I-3 - Taxation Act

Section 1029.8.61.80 Disposition versions

2021-06-02

1029.8.61.80. (Repealed).

2009, c. 15, s. 326; 2021, c. 14, s. 153.

2009-06-04

1029.8.61.80. An individual who is resident in Québec at the end of 31 December of a taxation year is deemed to have paid to the Minister, on the individual’s balance-due day for that year, on account of the individual’s tax payable under this Part for the year, an amount equal to the amount by which 30% of the lesser of the following amounts exceeds 3% of the individual’s family income for the year:

(a)  the aggregate of all amounts each of which is an amount paid by the individual in respect of expenses incurred in the year for specialized respite services provided to a person who, when those expenses are incurred, is an eligible relative of the individual and ordinarily lives with the individual; and

(b)  $5,200.

No individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of a particular amount paid in respect of expenses incurred in the year for specialized respite services, unless proof of payment of the particular amount is provided by filing with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to so file if tax were payable by the individual for the year under this Part, one or more receipts issued by the payee and containing, if the payee is an individual, the individual’s Social Insurance Number.

For the purposes of this section, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year of the individual’s death.

2009, c. 15, s. 326.