I-3 - Taxation Act

Section 1029.8.116.19 Disposition versions

2016-01-01

1029.8.116.19. The document to which the first paragraph of section 1029.8.116.16 refers is

(a)  if the 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 the year, or would be required to file if the individual had tax payable for the year under this Part;

(b)  if the individual is not resident in Québec on 31 December of the base year but is resident in Canada throughout that year, the return of income the individual is required to file under Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) for that year or a statement of income for that year that the individual files by means of the prescribed form containing prescribed information; and

(c)  in any other case, a statement of income for the base year that the individual files by means of the prescribed form containing prescribed information.

If, in respect of a child, an individual receives for a month included in a particular payment period, or for a particular month preceding 1 July 2016, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and, for the base year relating to that payment period or to the particular month, as the case may be, the document that the individual is required to file is any of the documents specified in subparagraphs b and c of the first paragraph, the document is deemed to be filed by the individual if the corresponding document referred to in paragraph b or c of section 1029.8.61.23 has been sent to Retraite Québec.

2011, c. 1, s. 89; 2015, c. 36, s. 133; 2015, c. 20, s. 61.

2015-12-04

1029.8.116.19. The document to which the first paragraph of section 1029.8.116.16 refers is

(a)  if the 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 the year, or would be required to file if the individual had tax payable for the year under this Part;

(b)  if the individual is not resident in Québec on 31 December of the base year but is resident in Canada throughout that year, the return of income the individual is required to file under Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) for that year or a statement of income for that year that the individual files by means of the prescribed form containing prescribed information; and

(c)  in any other case, a statement of income for the base year that the individual files by means of the prescribed form containing prescribed information.

If, in respect of a child, an individual receives for a month included in a particular payment period, or for a particular month preceding 1 July 2016, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and, for the base year relating to that payment period or to the particular month, as the case may be, the document that the individual is required to file is any of the documents specified in subparagraphs b and c of the first paragraph, the document is deemed to be filed by the individual if the corresponding document referred to in paragraph b or c of section 1029.8.61.23 has been sent to the Régie des rentes du Québec.

2011, c. 1, s. 89; 2015, c. 36, s. 133.

2011-02-17

1029.8.116.19. The document to which the first paragraph of section 1029.8.116.16 refers is

(a)  if the 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 the year, or would be required to file if the individual had tax payable for the year under this Part;

(b)  if the individual is not resident in Québec on 31 December of the base year but is resident in Canada throughout that year, the return of income the individual is required to file under Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) for that year or a statement of income for that year that the individual files by means of the prescribed form containing prescribed information; and

(c)  in any other case, a statement of income for the base year that the individual files by means of the prescribed form containing prescribed information.

If, in respect of a child, 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 and, for the base year relating to the particular month, the document that a person who is the individual, or, if applicable, the individual’s cohabiting spouse at the beginning of that month, is required to file is any of the documents specified in subparagraphs b and c of the first paragraph, the document is deemed to be filed by the person if the corresponding document referred to in paragraph b or c of section 1029.8.61.23 has been sent to the Régie des rentes du Québec.

2011, c. 1, s. 89.