I-3 - Taxation Act

Section 752.0.11.3 Disposition versions

2006-03-01

752.0.11.3. For the purposes of subparagraph b of the second paragraph of section 752.0.11, the following rules apply:

(a)  any amount included in computing the income of an individual or of the individual’s spouse for a taxation year from an office or employment in respect of a medical expense described in section 752.0.11.1 and paid or provided by an employer at a particular time for the benefit of the individual, the individual’s spouse or a person referred to in section 752.0.12 who is a dependant of the individual is deemed to be a medical expense paid at that time by the individual or the individual’s spouse, as the case may be;

(b)  an amount to be paid for the year by an individual under subdivision 2 of Division I.1 of Chapter IV of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) is deemed to be paid on 31 December of the year for which that amount is required to be paid.

1990, c. 59, s. 289; 1997, c. 14, s. 115; 2001, c. 51, s. 57.