relating to a particular payment period means the taxation year that ended on 31 December of the calendar year that precedes the beginning of that period;

“cohabiting spouse” of an individual at any time means, subject to the second paragraph, the person who at that time is the individual’s spouse and is not living separate and apart from the individual;

“eligible dwelling” of an eligible individual means a dwelling situated in Québec in which the individual ordinarily lives and that is the individual’s principal place of residence, except

(a)  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code;

(b)  a dwelling situated in a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(c)  a dwelling situated in a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act;

(d)  a dwelling situated in an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

(e)  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (R.S.C. 1985, c. N-11);

(f)  a room situated in the principal residence of the lessor, if less than three rooms are rented or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used by the lessor; and

(g)  a room situated in a hotel establishment or rooming house, that is leased or subleased for a period of less than 60 consecutive days;

“eligible individual” in respect of a particular payment period means an individual who, at the end of the base year relating to that period,

(a)  is either 18 years of age or over, or an emancipated minor, the spouse of another individual, or the father or mother of a child with whom the individual resides;

(b)  is resident in Québec or, if the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout that base year, other than a person who is exempt from tax for that year under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002), was resident in Québec in any preceding taxation year;

(c)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act; and

(d)  is not an excluded individual;

“excluded individual” at the end of a base year means

(a)  a person in respect of whom another individual has received, for the last month of the base year, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, except where the person attained 18 years of age in that month;

(b)  a person confined to a prison or a similar institution at the end of the base year and who was so confined throughout one or more periods, totalling more than 183 days, included in that year; or

(c)  a person who is exempt from tax for the base year under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act, or the cohabiting spouse of such a person at the end of that year;

“family income” of an individual for the base year relating to a particular payment period means, subject to the third paragraph of section 1029.8.116.15, the aggregate of the income of the individual for that base year and the income, for that year, of the individual’s cohabiting spouse at the end of that year;

“health services and social services network facility” means any of the following immovables:

(a)  a facility maintained by a public or private institution referred to in the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(b)  a facility maintained by a hospital centre or a reception centre that is a public or private institution for the purposes of the Act respecting health services and social services for Cree Native persons; and

(c)  an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“northern village” means a municipality established in accordance with the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

“payment month” of a particular payment period means any of the months included in that period that are determined, in respect of an individual, in accordance with the second paragraph of section 1029.8.116.26;

“payment period” means the period that begins on 1 July of a particular calendar year and ends on 30 June of the following calendar year.

For the purpose of applying this division to a particular month of the taxation year 2016 that precedes 1 July, the first paragraph, as it read in its application before that date, is to be read as follows:

(a)  by replacing the definition of “base year” by the following definition:

““base year” relating to a particular month means the taxation year 2015;”;

(b)  by replacing the portion of the definition of “eligible individual” before paragraph a by the following:

““eligible individual” in respect of a particular month means an individual who, at the end of the base year relating to that month,”; and

(c)  by replacing “at the beginning of the particular month” in the definition of “family income” by “at the end of that year”.

However, as regards an individual’s family income for the base year relating to any of the first six months of the year 2016, the following rules apply:

(a)  for the purpose of determining that family income, the individual’s income and, if applicable, that of the individual’s cohabiting spouse at the end of the base year correspond to their respective incomes for the taxation year 2014;

(b)  documents certifying the incomes that are filed for the taxation year 2014 are deemed to have been filed for the base year; and

(c)  the first and second paragraphs of section 1029.8.116.15 and section 1029.8.116.19 are to be read as if any reference to the base year in those paragraphs and that section were a reference to the taxation year 2014.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2011, c. 34, s. 104; 2012, c. 8, s. 235; 2015, c. 36, s. 128; 2017, c. 1, s. 325.

