I-3 - Taxation Act

Section 1029.8.116.19.1 Disposition versions

2017-02-08

1029.8.116.19.1. The information referred to in the portion of subparagraph b of the second paragraph of section 1029.8.116.16 before subparagraph i is

(a)  where, at the end of the base year, the eligible individual or the individual’s cohabiting spouse owns the individual’s eligible dwelling, the roll number or the identification number shown on the account of property taxes relating to the dwelling for that base year or, in the absence of such an account of property taxes, the dwelling’s identification number shown on the information return that the body having jurisdiction over the territory where the dwelling is situated is required to send to the eligible individual or the individual’s cohabiting spouse under the regulations made under section 1086, and, if applicable, the number of persons who own it; or

(b)  where, at the end of the base year, the eligible individual or the individual’s cohabiting spouse leases or subleases the individual’s eligible dwelling, the number identifying the dwelling as shown on the information return the owner of the immovable in which the dwelling is situated is required, under the regulations made in accordance with section 1086, to send the individual or the spouse and, if applicable, the number of persons who lease or sublease it.

2015, c. 36, s. 134; 2017, c. 1, s. 328.

2015-12-04

1029.8.116.19.1. The information referred to in the portion of subparagraph b of the second paragraph of section 1029.8.116.16 before subparagraph i is

(a)  where, at the end of the base year, the eligible individual or the individual’s cohabiting spouse owns the individual’s eligible dwelling, the roll number or the identification number shown on the account of property taxes relating to that dwelling for that base year and, if applicable, the number of persons who own it; or

(b)  where, at the end of the base year, the eligible individual or the individual’s cohabiting spouse leases or subleases the individual’s eligible dwelling, the number identifying the dwelling as shown on the information return the owner of the immovable in which the dwelling is situated is required, under the regulations made in accordance with section 1086, to send the individual or the spouse and, if applicable, the number of persons who lease or sublease it.

2015, c. 36, s. 134.