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 1029.8.50.3
Disposition versions

Full text
1029.8.50.3. If section 766.3.2 applies to an individual for a taxation year and the amount determined for that year by the formula in the first paragraph of section 766.3.2 is, without reference to section 7.5, less than zero, the negative amount so computed must be expressed as a positive amount that the individual is deemed to have paid, on the individual’s balance-due day for that year, on account of the individual’s tax payable for that year under this Part.
2005, c. 38, s. 277; 2015, c. 21, s. 477.
1029.8.50.3. If section 766.17 applies to an individual for a taxation year and the amount determined for that year by the formula in the first paragraph of section 766.17 is, without reference to section 7.5, less than zero, the negative amount so computed must be expressed as a positive amount that the individual is deemed to have paid, on the individual’s balance-due day for that year, on account of the individual’s tax payable for that year under this Part.
2005, c. 38, s. 277.
© Gouvernement du Québec