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I-3 - Taxation Act
Section 1029.8.79
Disposition versions
1029.8.79. An individual who either is resident in Québec on the last day of a taxation year, or is resident in Canada outside Québec on the last day of a taxation year and carried on a business in Québec at any time in the taxation year, 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 for that year under this Part, an amount equal, for the year,
(a) if the individual is resident in Québec on the last day of the taxation year or, if the individual is resident in Canada outside Québec on the last day of the taxation year, carried on a business in Québec at any time in the year and has an eligible spouse for the year who is resident in Québec on the last day of the year, to the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the individual’s qualified child care expenses for the year;
(b) if the individual is resident in Canada outside Québec on the last day of the taxation year, carried on a business in Québec at any time in the year and either does not have an eligible spouse for the year or the individual’s eligible spouse for the year is, on the last day of the year, neither a person resident in Québec, nor a person resident in Canada outside Québec who carried on a business in Québec at any time in the year, to the product obtained by multiplying the proportion referred to in the second paragraph of section 25 by the amount obtained by applying the percentage referred to in paragraph d of section 750 to the individual’s qualified child care expenses for the year; and
(c) if the individual and the individual’s eligible spouse for the year are resident in Canada outside Québec on the last day of the taxation year and carried on a business in Québec at any time in the year, to the product obtained by multiplying the average of the proportions each of which is referred to in the second paragraph of section 25 and established in respect of the individual or the individual’s eligible spouse for the year, by the amount obtained by applying the percentage referred to in paragraph d of section 750 to the individual’s qualified child care expenses for the year.
For the purposes of this section, if an individual dies or ceases to be resident in Canada in a taxation year, the last day of the individual’s taxation year is the day on which the individual died or the last day the individual was resident in Canada.
1029.8.79. An individual who either is resident in Québec on the last day of a taxation year, or is resident in Canada outside Québec on the last day of a taxation year and carried on a business in Québec at any time in the taxation year, 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 for that year under this Part, an amount equal, for the year,
(a) if the individual is resident in Québec on the last day of the taxation year or, if the individual is resident in Canada outside Québec on the last day of the taxation year, carried on a business in Québec at any time in the year and has an eligible spouse for the year who is resident in Québec on the last day of the year, to the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the individual’s qualified child care expenses for the year;
(b) if the individual is resident in Canada outside Québec on the last day of the taxation year, carried on a business in Québec at any time in the year and either does not have an eligible spouse for the year or the individual’s eligible spouse for the year is, on the last day of the year, neither a person resident in Québec, nor a person resident in Canada outside Québec who carried on a business in Québec at any time in the year, to the product obtained by multiplying the proportion referred to in the second paragraph of section 25 by the amount obtained by applying the percentage referred to in paragraph c of section 750 to the individual’s qualified child care expenses for the year; and
(c) if the individual and the individual’s eligible spouse for the year are resident in Canada outside Québec on the last day of the taxation year and carried on a business in Québec at any time in the year, to the product obtained by multiplying the average of the proportions each of which is referred to in the second paragraph of section 25 and established in respect of the individual or the individual’s eligible spouse for the year, by the amount obtained by applying the percentage referred to in paragraph c of section 750 to the individual’s qualified child care expenses for the year.
For the purposes of this section, if an individual dies or ceases to be resident in Canada in a taxation year, the last day of the individual’s taxation year is the day on which the individual died or the last day the individual was resident in Canada.
1029.8.79. An individual who either is resident in Québec on the last day of a taxation year, or is resident in Canada outside Québec on the last day of a taxation year and carried on a business in Québec at any time in the taxation year, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, as partial payment of the individual’s tax payable for that year under this Part, an amount equal, for the year,
(a) where the individual is resident in Québec on the last day of the taxation year and did not carry on a business in Canada outside Québec at any time in the year, to the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the aggregate of the individual’s qualified child care expenses for the year and, where the individual has an eligible spouse for the year, the eligible spouse’s qualified child care expenses for the year;
(b) where the individual is resident in Québec on the last day of the taxation year and carried on a business in Canada outside Québec at any time in the year, to the product obtained by multiplying the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the aggregate of the individual’s qualified child care expenses for the year and, where the individual has an eligible spouse for the year, the eligible spouse’s qualified child care expenses for the year by the proportion referred to in the second paragraph of section 22; and
(c) where the individual is resident in Canada outside Québec on the last day of the taxation year and carried on a business in Québec at any time in the year, to the product obtained by multiplying the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the aggregate of the individual’s qualified child care expenses for the year and, where the individual has an eligible spouse for the year, the eligible spouse’s qualified child care expenses for the year by the proportion referred to in the second paragraph of section 25.
For the purposes of this section, where an individual dies or ceases to be resident in Canada during a taxation year, the last day of his taxation year is deemed to be the day on which he died or the last day he was resident in Canada, as the case may be.
1029.8.79. An individual who either is resident in Québec on the last day of a taxation year, or is resident in Canada outside Québec on the last day of a taxation year and carried on a business in Québec at any time in the taxation year, is deemed to have paid to the Minister, on the individual’s balance-due day for that taxation year, as partial payment of the individual’s tax payable for that year under this Part and Part I.2, an amount equal, for the year,
(a) where the individual is resident in Québec on the last day of the taxation year and did not carry on a business in Canada outside Québec at any time in the year, to the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the aggregate of the individual’s qualified child care expenses for the year and, where the individual has an eligible spouse for the year, the eligible spouse’s qualified child care expenses for the year;
(b) where the individual is resident in Québec on the last day of the taxation year and carried on a business in Canada outside Québec at any time in the year, to the product obtained by multiplying the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the aggregate of the individual’s qualified child care expenses for the year and, where the individual has an eligible spouse for the year, the eligible spouse’s qualified child care expenses for the year by the proportion referred to in the second paragraph of section 22; and
(c) where the individual is resident in Canada outside Québec on the last day of the taxation year and carried on a business in Québec at any time in the year, to the product obtained by multiplying the amount obtained by applying the appropriate percentage determined under section 1029.8.80 in respect of the individual for the year to the aggregate of the individual’s qualified child care expenses for the year and, where the individual has an eligible spouse for the year, the eligible spouse’s qualified child care expenses for the year by the proportion referred to in the second paragraph of section 25.
For the purposes of this section, where an individual dies or ceases to be resident in Canada during a taxation year, the last day of his taxation year is deemed to be the day on which he died or the last day he was resident in Canada, as the case may be.
