1. In this Act and the regulations, unless the context indicates otherwise,(a) (paragraph repealed);
(a.1) “eligible spouse” of a person for a year means the person who is the person’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);
(b) “property tax” for a year means the aggregate of the annual taxes levied by a municipality and a school board for their fiscal period beginning in the year, with respect to an immoveable used as a dwelling, including a lessee’s tax;
(c) “dwelling” means a dwelling situated in Québec in which a person ordinarily lives and which he designates as his principal place of residence, excepti. (subparagraph repealed);
ii. a dwelling situated in a facility maintained by an institution operating a hospital centre, a residential and long-term care centre or a rehabilitation centre contemplated in the Act respecting health services and social services (chapter S-4.2) or situated in a hospital centre or reception centre contemplated in the Act respecting health services and social services for Cree Native persons (chapter S-5); and
iii. a room situated in a dwelling where less than three rooms are rented or offered for rent to persons dealing at arm’s length, within the meaning of the Taxation Act, with the lessor;
iv. a dwelling in low-rental housing within the meaning of article 1984 of the Civil Code of Québec;
v. a dwelling for which an amount is paid in discharge of rent under the National Housing Act (Revised Statutes of Canada, 1985, chapter N-11);
(d) “Minister” means the Minister of Revenue;
(e) “regulation” means a regulation made by the Government under this Act;
(f) “family income” of a person for a year means the amount by which the aggregate of the income of the person for the year, determined under Part I of the Taxation Act, and the income, for the year, of the person’s eligible spouse for the year, determined under that Part I, exceeds $26,000.