I-3 - Taxation Act

Section 1029.9.1 Disposition versions

2021-06-04

1029.9.1. A taxpayer who is resident in Québec at the end of 31 December of a particular taxation year that is the taxation year 2019, 2020 or 2021, who is a taxpayer described in the second paragraph for the particular year and who encloses the prescribed form containing prescribed information with the fiscal return the taxpayer is required to file for the particular year under section 1000 or would be required to so file if the taxpayer had tax payable for the particular year under this Part, is deemed to have paid to the Minister, on the taxpayer’s balance-due day for the particular year, on account of the taxpayer’s tax payable for that year under this Part, an amount equal to

(a)  where the particular year is the taxation year 2019, the lesser of $584 and the amount determined in respect of the taxpayer for the particular year under section 1029.9.3;

(b)  where the particular year is the taxation year 2020, the lesser of $594 and the amount determined in respect of the taxpayer for the particular year under section 1029.9.3; or

(c)  where the particular year is the taxation year 2021, the lesser of $301 and the amount that would be determined in respect of the taxpayer for the particular year under section 1029.9.3 if that section were read as if “2%” in the portion before paragraph a were replaced by “1%” and as if no reference were made to its paragraph c.

The taxpayer to whom the first paragraph refers for a particular taxation year is

(a)  where the particular year is the taxation year 2019,

i.  a taxpayer who, at any time in the particular year, is the holder of a taxi driver’s permit and is not the holder of a taxi owner’s permit on 31 December 2019, or

ii.  a taxpayer who, at any time in the particular year, is the holder of a taxi driver’s permit, is the holder of one or more taxi owner’s permits on 31 December 2019 and has not assumed all or almost all of the fuel cost of bringing into service any motor vehicle attached to at least one of the taxi owner’s permits of which the taxpayer is the holder;

(b)  where the particular year is the taxation year 2020, a taxpayer who would be described in subparagraph i or ii of subparagraph a if those subparagraphs were read as if “31 December 2019” were replaced by “9 October 2020”; or

(c)  where the particular year is the taxation year 2021, a taxpayer who was, on 9 October 2020, the holder of a taxi driver’s permit in force, who has benefited from the presumption provided for in section 292 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2) and who is, at any time in the particular year, a driver authorized by the Société de l’assurance automobile du Québec under Division I of Chapter II of that Act.

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

2003, c. 9, s. 366; 2019, c. 14, s. 417; 2021, c. 18, s. 143.

2019-06-19

1029.9.1. A taxpayer who is resident in Québec at the end of 31 December of a taxation year, who is a taxpayer referred to in the second paragraph and who files the prescribed form containing the prescribed information along with the fiscal return the taxpayer is required to file for the year under section 1000, or would be so required to file if the taxpayer had tax payable for the year under this Part, is deemed to have paid to the Minister, on the taxpayer’s balance-due day for the year, on account of the taxpayer’s tax payable for that year under this Part, an amount equal to the lesser of the amount established in respect of the taxpayer for that year under section 1029.9.3 and $584.

The taxpayer to whom the first paragraph refers is

(a)  a taxpayer who, at any time in a taxation year, is the holder of a taxi driver’s permit and is not the holder of a taxi owner’s permit on 31 December of that year; or

(b)  a taxpayer who, at any time in a taxation year, is the holder of a taxi driver’s permit and the holder of one or more taxi owner’s permits on 31 December of that taxation year, and has not assumed all or almost all of the fuel cost of bringing into service any motor vehicle attached to at least one of the taxi owner’s permits of which the taxpayer is the holder.

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

2003, c. 9, s. 366; 2019, c. 14, s. 417.

2006-03-01

1029.9.1. A taxpayer who is resident in Québec at the end of 31 December of a taxation year, who is a taxpayer referred to in the second paragraph and who files the prescribed form containing the prescribed information along with the fiscal return the taxpayer is required to file for the year under section 1000, or would be so required to file if the taxpayer had tax payable for the year under this Part, is deemed to have paid to the Minister, on the taxpayer’s balance-due day for the year, on account of the taxpayer’s tax payable for that year under this Part, an amount equal to the lesser of the amount established in respect of the taxpayer for that year under section 1029.9.3 and $500.

The taxpayer to whom the first paragraph refers is

(a)  a taxpayer who, at any time in a taxation year, is the holder of a taxi driver’s permit and is not the holder of a taxi owner’s permit on 31 December of that year; or

(b)  a taxpayer who, at any time in a taxation year, is the holder of a taxi driver’s permit and the holder of one or more taxi owner’s permits on 31 December of that taxation year, and has not assumed all or almost all of the fuel cost of bringing into service any motor vehicle attached to at least one of the taxi owner’s permits of which the taxpayer is the holder.

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

2003, c. 9, s. 366.