S-32.001 - Act respecting income support, employment assistance and social solidarity

Section 79.3 Disposition versions

2005-06-17

79.3. (Repealed).

2001, c. 44, s. 11; 2002, c. 51, s. 11; 2003, c. 9, s. 451; 2005, c. 15, s. 176.

2003-12-10

79.3. The net total income of an adult’s family for a year is equal to the amount by which the aggregate of the total income of the adult, of the adult’s spouse and of the designated dependent child, computed under Part I of the Taxation Act (chapter I-3), exceeds the aggregate of the following amounts:

(1)  the total income of the designated dependent child, except income referred to in paragraph 2, up to the maximum amount prescribed by regulation;

(2)  the income of the adult’s family that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(3)  the benefits granted under a financial assistance program that are equal to the lesser of the following amounts:

(a)  the amount by which the aggregate of such benefits received in the year by the adult and the adult’s spouse that are required to be included, for the year, in computing their income under sections 311.1 and 311.2 of the Taxation Act, exceeds the aggregate of such benefits reimbursed by the adult and the adult’s spouse in the year, that are deductible, for that year, under paragraph d or d.2 of section 336 of that Act;

(b)  the amount determined by regulation;

(4)  the amount of the work incomes excluded therefrom by regulation;

(5)  an amount that would be deductible, in computing the family’s income under Part I of the Taxation Act, if

(a)  section 336.0.3 of that Act read as follows:

“336.0.3. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the aggregate of all amounts each of which is a support amount paid in the year by the taxpayer to a particular person, where the taxpayer and the particular person were living separate and apart at the time the amount was paid. and”; and

(b)  section 336.0.4 of that Act read as follows:

“336.0.4. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the amount by which the amount referred to in the second paragraph, to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year or taken into account in computing the total net income of the taxpayer’s family, for a preceding taxation year, exceeded the portion of the amount in respect of which section 334.1 applied for a preceding taxation year, as that section read for that preceding year.

The amount to which the first paragraph refers is an amount paid by the taxpayer in the year or one of the two preceding taxation years under an order of a competent tribunal as a reimbursement of an amount

(a)  included under any of paragraphs a to b.1 of section 312, as it read for a preceding taxation year, in computing the taxpayer’s income for that preceding year, or that should have been so included had the taxpayer not made the election provided for in section 309.1, as it read for that preceding year; or

(b)  that would have been included under section 312.4 in computing the taxpayer’s income for the year or a preceding taxation year had the version of that section, enacted by paragraph 1 of section 79.4 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), applied from the taxation year 1997.

For the purposes of the first paragraph, the total net income of a taxpayer’s family for a taxation year means,

(a)  where the taxation year is prior to the taxation year 2002, the total income of the family within the meaning of the third paragraph of section 79 of the Act respecting income support, employment assistance and social solidarity, as it read before being struck out; and

(b)  in any other case, the total net income of the family within the meaning of section 79.3 of the Act respecting income support, employment assistance and social solidarity, as it reads for that taxation year.”;

(6)  where scholarships are included in computing the total income of the adult, the adult’s spouse or the designated dependent child under paragraph g of section 312 of the Taxation Act, the amount of the scholarships excluded therefrom by regulation.

2001, c. 44, s. 11; 2002, c. 51, s. 11; 2003, c. 9, s. 451.

2003-01-01

79.3. The net total income of an adult’s family for a year is equal to the amount by which the aggregate of the total income of the adult, of the adult’s spouse and of the designated dependent child, computed under Part I of the Taxation Act (chapter I-3) with reference to the rules in Title II of Book V.2.1 of Part I of that Act, exceeds the aggregate of the following amounts:

(1)  the total income of the designated dependent child, except income referred to in paragraph 2, up to the maximum amount prescribed by regulation;

(2)  the income of the adult’s family that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(3)  the benefits granted under a financial assistance program that are equal to the lesser of the following amounts:

(a)  the amount by which the aggregate of such benefits received in the year by the adult and the adult’s spouse that are required to be included, for the year, in computing their income under sections 311.1 and 311.2 of the Taxation Act, exceeds the aggregate of such benefits reimbursed by the adult and the adult’s spouse in the year, that are deductible, for that year, under paragraph d or d.2 of section 336 of that Act;

(b)  the amount determined by regulation;

(4)  the amount of the work incomes excluded therefrom by regulation;

(5)  an amount that would be deductible, in computing the family’s income under Part I of the Taxation Act, if

(a)  section 336.0.3 of that Act read as follows:

“336.0.3. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the aggregate of all amounts each of which is a support amount paid in the year by the taxpayer to a particular person, where the taxpayer and the particular person were living separate and apart at the time the amount was paid. and”; and

(b)  section 336.0.4 of that Act read as follows:

“336.0.4. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the amount by which the amount referred to in the second paragraph, to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year or taken into account in computing the family’s total income, within the meaning of section 79.3 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), for a preceding taxation year, exceeded the portion of the amount in respect of which section 334.1 applied for a preceding taxation year, as that section read for that preceding year.

