1.1.1. For the purposes of the definition of “family income” in section 1, where a person was not, for the purposes of the Taxation Act (chapter I-3), resident in Canada throughout a year, the person’s income for the year, determined under Part I of that Act, is deemed to be equal to the income that would be determined in respect of the person for the year under that Part if the income were computed with reference to Title II of Book V.2.1 of that Part and if the person had, for the purposes of that Act, been resident in Québec and in Canada throughout the year.
1997, c. 85, s. 403; 2001, c. 53, s. 269.