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I-3 - Taxation Act

Section 1029.8.61.68
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Full text
1029.8.61.68. (Repealed).
2005, c. 38, s. 285; 2007, c. 12, s. 204; 2010, c. 31, s. 175; 2011, c. 34, s. 98; 2021, c. 14, s. 153.
1029.8.61.68. (Repealed).
2005, c. 38, s. 285; 2007, c. 12, s. 204; 2010, c. 31, s. 175; 2011, c. 34, s. 98.
1029.8.61.68. No individual may be deemed to have paid to the Minister an amount under section 1029.8.61.64 for a taxation year in respect of a person who is an eligible relative of the individual if the individual, or the person who is the individual’s spouse during the minimum housing period of the person for the year in relation to the individual, is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).
2005, c. 38, s. 285; 2007, c. 12, s. 204; 2010, c. 31, s. 175.
1029.8.61.68. No individual may be deemed to have paid to the Minister an amount under section 1029.8.61.64 for a taxation year in respect of a person who is an eligible relative of the individual if the individual, or the person who is the individual’s spouse during the minimum housing period of the person for the year in relation to the individual, is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
2005, c. 38, s. 285; 2007, c. 12, s. 204.
1029.8.61.68. No individual may be deemed to have paid to the Minister an amount under section 1029.8.61.64 for a taxation year in respect of a person who is an eligible relative of the individual if the individual, or the person who is the individual’s spouse during the minimum housing period of the person for the year in relation to the individual, is exempt from tax for the year under section 982 or 983 or any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
2005, c. 38, s. 285.
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