I-3 - Taxation Act

Section 1029.8.66.11 Disposition versions

2023-09-26

1029.8.66.11. (Repealed).

2015, c. 21, s. 483; 2023, c. 19, s. 112.

2015-10-21

1029.8.66.11. In this division,

“artistic, cultural or recreational activity” means any structured activity, other than physical activity, that

(a)  is designed to enhance a person’s ability to develop creative skills, to acquire and apply knowledge or to improve dexterity or coordination in an artistic or cultural discipline, such as

i.  literary arts,

ii.  visual arts,

iii.  handicrafts,

iv.  song, music or theatre, and

v.  languages;

(b)  provides a substantial focus on wilderness and the natural environment;

(c)  provides a substantial focus on information and communications technologies;

(d)  provides a support for skills development; or

(e)  assists with the development and use of intellectual skills;

“eligible expense” of an eligible individual for a taxation year means, subject to section 1029.8.66.13, an amount paid in the year to a person or partnership, other than a person or partnership that is, when the payment is made, described in section 1029.8.66.12 in relation to the eligible individual, to the extent that the amount is attributable to the cost of registration or membership of the eligible individual in a recognized program of activities offered by the person or partnership;

“eligible individual” for a taxation year means an individual, other than an excluded individual for the year, who, at the end of 31 December of the year, is 70 years of age or over and is resident in Québec or who, if the individual died in the year, had reached that age and was resident in Québec immediately before the death;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“excluded individual” for a taxation year means

(a)  an individual whose income for the year exceeds $40,000; or

(b)  an individual who is exempt from tax for the year 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 (chapter A-6.002) or that individual’s eligible spouse for the year;

“physical activity” means any structured activity, other than an activity where a person rides on or in a motor vehicle as an essential component of the activity, that contributes to the maintenance or development of cardiorespiratory endurance, muscular strength, muscular endurance, flexibility or balance;

“private seniors’ residence” has the meaning that would be assigned by the first paragraph of section 1029.8.61.1 if the definition were read without reference to “for a particular month” and “, at the beginning of the particular month,”;

“recognized program of activities” means

(a)  a weekly program of a duration of eight or more consecutive weeks in which all or substantially all the activities include a significant amount of physical activity or artistic, cultural or recreational activity;

(b)  a program of a duration of five or more consecutive days of which more than 50% of the daily activities include a significant amount of physical activity or artistic, cultural or recreational activity;

(c)  a program of a duration of eight or more consecutive weeks offered to seniors by a club, association or similar organization (in this definition referred to as an “entity”) in circumstances where a participant in the program may select amongst a variety of activities if

i.  more than 50% of the activities offered to seniors by the entity are activities that include a significant amount of physical activity or artistic, cultural or recreational activity, or

ii.  more than 50% of the time scheduled for activities offered to seniors in the program is scheduled for activities that include a significant amount of physical activity or artistic, cultural or recreational activity;

(d)  a membership in an entity of a duration of eight or more consecutive weeks if more than 50% of the activities offered to seniors by the entity include a significant amount of physical activity or artistic, cultural or recreational activity;

(e)  a portion of a program (other than a program described in paragraph c) of a duration of eight or more consecutive weeks, offered to seniors by an entity in circumstances where a participant may select amongst a variety of activities

i.  that is the percentage of the activities offered to seniors by the entity that are activities that include a significant amount of physical activity or artistic, cultural or recreational activity, or

ii.  that is the percentage of the time scheduled for activities in the program that is scheduled for activities that include a significant amount of physical activity or artistic, cultural or recreational activity; or

(f)  a portion of a membership in an entity (other than a membership described in paragraph d) of a duration of eight or more consecutive weeks that is the percentage of the activities offered to seniors by the entity that are activities that include a significant amount of physical activity or artistic, cultural or recreational activity.

For the purposes of the definition of “eligible expense” in the first paragraph, the cost of registration or membership in a program offered by a person or a partnership includes the cost to the person or partnership with respect to the program’s administration, courses, rental of required facilities, and uniforms and equipment that the participants in the program may not acquire for a price that is lower than their fair market value at the time, if any, they are so acquired, but does not include the cost of accommodation, travel, food or beverages.

For the purposes of the definition of “excluded individual” in the first paragraph, where an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2015, c. 21, s. 483.