2015-12-04

1029.8.116.12. In this division,

“base year” relating to a particular payment period means the taxation year that ended on 31 December of the calendar year that precedes the beginning of that period;

“cohabiting spouse” of an individual at any time means, subject to the second paragraph, the person who at that time is the individual’s spouse and is not living separate and apart from the individual;

“eligible dwelling” of an eligible individual means a dwelling situated in Québec in which the individual ordinarily lives and that is the individual’s principal place of residence, except

(a)  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code;

(b)  a dwelling situated in a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(c)  a dwelling situated in a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act;

(d)  a dwelling situated in an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

(e)  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (R.S.C. 1985, c. N-11);

(f)  a room situated in the principal residence of the lessor, if less than three rooms are rented or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used by the lessor; and

(g)  a room situated in a hotel establishment or rooming house, that is leased or subleased for a period of less than 60 consecutive days;

“eligible individual” in respect of a particular payment period means an individual who, at the end of the base year relating to that period,

(a)  is either 18 years of age or over, or an emancipated minor, the spouse of another individual, or the father or mother of a child with whom the individual resides;

(b)  is resident in Québec or, if the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout that base year, other than a person who is exempt from tax for that year under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002), was resident in Québec in any preceding taxation year;

(c)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act; and

(d)  is not an excluded individual;

“excluded individual” at the end of a base year means

(a)  a person in respect of whom another individual has received, for the last month of the base year, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable, except where the person attained 18 years of age in that month;

(b)  a person confined to a prison or a similar institution at the end of the base year and who was so confined throughout one or more periods, totalling more than 183 days, included in that year; or

(c)  a person who is exempt from tax for the base year under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act, or the cohabiting spouse of such a person at the end of that year;

“family income” of an individual for the base year relating to a particular payment period means, subject to the third paragraph of section 1029.8.116.15, the aggregate of the income of the individual for that base year and the income, for that year, of the individual’s cohabiting spouse at the end of that year;

“health services and social services network facility” means any of the following immovables:

(a)  a facility maintained by a public or private institution referred to in the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(b)  a facility maintained by a hospital centre or a reception centre that is a public or private institution for the purposes of the Act respecting health services and social services for Cree Native persons; and

(c)  an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“northern village” means a municipality established in accordance with the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

“payment month” of a particular payment period means any of the months included in that period that are determined, in respect of an individual, in accordance with the second paragraph of section 1029.8.116.26;

“payment period” means the period that begins on 1 July of a particular calendar year and ends on 30 June of the following calendar year.

For the purpose of applying this division to a particular month of the taxation year 2016 that precedes 1 July, the first paragraph, as it read in its application before that date, is to be read as follows:

(a)  by replacing the definition of “base year” by the following definition:

““base year” relating to a particular month means the taxation year 2015;”;

(b)  by replacing the portion of the definition of “eligible individual” before paragraph a by the following:

““eligible individual” in respect of a particular month means an individual who, at the end of the base year relating to that month,”; and

(c)  by replacing “at the beginning of the particular month” in the definition of “family income” by “at the end of that year”.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2011, c. 34, s. 104; 2012, c. 8, s. 235; 2015, c. 36, s. 128.

2012-05-09

1029.8.116.12. In this division,

“base year” in relation to a particular month means

(a)  if the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  if the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“cohabiting spouse” of an individual at any time means, subject to the second paragraph, the person who at that time is the individual’s spouse and is not living separate and apart from the individual;

“eligible dwelling” of an eligible individual means a dwelling situated in Québec in which the individual ordinarily lives and that is the individual’s principal place of residence, except

(a)  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code;

(b)  a dwelling situated in a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(c)  a dwelling situated in a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act;

(d)  a dwelling situated in an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

(e)  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (R.S.C. 1985, c. N-11);

(f)  a room situated in the principal residence of the lessor, if less than three rooms are rented or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used by the lessor; and

(g)  a room situated in a hotel establishment or rooming house, that is leased or subleased for a period of less than 60 consecutive days;

“eligible individual” in respect of a particular month means an individual who, at the beginning of that month,

(a)  is either 18 years of age or over, or an emancipated minor, the spouse of another individual, or the father or mother of a child with whom the individual resides;

