Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

R-20.1 - Act respecting property tax refund

Section 10.2
Disposition versions

Full text
10.2. (Repealed).
1987, c. 21, s. 100; 1988, c. 4, s. 171; 1989, c. 5, s. 261; 1990, c. 7, s. 232; 1994, c. 22, s. 363; 1997, c. 14, s. 321; 1997, c. 85, s. 409.
10.2. For the purposes of paragraph c of section 10.1, the amount deducted for the year under section 752.0.1 of the Taxation Act (chapter I-3), as a consequence of the application of paragraph a of the said section, by the person referred to in section 2 is deemed to be equal to the amount the person would be entitled to deduct for the year under the said section 752.0.1, as a consequence of the application of paragraph a of the said section, if the person’s spouse during the year had no income for that year.
1987, c. 21, s. 100; 1988, c. 4, s. 171; 1989, c. 5, s. 261; 1990, c. 7, s. 232; 1994, c. 22, s. 363; 1997, c. 14, s. 321.
10.2. For the purposes of section 10.1, the following rules apply:
(a)  the amount deducted by the person contemplated in section 2 under section 752.0.1 of the Taxation Act (chapter I-3), pursuant to paragraph a of the said section, for the year, is deemed to be equal to the amount the person would be entitled to deduct under the said section 752.0.1, pursuant to paragraph a of the said section for the year if that person’s spouse during the year had no income for that year;
(b)  (paragraph repealed);
(c)  (paragraph repealed);
(d)  the amount deducted for the year under section 752.0.1 of the Taxation Act, pursuant to paragraph j of the said section, by the person contemplated in section 2 and, as the case may be, that person’s spouse during the year is computed as though the amount of $2 200 mentioned in the said paragraph were replaced by the amount of $10 000.
1987, c. 21, s. 100; 1988, c. 4, s. 171; 1989, c. 5, s. 261; 1990, c. 7, s. 232; 1994, c. 22, s. 363.
10.2. For the purposes of section 10.1, the following rules apply:
(a)  the amount deducted by the person contemplated in section 2 under section 752.0.1 of the Taxation Act (chapter I-3), pursuant to paragraph a of the said section, for the year, is deemed to be equal to the amount the person could deduct under the said section 752.0.1, pursuant to paragraph a of the said section for the year if
i.  the word “spouse” had, in paragraph a of section 752.0.1 of the Taxation Act, the meaning assigned in paragraph a of section 1; and
ii.  that person’s spouse during the year had no income for that year;
(b)  (paragraph repealed);
(c)  (paragraph repealed);
(d)  the amount deducted for the year under section 752.0.1 of the Taxation Act, pursuant to paragraph j of the said section, by the person contemplated in section 2 and, as the case may be, that person’s spouse during the year is computed as though the amount of $2 200 mentioned in the said paragraph were replaced by the amount of $10 000.
1987, c. 21, s. 100; 1988, c. 4, s. 171; 1989, c. 5, s. 261; 1990, c. 7, s. 232.
10.2. For the purposes of section 10.1, the following rules apply:
(a)  the amount deducted by the person contemplated in section 2 under section 752.0.1 of the Taxation Act (chapter I-3), pursuant to paragraph a of the said section, for the year, is deemed to be equal to the amount the person could deduct under the said section 752.0.1, pursuant to paragraph a of the said section for the year if
i.  the word “spouse” had, in paragraph a of section 752.0.1 of the Taxation Act, the meaning assigned in paragraph a of section 1; and
ii.  that person’s spouse during the year had no income for that year;
(b)  where, for the purposes of section 10.1, the person contemplated in section 2 is deemed to deduct an amount under section 752.0.1 of the Taxation Act pursuant to paragraph a of the said section for the year and where that person or that person’s spouse during the year deducts an amount under section 752.0.1 of the said Act, pursuant to paragraph e of the said section, for the year, the amount that the person or his spouse deducts for the year under the said section 752.0.1 pursuant to the said paragraph e, is deemed to be nil;
(c)  where, for the purposes of section 10.1, no amount is deemed to be deducted for the year under section 752.0.1 of the Taxation Act pursuant to paragraph a of the said section by the person contemplated in section 2 and where that person deducts an amount under section 752.0.1 of the said Act, pursuant to paragraph e of the said section, for the year, the latter amount is deemed to be equal to the amount the person could deduct under the said section 752.0.1 pursuant to the said paragraph e, for the year, if the person contemplated therein had no income for that year;
(d)  the amount deducted for the year under section 752.0.1 of the Taxation Act, pursuant to paragraph j of the said section, by the person contemplated in section 2 and, as the case may be, that person’s spouse during the year is computed as though the amount of $2 200 mentioned in the said paragraph were replaced by the amount of $10 000.
1987, c. 21, s. 100; 1988, c. 4, s. 171; 1989, c. 5, s. 261.
10.2. For the purposes of section 10.1, the following rules apply:
(a)  the amount deducted by the person contemplated in section 2 under paragraph a of section 695 of the Taxation Act (chapter I-3) for the year is deemed to be equal to the amount the person could deduct under paragraph a of the said section 695 for the year if
i.  the word “spouse” had, in paragraph a of section 695 of the Taxation Act, the meaning assigned in paragraph a of section 1; and
ii.  that person’s spouse during the year had no income for that year;
(b)  where, for the purposes of section 10.1, the person contemplated in section 2 is deemed to deduct an amount under paragraph a of section 695 of the Taxation Act for the year and where that person or that person’s spouse during the year deducts an amount under section 695.1 of that Act for the year, the latter amount must be computed as if the amount of $3 960 provided for in section 695.1 were replaced by the amount of the deduction provided for in paragraph c of section 695 of that Act for the year;
(c)  where, for the purposes of section 10.1, no amount is deemed to be deducted for the year under paragraph a of section 695 of the Taxation Act by the person contemplated in section 2 and where that person deducts an amount under section 695.1 of that Act for the year, the latter amount is deemed to be equal to the amount the person could deduct under the said section 695.1 for the year if the dependent person contemplated therein had no income for that year.
1987, c. 21, s. 100; 1988, c. 4, s. 171.
10.2. For the purposes of paragraph a of section 10.1, the following rules apply:
(a)  where neither the person contemplated in subparagraph a of the first paragraph of section 2 nor the spouse of that person deducts an amount under section 695.1 of the Taxation Act (chapter I-3) for a year, the amount deducted by the person contemplated in subparagraph a of the first paragraph of section 2 under paragraph a of section 695 of the Taxation Act for the year is deemed to be equal to the amount the person could deduct under subparagraph a of the said section 695 for the year if
i.  the word “spouse” had, in subparagraph a of section 695 of the Taxation Act, the meaning assigned in paragraph a of section 1, and
ii.  the spouse of the person had no income for the year;
(b)  where the person contemplated in subparagraph a of the first paragraph of section 2 or the spouse of that person deducts an amount for a year under section 695.1 of the Taxation Act in respect of a dependent person, the amount deducted by the person contemplated in subparagraph a of the first paragraph of section 2 under paragraph a of section 695 of the Taxation Act for the year is deemed to be equal to the aggregate of the amount that the person could deduct under paragraph a of the said section 695 for the year and the amount that the person could deduct in respect of the dependent person under paragraph c of the said section 695 for the year if
i.  the word “spouse” had, in paragraph a of section 695 of the Taxation Act, the meaning assigned by paragraph a of section 1;
ii.  the spouse of the person had no income for the year; and
iii.  the person made no deduction under section 695.1 for the year.
1987, c. 21, s. 100.
© Gouvernement du Québec