177.35. The amounts referred to in section 177.24 are increased on 1 January of each year, based on the adjustment factor established in the first, second and third paragraphs of section 750.2 of the Income Tax Act (chapter I-3) for that year.
If an amount that results from the adjustment provided for in the first paragraph is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.
The Minister is to inform the public of the increase under this section through Part 1 of the Gazette officielle du Québec and by such other means as the Minister considers appropriate.
1085-2017O.C. 1085-2017, s. 241.