The amount to which the first paragraph refers is an amount paid by the taxpayer in the year or one of the two preceding taxation years under an order of a competent tribunal as a reimbursement of an amount

(a)  included under any of paragraphs a to b.1 of section 312, as it read for a preceding taxation year, in computing the taxpayer’s income for that preceding year, or that should have been so included had the taxpayer not made the election provided for in section 309.1, as it read for that preceding year; or

(b)  that would have been included under section 312.4 in computing the taxpayer’s income for the year or a preceding taxation year had the version of that section, enacted by subparagraph 1 of the first paragraph of section 79.4 of the Act respecting income support, employment assistance and social solidarity, applied from the taxation year 1997.”;

(6)  where scholarships are included in computing the total income of the adult, the adult’s spouse or the designated dependent child under paragraph g of section 312 of the Taxation Act, the amount of the scholarships excluded therefrom by regulation.

2001, c. 44, s. 11; 2002, c. 51, s. 11.

2002-01-01

79.3. The net total income of an adult’s family for a year is equal to the amount by which the aggregate of the total income of the adult, of the adult’s spouse and of the designated dependent child, computed under Part I of the Taxation Act (chapter I-3) with reference to the rules in Title II of Book V.2.1 of Part I of that Act, exceeds the aggregate of the following amounts:

(1)  the total income of the designated dependent child, except income referred to in paragraph 2, up to the maximum amount prescribed by regulation;

(2)  the income of the adult’s family that may be deducted in computing taxable income under paragraph e of section 725 of the Taxation Act;

(3)  the benefits granted under a last resort financial assistance program that are equal to the lesser of the following amounts:

(a)  the amount by which the aggregate of such benefits received in the year by the adult and the adult’s spouse that are required to be included, for the year, in computing their income under section 311.1 of the Taxation Act, exceeds the aggregate of such benefits reimbursed by the adult and the adult’s spouse in the year, that are deductible, for that year, under paragraph d or d.2 of section 336 of that Act;

(b)  the amount determined by regulation;

(4)  the amount of the work incomes excluded therefrom by regulation;

(5)  an amount that would be deductible, in computing the family’s income under Part I of the Taxation Act, if

(a)  section 336.0.3 of that Act read as follows:

“336.0.3. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the aggregate of all amounts each of which is a support amount paid in the year by the taxpayer to a particular person, where the taxpayer and the particular person were living separate and apart at the time the amount was paid. and”; and

(b)  section 336.0.4 of that Act read as follows:

“336.0.4. A taxpayer may, in computing the income of the taxpayer for a taxation year, deduct the amount by which the amount referred to in the second paragraph, to the extent that the amount was not deducted in computing the taxpayer’s income for a preceding taxation year or taken into account in computing the family’s total income, within the meaning of section 79.3 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), for a preceding taxation year, exceeded the portion of the amount in respect of which section 334.1 applied for a preceding taxation year, as that section read for that preceding year.

The amount to which the first paragraph refers is an amount paid by the taxpayer in the year or one of the two preceding taxation years under an order of a competent tribunal as a reimbursement of an amount

(a)  included under any of paragraphs a to b.1 of section 312, as it read for a preceding taxation year, in computing the taxpayer’s income for that preceding year, or that should have been so included had the taxpayer not made the election provided for in section 309.1, as it read for that preceding year; or

(b)  that would have been included under section 312.4 in computing the taxpayer’s income for the year or a preceding taxation year had the version of that section, enacted by subparagraph 1 of the first paragraph of section 79.4 of the Act respecting income support, employment assistance and social solidarity, applied from the taxation year 1997.”;

(6)  where scholarships are included in computing the total income of the adult, the adult’s spouse or the dependent child under paragraph g of section 312 of the Taxation Act, the amount of the scholarships excluded therefrom by regulation.

2001, c. 44, s. 11.