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 1029.8.116.2
Disposition versions

Full text
1029.8.116.2. To qualify as an eligible individual for a taxation year, an individual must be
(a)  a Canadian citizen;
(b)  an Indian registered as an Indian under the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
(c)  a permanent resident within the meaning of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27); or
(d)  a person to whom asylum has been granted in Canada by the competent Canadian authority in accordance with the Immigration and Refugee Protection Act.
2005, c. 1, s. 267.
© Gouvernement du Québec