(b)  is resident in Québec or, if the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002), was resident in Québec in any preceding taxation year;

(c)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act; and

(d)  is not an excluded individual;

“excluded individual” in respect of a particular month means

(a)  a person in respect of whom another individual receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable;

(b)  a person confined to a prison or a similar institution at the beginning of the particular month; or

(c)  a person who would be exempt from tax for the particular month under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act if that month were a taxation year, or the cohabiting spouse of such a person at the beginning of that month;

“family income” of an individual for the base year relating to a particular month means, subject to the third paragraph of section 1029.8.116.15, the aggregate of the income of the individual for the base year and the income, for that year, of the individual’s cohabiting spouse at the beginning of the particular month;

“health services and social services network facility” means any of the following immovables:

(a)  a facility maintained by a public or private institution referred to in the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(b)  a facility maintained by a hospital centre or a reception centre that is a public or private institution for the purposes of the Act respecting health services and social services for Cree Native persons; and

(c)  an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“northern village” means a municipality established in accordance with the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

If an individual receives, for a particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable in respect of a person who ordinarily lives with the individual, the individual and the person who is the individual’s cohabiting spouse at any time in that month for the purposes of Division II.11.2 are each the cohabiting spouse of the other at that time for the purposes of this Division.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2011, c. 34, s. 104; 2012, c. 8, s. 235.

2011-12-09

1029.8.116.12. In this division,

“base year” in relation to a particular month means

(a)  if the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  if the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“cohabiting spouse” of an individual at any time means, subject to the second paragraph, the person who at that time is the individual’s spouse and is not living separate and apart from the individual;

“eligible dwelling” of an eligible individual means a dwelling situated in Québec in which the individual ordinarily lives and that is the individual’s principal place of residence, except

(a)  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code;

(b)  a dwelling situated in a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(c)  a dwelling situated in a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act;

(d)  a dwelling situated in an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

(e)  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (R.S.C. 1985, c. N-11);

(f)  a room situated in the principal residence of the lessor, if less than three rooms are rented or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used by the lessor; and

(g)  a room situated in a hotel establishment or rooming house, that is leased or subleased for a period of less than 60 consecutive days;

“eligible individual” in respect of a particular month means an individual who, at the beginning of that month,

(a)  is either 18 years of age or over, or an emancipated minor, the spouse of another individual, or the father or mother of a child with whom the individual resides;

(b)  is resident in Québec or, if the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002), was resident in Québec in any preceding taxation year;

(c)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act; and

(d)  is not an excluded individual;

“excluded individual” in respect of a particular month means

(a)  a person in respect of whom another individual receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable;

(b)  a person confined to a prison or a similar institution at the beginning of the particular month; or

(c)  a person who would be exempt from tax for the particular month under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act if that month were a taxation year, or the cohabiting spouse of such a person at the beginning of that month;

“family income” of an individual for the base year relating to a particular month means the aggregate of the income of the individual for the base year and the income, for that year, of the individual’s cohabiting spouse at the beginning of the particular month;

“health services and social services network facility” means any of the following immovables:

(a)  a facility maintained by a public or private institution referred to in the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(b)  a facility maintained by a hospital centre or a reception centre that is a public or private institution for the purposes of the Act respecting health services and social services for Cree Native persons; and

(c)  an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“northern village” means a municipality established in accordance with the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

If an individual receives, for a particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable in respect of a person who ordinarily lives with the individual, the individual and the person who is the individual’s cohabiting spouse at any time in that month for the purposes of Division II.11.2 are each the cohabiting spouse of the other at that time for the purposes of this Division.

2011, c. 1, s. 89; 2010, c. 31, s. 175; 2011, c. 34, s. 104.

