R-20.1 - Act respecting property tax refund

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10.3. (Repealed).
1987, c. 21, s. 100; 1988, c. 4, s. 172.
10.3. For the purposes of paragraph b of section 10.1, if a person contemplated in subparagraph b of the first paragraph of section 2 deducts an amount under section 695.1 of the Taxation Act (chapter I-3), the amount is deemed to be equal to the amount the person could deduct under that section if the dependent person contemplated therein had no income for that year.
1987, c. 21, s. 100.