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 1029.8.61.2.1
Disposition versions

Full text
1029.8.61.2.1. The portion of an amount paid for a particular month in a taxation year as rent for a dwelling unit of an eligible individual situated in a private seniors’ residence that is an eligible expense made by the eligible individual in the year is equal to
(a)  if, for the particular month, the eligible individual lives alone in the dwelling unit or only with a person to whom the eligible individual provides lodging, co-leases the dwelling unit with at least one person who is not the eligible individual’s spouse, or lives in the dwelling unit with the eligible individual’s spouse who, at the end of the particular month, is 69 years of age or under, the amount determined under section 1029.8.61.2.2; or
(b)  if, for the particular month, the eligible individual shares the dwelling unit only with the eligible individual’s spouse who, at the end of the particular month, is 70 years of age or over, the amount determined under section 1029.8.61.2.4.
2009, c. 15, s. 317; 2013, c. 10, s. 127.
1029.8.61.2.1. The portion of an amount paid for a particular month in a taxation year as rent for a dwelling unit of an eligible individual situated in a residence for the elderly that is an eligible expense made by the eligible individual in the year is equal to
(a)  if, for the particular month, the eligible individual lives alone in the dwelling unit or only with a person to whom the eligible individual provides lodging, or the eligible individual co-leases the dwelling unit with at least one person who is not the eligible individual’s spouse, the amount determined under section 1029.8.61.2.2;
(b)  if, for the particular month, the eligible individual shares the dwelling unit only with the eligible individual’s spouse who, at the end of the particular month, is 69 years of age or under, the amount determined under section 1029.8.61.2.3; or
(c)  if, for the particular month, the eligible individual shares the dwelling unit only with the eligible individual’s spouse who, at the end of the particular month, is 70 years of age or over, the amount determined under section 1029.8.61.2.4.
2009, c. 15, s. 317.
© Gouvernement du Québec