I-3 - Taxation Act

Section 1029.8.61.93 Disposition versions

2021-06-02

1029.8.61.93. (Repealed).

2011, c. 34, s. 100; 2013, c. 10, s. 139; 2017, c. 1, s. 303; 2019, c. 14, s. 385; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.93. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, an amount equal to $1,032 in respect of a person who, throughout the minimum cohabitation period of that person for the year, is an eligible relative of the individual and who, throughout that period, ordinarily lives with the individual in a self-contained domestic establishment (other than a self-contained domestic establishment situated in a private seniors’ residence, 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), or in a public network facility within the meaning of section 1029.8.61.1) of which the individual or the eligible relative, alone or jointly with another person, is the owner, lessee or sublessee throughout that period.

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.

2011, c. 34, s. 100; 2013, c. 10, s. 139; 2017, c. 1, s. 303; 2019, c. 14, s. 385.

2017-02-08

1029.8.61.93. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, the amount determined in accordance with the third paragraph in respect of a person who, throughout the minimum cohabitation period of that person for the year, is an eligible relative of the individual and who, throughout that period, ordinarily lives with the individual in a self-contained domestic establishment (other than a self-contained domestic establishment situated in a private seniors’ residence, 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), or in a public network facility within the meaning of section 1029.8.61.1) of which the individual or the eligible relative, alone or jointly with another person, is the owner, lessee or sublessee throughout that period.

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.

The amount to which the first paragraph refers is

(a)  $591, for the taxation year 2011;

(b)  $700, for the taxation year 2012;

(c)  $775, for the taxation year 2013;

(d)  $850, for the taxation year 2014;

(e)  $925, for the taxation year 2015; and

(f)  $1,000, for any taxation year subsequent to the taxation year 2015.

2011, c. 34, s. 100; 2013, c. 10, s. 139; 2017, c. 1, s. 303.

2013-06-05

1029.8.61.93. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, the amount determined under the third paragraph in respect of a person who, throughout the minimum cohabitation period of that person for the year, is an eligible relative of the individual and who, throughout that period, ordinarily lives with the individual in a self-contained domestic establishment (other than a self-contained domestic establishment situated in a private seniors’ residence) of which the individual or the eligible relative, alone or jointly with another person, is the owner, lessee or sublessee throughout that period.

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.

The amount to which the first paragraph refers is

(a)  $591, for the taxation year 2011;

(b)  $700, for the taxation year 2012;

(c)  $775, for the taxation year 2013;

(d)  $850, for the taxation year 2014;

(e)  $925, for the taxation year 2015; and

(f)  $1,000, for any taxation year subsequent to the taxation year 2015.

2011, c. 34, s. 100; 2013, c. 10, s. 139.

2011-12-09

1029.8.61.93. An individual who is resident in Québec at the end of 31 December of a taxation year and who, during the year, is not dependent upon another individual, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, on account of the individual’s tax payable under this Part for that taxation year, an amount equal to $591 in respect of a person who, throughout the minimum cohabitation period of that person for the year, is an eligible relative of the individual and who, throughout that period, ordinarily lives with the individual in a self-contained domestic establishment (other than a self-contained domestic establishment situated in a residence for the elderly) of which the individual or the eligible relative, alone or jointly with another person, is the owner, lessee or sublessee throughout that period.

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.

2011, c. 34, s. 100.