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I-3 - Taxation Act

Section 1029.8.116.38
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1029.8.116.38. An individual who is resident in Québec at the end of 31 December of a taxation year (in this section and section 1029.8.116.39 referred to as the “particular year”) is deemed to have paid to the Minister on the individual’s balance-due day for the particular year, on account of the individual’s tax payable for the particular year, provided that the individual and, if applicable, the individual’s eligible spouse for the particular year file a fiscal return under section 1000 for the particular year, the amount determined by the formula

(A - B) + (C - D).

For the purposes of the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year of the individual’s death.
In the formula in the first paragraph,
(a)  A is the aggregate of the amount that the individual would be deemed to have paid to the Minister for the particular year under section 1029.8.116.5 or 1029.8.116.5.0.1 and, if applicable, the amount that the individual’s eligible spouse for the particular year would be deemed to have paid to the Minister for the particular year under either of those sections if the individual’s total income for the particular year or, as the case may be, that of the individual’s eligible spouse for the particular year were the individual’s modified total income for the particular year;
(b)  B is the aggregate of the amount that the individual is deemed to have paid to the Minister for the particular year under section 1029.8.116.5 or 1029.8.116.5.0.1 and, if applicable, the amount that the individual’s eligible spouse for the particular year is deemed to have paid to the Minister for the particular year under either of those sections;
(c)  C is the aggregate of the amount that the individual would be deemed to have paid to the Minister for the particular year under section 1029.8.79 and, if applicable, the amount that the individual’s eligible spouse for the particular year would be deemed to have paid to the Minister for the particular year under that section if the individual’s family income for the particular year or, as the case may be, that of the individual’s eligible spouse for the particular year were the individual’s modified family income for the particular year; and
(d)  D is the aggregate of the amount that the individual is deemed to have paid to the Minister for the particular year under section 1029.8.79 and, if applicable, the amount that the individual’s eligible spouse for the particular year is deemed to have paid to the Minister for the particular year under that section.
For the purposes of subparagraph a of the third paragraph and section 1029.8.116.39, “modified total income” of an individual for a particular year means an amount equal to the amount by which the individual’s total income for the particular year exceeds 75% of the lesser of
(a)  the amount equal to the amount by which the individual’s total income for the particular year exceeds the aggregate of the individual’s income for the taxation year that precedes the particular year (in this section and section 1029.8.116.39 referred to as the “preceding year”) and, if applicable, the income for the preceding year of the individual’s eligible spouse for the particular year; and
(b)  the amount equal to the total of
i.  the lesser of $4,000 and the amount by which the individual’s eligible work income for the particular year exceeds the individual’s eligible work income for the preceding year, and
ii.  the lesser of $4,000 and the amount by which the eligible work income for the particular year of the individual’s eligible spouse for the particular year exceeds the eligible work income for the preceding year of the individual’s eligible spouse for the particular year.
For the purposes of subparagraph c of the third paragraph, “modified family income” of an individual for a particular year means an amount equal to the amount by which the individual’s family income for the particular year exceeds 75% of the lesser of
(a)  the amount equal to the amount by which the individual’s family income for the particular year exceeds the aggregate of the individual’s income for the preceding year and, if applicable, the income for the preceding year of the individual’s eligible spouse for the particular year; and
(b)  the amount determined in accordance with subparagraph b of the fourth paragraph.
2015, c. 36, s. 146; 2017, c. 1, s. 334; 2019, c. 14, s. 411.
1029.8.116.38. An individual who is resident in Québec at the end of 31 December of a taxation year (in this section and section 1029.8.116.39 referred to as the “particular year”) is deemed to have paid to the Minister on the individual’s balance-due day for the particular year, on account of the individual’s tax payable for the particular year, provided that the individual makes an application to that effect in the fiscal return the individual is required to file for the particular year, or would be required to so file if tax were payable for the particular year by the individual, the amount determined by the formula

(A - B) + (C - D).