2011-04-01

1029.8.116.12. In this division,

“base year” in relation to a particular month means

(a)  if the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  if the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“cohabiting spouse” of an individual at any time means, subject to the second paragraph, the person who at that time is the individual’s spouse and is not living separate and apart from the individual;

“eligible dwelling” of an eligible individual means a dwelling situated in Québec in which the individual ordinarily lives and that is the individual’s principal place of residence, except

(a)  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code;

(b)  a dwelling situated in a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(c)  a dwelling situated in a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act;

(d)  a dwelling situated in an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

(e)  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (R.S.C. 1985, c. N-11);

(f)  a room situated in the principal residence of the lessor, if less than three rooms are rented or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used by the lessor; and

(g)  a room situated in a hotel establishment or rooming house, that is leased or subleased for a period of less than 60 consecutive days;

“eligible individual” in respect of a particular month means an individual who, at the beginning of that month,

(a)  is either 18 years of age or over, or an emancipated minor, the spouse of another individual, or the father or mother of a child with whom the individual resides;

(b)  is resident in Québec or, if the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002), was resident in Québec in any preceding taxation year;

(c)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act; and

(d)  is not an excluded individual;

“excluded individual” in respect of a particular month means

(a)  a person in respect of whom another individual receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable;

(b)  a person confined to a prison or a similar institution at the beginning of the particular month; or

(c)  a person who would be exempt from tax for the particular month under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act if that month were a taxation year, or the cohabiting spouse of such a person at the beginning of that month;

“family income” of an individual for the base year relating to a particular month means the aggregate of the income of the individual for the base year and the income, for that year, of the individual’s cohabiting spouse at the beginning of the particular month;

“northern village” means a municipality established in accordance with the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

If an individual receives, for a particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable in respect of a person who ordinarily lives with the individual, the individual and the person who is the individual’s cohabiting spouse at any time in that month for the purposes of Division II.11.2 are each the cohabiting spouse of the other at that time for the purposes of this Division.

2011, c. 1, s. 89; 2010, c. 31, s. 175.

2011-02-17

1029.8.116.12. In this division,

“base year” in relation to a particular month means

(a)  if the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  if the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“cohabiting spouse” of an individual at any time means, subject to the second paragraph, the person who at that time is the individual’s spouse and is not living separate and apart from the individual;

“eligible dwelling” of an eligible individual means a dwelling situated in Québec in which the individual ordinarily lives and that is the individual’s principal place of residence, except

(a)  a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code;

(b)  a dwelling situated in a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre referred to in that Act;

(c)  a dwelling situated in a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act;

(d)  a dwelling situated in an immovable or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

(e)  a dwelling for which an amount is paid in discharge of rent under the National Housing Act (R.S.C. 1985, c. N-11);

(f)  a room situated in the principal residence of the lessor, if less than three rooms are rented or offered for rent and if the room has neither a separate entrance from the outside nor sanitary facilities separate from those used by the lessor; and

(g)  a room situated in a hotel establishment or rooming house, that is leased or subleased for a period of less than 60 consecutive days;

“eligible individual” in respect of a particular month means an individual who, at the beginning of that month,

(a)  is either 18 years of age or over, or an emancipated minor, the spouse of another individual, or the father or mother of a child with whom the individual resides;

(b)  is resident in Québec or, if the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year under any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31), was resident in Québec in any preceding taxation year;

(c)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act; and

(d)  is not an excluded individual;

“excluded individual” in respect of a particular month means

(a)  a person in respect of whom another individual receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the other individual’s tax payable;

(b)  a person confined to a prison or a similar institution at the beginning of the particular month; or

(c)  a person who would be exempt from tax for the particular month under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu if that month were a taxation year, or the cohabiting spouse of such a person at the beginning of that month;

“family income” of an individual for the base year relating to a particular month means the aggregate of the income of the individual for the base year and the income, for that year, of the individual’s cohabiting spouse at the beginning of the particular month;

“northern village” means a municipality established in accordance with the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

If an individual receives, for a particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable in respect of a person who ordinarily lives with the individual, the individual and the person who is the individual’s cohabiting spouse at any time in that month for the purposes of Division II.11.2 are each the cohabiting spouse of the other at that time for the purposes of this Division.

2011, c. 1, s. 89.