I-3 - Taxation Act

Section 1029.8.116.18 Disposition versions

2019-06-19

1029.8.116.18. The application referred to in the first paragraph of section 1029.8.116.16 must be filed with the Minister no later than 31 December of the fourth year following the base year relating to the payment period in respect of which the application is made, by means of

(a)  if the eligible individual is resident in Québec on 31 December of the base year, the prescribed form containing prescribed information which the individual encloses with the fiscal return the individual is required to file under section 1000 for that year, or would be required to file if the individual had tax payable for that year under this Part; or

(b)  in any other case, the prescribed form containing prescribed information.

If, at the end of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, an eligible individual ordinarily lives with another eligible individual who is the individual’s cohabiting spouse, the application of only one of them may be considered to be valid in respect of that period or that month, as the case may be.

The Minister may, at any time, extend the time for filing the application to which the first paragraph refers.

An application is considered validly made in accordance with this section only if the eligible individual and, if applicable, the individual’s cohabiting spouse at the end of the base year concerned have filed the document required by the first paragraph of section 1029.8.116.16 with the Minister.

For the purposes of this section, an application is deemed to be filed with the Minister, at a particular time, by an eligible individual for a payment period where the individual and, if applicable, the individual’s cohabiting spouse at the end of the base year relating to that period filed, at the particular time, a fiscal return under section 1000 for that year and where, in that respect, the amount deemed to be an overpayment of the eligible individual’s tax payable in respect of that period is determined by the formula in the first paragraph of section 1029.8.116.16 as if the value of A did not include the amount specified in subparagraph iii of subparagraph a of the second paragraph of that section and the value of B and C were equal to zero.

2011, c. 1, s. 89; 2015, c. 36, s. 132; 2017, c. 1, s. 327; 2019, c. 14, s. 407.

2017-02-08

1029.8.116.18. The application referred to in the first paragraph of section 1029.8.116.16 must be filed with the Minister no later than 31 December of the fourth year following the base year relating to the payment period in respect of which the application is made, by means of

(a)  if the eligible individual is resident in Québec on 31 December of the base year, the fiscal return the individual is required to file under section 1000 for that year, or would be required to file if the individual had tax payable for that year under this Part; or

(b)  in any other case, the prescribed form containing prescribed information.

If, at the end of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, an eligible individual ordinarily lives with another eligible individual who is the individual’s cohabiting spouse, the application of only one of them may be considered to be valid in respect of that period or that month, as the case may be.

The Minister may, at any time, extend the time for filing the application to which the first paragraph refers.

An application is considered validly made in accordance with this section only if the eligible individual and, if applicable, the individual’s cohabiting spouse at the end of the base year concerned have filed the document required by the first paragraph of section 1029.8.116.16 with the Minister.

2011, c. 1, s. 89; 2015, c. 36, s. 132; 2017, c. 1, s. 327.

2015-12-04

1029.8.116.18. The application referred to in the first paragraph of section 1029.8.116.16 must be filed with the Minister no later than 31 December of the fourth year following the base year relating to the payment period in respect of which the application is made, by means of the fiscal return the eligible individual is required to file under section 1000 for that base year, or would be required to file if the individual had tax payable for that taxation year under this Part.

If, at the end of the base year relating to a particular payment period, or to a particular month preceding 1 July 2016, an eligible individual ordinarily lives with another eligible individual who is the individual’s cohabiting spouse, the application of only one of them may be considered to be valid in respect of that period or that month, as the case may be.

2011, c. 1, s. 89; 2015, c. 36, s. 132.

2011-02-17

1029.8.116.18. The application referred to in the first paragraph of section 1029.8.116.16 must be filed with the Minister no later than 11 months after the end of the particular month in respect of which the application is made, by means of

(a)  if the eligible individual is resident in Québec on the 31 December preceding the 12-month period that includes the particular month and that begins on 1 July of a calendar year, the fiscal return the individual is required to file under section 1000 for the taxation year that ends on that 31 December, or would be required to file if the individual had tax payable for that taxation year under this Part; and

(b)  in any other case, the prescribed form containing prescribed information.

If, at the beginning of a particular month, an eligible individual ordinarily lives with another eligible individual who is the individual’s cohabiting spouse, the application of only one of them may be considered to be valid in respect of the particular month.

The Minister may, at any time, extend the time for filing the application to which the first paragraph refers.

2011, c. 1, s. 89.