I-3 - Taxation Act

Section 1029.8.61.2.5 Disposition versions

2022-01-01

1029.8.61.2.5. The portion of an amount paid for a particular month in a taxation year as rent for an eligible individual’s dwelling unit, other than a dwelling unit situated in a private seniors’ residence or in a facility maintained by a private institution not under agreement that operates a residential and long-term care centre governed by the Act respecting health services and social services (chapter S-4.2), that is an eligible expense made by the eligible individual in the year is equal to the amount obtained by multiplying by 5% the greater of

(a)  $600; and

(b)  the lesser of the eligible rent for the dwelling unit for that month and $1,200.

If an eligible individual is co-leasing a dwelling unit with at least one person who is not the eligible individual’s spouse, the amounts of $600 and $1,200 mentioned in the first paragraph are to be replaced, respectively, by the quotients obtained by dividing $600 and $1,200 by the number of co-lessees of the dwelling unit.

2009, c. 15, s. 317; 2013, c. 10, s. 131; 2021, c. 36, s. 126.

2013-06-05

1029.8.61.2.5. The portion of an amount paid for a particular month in a taxation year as rent for an eligible individual’s dwelling unit, other than a dwelling unit situated in a private seniors’ residence, that is an eligible expense made by the eligible individual in the year is equal to the amount obtained by multiplying the lesser of the eligible rent for the dwelling unit for that month and $600 by 5%.

If an eligible individual is co-leasing a dwelling unit with at least one person who is not the eligible individual’s spouse, the amount of $600 mentioned in the first paragraph is to be replaced by the quotient obtained by dividing that amount by the number of co-lessees of the dwelling unit.

2009, c. 15, s. 317; 2013, c. 10, s. 131.

2009-06-04

1029.8.61.2.5. The portion of an amount paid for a particular month in a taxation year as rent for an eligible individual’s dwelling unit, other than a dwelling unit situated in a residence for the elderly, that is an eligible expense made by the eligible individual in the year is equal to the amount obtained by multiplying the lesser of the eligible rent for the dwelling unit for that month and $600 by 5%.

If an eligible individual is co-leasing a dwelling unit, the amount of $600 mentioned in the first paragraph is to be replaced by the quotient obtained by dividing that amount by the number of co-lessees of the dwelling unit.

2009, c. 15, s. 317.