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R-20.1 - Act respecting property tax refund
Section 10.1
Disposition versions
10.1. (Repealed).
10.1. Subject to section 10.2, the amount to which section 7 refers is the aggregate of the following amounts:
(a) $10,000 if the person referred to in section 2 has reached 65 years of age before the end of the year;
(b) $10,000 if the spouse, during the year, of the person referred to in section 2 has reached 65 years of age before the end of that year; and
(c) five times the total of the amounts deducted under sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3) for the year by the person referred to in section 2 and, where applicable, by the person’s spouse during the year, except the amounts deducted for the year under section 752.0.1 of that Act, as a consequence of the application of paragraphs i and j of the said section, and the amounts deducted for the year by the spouse under the said section 752.0.1, as a consequence of the application of paragraph a of the said section, and under the first part of the portion of the said section 752.0.1 before paragraph a thereof.
10.1. Subject to section 10.2, the amount referred to in section 7 is equal to five times the aggregate of the amounts deducted for the year under sections 752.0.1 to 752.0.7 of the Taxation Act (chapter I-3) by the person contemplated in section 2 and, as the case may be, that person’s spouse during the year, except the amounts deducted under section 752.0.1 of the said Act, pursuant to paragraph i of the said section for that year and except the amounts deducted by the spouse for the year under the said section 752.0.1, pursuant to paragraph a of the said section, and under the first portion of the part of that section preceding that paragraph.
10.1. Subject to section 10.2, the amount referred to in section 7 is equal to the aggregate of the amounts deducted for the year under sections 695 to 701 of the Taxation Act (chapter I-3) by the person contemplated in section 2 and, as the case may be, that person’s spouse during the year, except the amounts deducted under paragraph g of section 695 of that Act for that year and except the amounts deducted by the spouse for the year under paragraph a of the said section 695 and under the part of that section preceding that paragraph.
10.1. The amount referred to in section 7 for a year is equal
(a) subject to section 10.2, in the case of a person contemplated in subparagraph a of the first paragraph of section 2, to the aggregate of the amounts deducted by the person and that person’s spouse for the year under sections 695 and 695.2 to 701 of the Taxation Act (chapter I-3), except the amounts deducted under paragraph g of section 695 of that Act for that year and the amounts deducted by the spouse for the year under paragraph a of section 695 and under the part of that section which precedes that paragraph;
(b) subject to section 10.3, in the case of a person contemplated in subparagraph b or c of the first paragraph of section 2, to the aggregate of the amounts deducted by the person under sections 695 to 701 of the Taxation Act for the year, except the amounts deducted by the person under paragraphs a and g of section 695 of that Act for the year.
10.1. The amount referred to in section 7 for a year is the aggregate of the amounts that the person contemplated in that section or, where such is the case, his spouse may deduct for that year in accordance with sections 695 to 701 of the Taxation Act (chapter I-3), except the amount deductible under paragraph g of section 695 of the said Act.
