I-3 - Taxation Act

Section 1029.8.61.8 Disposition versions

2021-12-10

1029.8.61.8. In this division,

“base year” in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

“eligible dependent child” at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not the subject of an order for placement in an alternative living environment until the person reaches majority according to the conclusions of a judgement rendered under the Youth Protection Act (chapter P-34.1);

“eligible individual”, in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year 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), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

“family income” of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the beginning of the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 174; 2007, c. 12, s. 200; 2010, c. 31, s. 175; 2015, c. 20, s. 61; 2017, c. 29, s. 184; 2021, c. 36, s. 131.

2017-12-07

1029.8.61.8. In this division,

“base year” in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

“eligible dependent child” at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not lodged or sheltered under the law, unless the conditions relating to the contribution payable under the Regulation respecting the application of the Act respecting health services and social services for Cree Native persons (chapter S-5, r. 1) are complied with;

“eligible individual”, in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year 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), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

“family income” of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the beginning of the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 174; 2007, c. 12, s. 200; 2010, c. 31, s. 175; 2015, c. 20, s. 61; 2017, c. 29, s. 184.

2016-01-01

1029.8.61.8. In this division,

“base year” in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

“eligible dependent child” at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not lodged or sheltered under the law, unless the conditions relating to the contribution payable under the Regulation respecting the application of the Act respecting health services and social services for Cree Native persons (chapter S-5, r. 1) are complied with;

“eligible individual”, in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year 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), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

“family income” of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the beginning of the particular month;

“Retraite Québec” means Retraite Québec.

2005, c. 1, s. 257; 2006, c. 13, s. 174; 2007, c. 12, s. 200; 2010, c. 31, s. 175; 2015, c. 20, s. 61.

2011-06-01

1029.8.61.8. In this division,

“base year” in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“Board” means the Régie des rentes du Québec;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

“eligible dependent child” at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not lodged or sheltered under the law, unless the conditions relating to the contribution payable under the Regulation respecting the application of the Act respecting health services and social services for Cree Native persons (chapter S-5, r. 1) are complied with;

“eligible individual”, in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year 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), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

“family income” of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the beginning of the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 174; 2007, c. 12, s. 200; 2010, c. 31, s. 175.

2011-04-01

1029.8.61.8. In this division,

“base year” in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“Board” means the Régie des rentes du Québec;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

“eligible dependent child” at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not lodged or sheltered under the law, unless the conditions relating to the contribution payable under the Regulation respecting the application of the Act respecting health services and social services (R.R.Q., 1981, chapter S-5, r.1) are complied with;

“eligible individual”, in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year 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), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

“family income” of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the beginning of the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 174; 2007, c. 12, s. 200; 2010, c. 31, s. 175.

2007-11-07

1029.8.61.8. In this division,

“base year” in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“Board” means the Régie des rentes du Québec;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

“eligible dependent child” at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not lodged or sheltered under the law, unless the conditions relating to the contribution payable under the Regulation respecting the application of the Act respecting health services and social services (R.R.Q., 1981, chapter S-5, r.1) are complied with;

“eligible individual”, in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year 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), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

“family income” of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the beginning of the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 174; 2007, c. 12, s. 200.

2007-01-01

1029.8.61.8. In this division,

“base year” in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

“Board” means the Régie des rentes du Québec;

“cohabiting spouse” of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

“eligible dependent child” at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not lodged or sheltered under the law, unless the conditions relating to the contribution payable under the Regulation respecting the application of the Act respecting health services and social services (R.R.Q., 1981, chapter S-5, r.1) are complied with;

“eligible individual”, in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year under any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time 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; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

“family income” of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the beginning of the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 174.

2006-03-01

1029.8.61.8. In this division,

"base year" in relation to a particular month means

(a)  where the particular month is any of the first six months of a calendar year, the taxation year that ended on 31 December of the second preceding calendar year; or

(b)  where the particular month is any of the last six months of a calendar year, the taxation year that ended on 31 December of the preceding calendar year;

"Board" means the Régie des rentes du Québec;

"cohabiting spouse" of an individual at any time means the person who at that time is the individual’s spouse and who is not at that time living separate and apart from the individual;

"eligible dependent child" at any time means a person who at that time is under 18 years of age and

(a)  is not a person in respect of whom an individual has deducted an amount under section 776.41.5 in computing the individual’s tax otherwise payable under this Part for the base year in relation to the particular month that includes that time; and

(b)  is not lodged or sheltered under the law, unless the conditions relating to the contribution payable under the Regulation respecting the application of the Act respecting health services and social services (R.R.Q., 1981, chapter S-5, r.1) are complied with;

"eligible individual", in respect of an eligible dependent child, at any time means an individual who at that time

(a)  resides with the eligible dependent child;

(b)  is the father or mother of the eligible dependent child who primarily fulfils, or is deemed to primarily fulfil, the responsibility for the care and upbringing of the eligible dependent child;

(c)  is resident in Québec or, where the individual is the cohabiting spouse of a person who is deemed to be resident in Québec throughout the taxation year that includes that time, other than a person who is exempt from tax for the year under any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31), was resident in Québec in any preceding taxation year;

(d)  is not exempt from tax for the taxation year that includes that time 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; and

(e)  is, or whose cohabiting spouse is,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27),

iii.  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  is a protected person within the meaning of the Immigration and Refugee Protection Act;

"family income" of an individual for a base year in relation to a particular month means the aggregate of the income of the individual for the base year and the income, for the base year, of the individual’s cohabiting spouse at the end of the base year.

2005, c. 1, s. 257.