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I-3 - Taxation Act

Section 1029.8.116.42
Disposition versions

Full text
1029.8.116.42. An eligible individual who is resident in Québec at the end of 31 December of the taxation year 2021 and who files for that year a fiscal return under section 1000 is deemed to have paid to the Minister, on the eligible individual’s balance-due day for that year, on account of the eligible individual’s tax payable under this Part for that year, an amount equal to the amount determined by the formula

A − B.

In the formula in the first paragraph,
(a)  A is an amount of $500; and
(b)  B is 10% of the amount by which the eligible individual’s income for the year exceeds $100,000.
2022, c. 23, s. 122.
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