For the purposes of the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year of the individual’s death.
In the formula in the first paragraph,
(a)  A is the aggregate of the amount that the individual would be deemed to have paid to the Minister for the particular year under section 1029.8.116.5 or 1029.8.116.5.0.1 and, if applicable, the amount that the individual’s eligible spouse for the particular year would be deemed to have paid to the Minister for the particular year under either of those sections if the individual’s total income for the particular year or, as the case may be, that of the individual’s eligible spouse for the particular year were the individual’s modified total income for the particular year;
(b)  B is the aggregate of the amount that the individual is deemed to have paid to the Minister for the particular year under section 1029.8.116.5 or 1029.8.116.5.0.1 and, if applicable, the amount that the individual’s eligible spouse for the particular year is deemed to have paid to the Minister for the particular year under either of those sections;
(c)  C is the aggregate of the amount that the individual would be deemed to have paid to the Minister for the particular year under section 1029.8.79 and, if applicable, the amount that the individual’s eligible spouse for the particular year would be deemed to have paid to the Minister for the particular year under that section if the individual’s family income for the particular year or, as the case may be, that of the individual’s eligible spouse for the particular year were the individual’s modified family income for the particular year; and
(d)  D is the aggregate of the amount that the individual is deemed to have paid to the Minister for the particular year under section 1029.8.79 and, if applicable, the amount that the individual’s eligible spouse for the particular year is deemed to have paid to the Minister for the particular year under that section.
For the purposes of subparagraph a of the third paragraph and section 1029.8.116.39, “modified total income” of an individual for a particular year means an amount equal to the amount by which the individual’s total income for the particular year exceeds 75% of the lesser of
(a)  the amount equal to the amount by which the individual’s total income for the particular year exceeds the aggregate of the individual’s income for the taxation year that precedes the particular year (in this section and section 1029.8.116.39 referred to as the “preceding year”) and, if applicable, the income for the preceding year of the individual’s eligible spouse for the particular year; and
(b)  the amount equal to the total of
i.  the lesser of $3,000 and the amount by which the individual’s eligible work income for the particular year exceeds the individual’s eligible work income for the preceding year, and
ii.  the lesser of $3,000 and the amount by which the eligible work income for the particular year of the individual’s eligible spouse for the particular year exceeds the eligible work income for the preceding year of the individual’s eligible spouse for the particular year.
For the purposes of subparagraph c of the third paragraph, “modified family income” of an individual for a particular year means an amount equal to the amount by which the individual’s family income for the particular year exceeds 75% of the lesser of
(a)  the amount equal to the amount by which the individual’s family income for the particular year exceeds the aggregate of the individual’s income for the preceding year and, if applicable, the income for the preceding year of the individual’s eligible spouse for the particular year; and
(b)  the amount determined in accordance with subparagraph b of the fourth paragraph.
2015, c. 36, s. 146; 2017, c. 1, s. 334.
1029.8.116.38. An individual who is resident in Québec at the end of 31 December of a taxation year (in this section and section 1029.8.116.39 referred to as the “particular year”) is deemed to have paid to the Minister on the individual’s balance-due day for the particular year, on account of the individual’s tax payable for the particular year, provided that the individual makes an application to that effect in the fiscal return the individual is required to file for the particular year, or would be required to so file if tax were payable for the particular year by the individual, the amount determined by the formula

(A - B) + (C - D).

For the purposes of the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year of the individual’s death.
In the formula in the first paragraph,
(a)  A is the aggregate of the amount that the individual would be deemed to have paid to the Minister for the particular year under section 1029.8.116.5 or 1029.8.116.5.0.1 and, if applicable, the amount that the individual’s eligible spouse for the particular year would be deemed to have paid to the Minister for the particular year under either of those sections if the individual’s total income for the particular year or, as the case may be, that of the individual’s eligible spouse for the particular year were the individual’s modified total income for the particular year;
(b)  B is the aggregate of the amount that the individual is deemed to have paid to the Minister for the particular year under section 1029.8.116.5 or 1029.8.116.5.0.1 and, if applicable, the amount that the individual’s eligible spouse for the particular year is deemed to have paid to the Minister for the particular year under either of those sections;
(c)  C is the aggregate of the amount that the individual would be deemed to have paid to the Minister for the particular year under section 1029.8.79 and, if applicable, the amount that the individual’s eligible spouse for the particular year would be deemed to have paid to the Minister for the particular year under that section if the individual’s family income for the particular year or, as the case may be, that of the individual’s eligible spouse for the particular year were the individual’s modified family income for the particular year; and
(d)  D is the aggregate of the amount that the individual is deemed to have paid to the Minister for the particular year under section 1029.8.79 and, if applicable, the amount that the individual’s eligible spouse for the particular year is deemed to have paid to the Minister for the particular year under that section.
For the purposes of subparagraph a of the third paragraph and section 1029.8.116.39, “modified total income” of an individual for a particular year means an amount equal to the amount by which the individual’s total income for the particular year exceeds 75% of the lesser of
(a)  the amount equal to the amount by which the individual’s total income for the particular year exceeds the aggregate of the individual’s income for the taxation year that precedes the particular year (in this section and section 1029.8.116.39 referred to as the “preceding year”) and, if applicable, the income for the preceding year of the individual’s eligible spouse for the particular year; and
(b)  the amount equal to the total of
i.  the lesser of $2,500 and the amount by which the individual’s eligible work income for the particular year exceeds the individual’s eligible work income for the preceding year, and
ii.  the lesser of $2,500 and the amount by which the eligible work income for the particular year of the individual’s eligible spouse for the particular year exceeds the eligible work income for the preceding year of the individual’s eligible spouse for the particular year.
For the purposes of subparagraph c of the third paragraph, “modified family income” of an individual for a particular year means an amount equal to the amount by which the individual’s family income for the particular year exceeds 75% of the lesser of
(a)  the amount equal to the amount by which the individual’s family income for the particular year exceeds the aggregate of the individual’s income for the preceding year and, if applicable, the income for the preceding year of the individual’s eligible spouse for the particular year; and
(b)  the amount determined in accordance with subparagraph b of the fourth paragraph.
2015, c. 36, s. 146.
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