Income Earned in Quebec Income Tax Remission Order, 1982 (SOR/83-96)

Regulations are current to 2017-10-13

Remission to Individuals Who Did Not Reside in a Province, the Northwest Territories or the Yukon Territory on the Last Day of the Taxation Year

  •  (1) Subject to subsection (2), remission is hereby granted to any individual who did not reside in a province, the Northwest Territories or the Yukon Territory on the last day of a taxation year, in respect of his income in that taxation year, of income tax equal to the amount by which

    • (a) the income tax paid or payable under the Act by that individual in respect of that taxation year,

    exceeds

    • (b) the income tax that would have been payable by that individual in respect of that taxation year if the individual had resided in the Province of Quebec on the last day of the taxation year.

  • (2) Subsection (1) is applicable to an individual who

    • (a) sojourned in the Province of Quebec for a period of, or periods the aggregate of which is 183 days or more and was ordinarily resident outside Canada;

    • (b) was at any time in the year an agent-general, officer or servant of the Province of Quebec and was resident in the Province of Quebec immediately prior to his appointment or employment by that province;

    • (c) performed services at any time in the year under an international development assistance program prescribed under Part XXXIV of the Regulations and who was at any time

      • (i) in the three months period preceding the day on which such services commenced, resident in the Province of Quebec, and

      • (ii) in the six months period preceding the day on which such services commenced, an officer or servant of

        • (A) the Province of Quebec,

        • (B) any corporation, commission or association, the shares, capital or property of which were at least 90 per cent owned by the Province of Quebec, or a wholly-owned corporation subsidiary to such a corporation, commission or association, on condition that no person other than Her Majesty in right of the Province of Quebec had any right to the shares, capital or property of such corporation, commission, association or subsidiary or a right to acquire shares, capital or property,

        • (C) an educational institution, other than an educational institution of the Government of Canada, in the Province of Quebec that was

          • (I) a university, college or other educational institution providing courses at a post-secondary school level that received or was entitled to receive financial support from the Province of Quebec,

          • (II) a school operated by the Province of Quebec, or by a municipality thereof or by a public body thereof performing a function of government, or a school operated on behalf of that province, municipality or public body, or

          • (III) a secondary school providing courses leading to a certificate or diploma that was a requirement for entrance to a college or university, or

        • (D) an institution in the Province of Quebec, other than an institution of the Government of Canada, supplying health services or social services or both that received or was entitled to receive financial support from the Province of Quebec;

    • (d) was resident in Canada in any previous year and was, at any time in the year, the spouse of a person described in paragraph (b) or (c) living with that person; or

    • (e) was, at any time in the year, a child described in paragraph 109(1)(d) of the Act of a person described in paragraph (b) or (c).

  • (3) Paragraph (2)(d) is not applicable where the spouse of an individual described in paragraph (2)(c) is also an individual described in paragraph (2)(c).

Remission to Individuals Who Resided in the Province of Quebec on the Last Day of a Taxation Year

  •  (1) Remission is hereby granted to any individual who resided in the Province of Quebec on the last day of a taxation year, in respect of his income in that taxation year, of income tax equal to the amount by which

    • (a) the income tax paid or payable under the Act by that individual in respect of that taxation year

    exceeds

    • (b) the income tax that would have been payable by that individual in respect of that taxation year if

      • (i) subsections 2601(1) and (2) of the Regulations read as follows:

        • “2601 (1) Notwithstanding subsection (4) and section 2603, where an individual resided in a particular province on the last day of a taxation year and had no income for the year from a business with a permanent establishment in another province, his income earned in the taxation year in the province is his income for the year.

        • (2) Notwithstanding subsection (4) and section 2603, where an individual resided in a particular province on the last day of a taxation year and had income for the year from a business with a permanent establishment in any other province, his income earned in the taxation year in the province is the amount, if any, by which

          • (a) his income for the year

          exceeds

          • (b) the aggregate of his income for the year from carrying on business earned in each other province, determined as hereinafter set forth in this Part.”,

      • (ii) paragraph 126(7)(a) of the Act read as follows:

        • “(a) business-income tax paid by a taxpayer for a taxation year in respect of businesses carried on by him in a country other than Canada (in this paragraph referred to as the “business Country”) means such portion of 55/100ths of any income or profits tax paid by him for the year to the government of any country other than Canada or to the government of a state, province or other political subdivision of any such country as may reasonably be regarded as tax in respect of the income of the taxpayer from any business carried on by him in the business country;”, and

      • (iii) paragraph 126(7)(d) of the Act read as follows:

        • “(d) tax for the year otherwise payable under this Part means the tax for the taxation year otherwise payable under this Part after taking into account the requirements of subparagraph 6(1)(b)(i) of the Income Earned in Quebec Income Tax Remission Order, 1982, but before making any deduction under sections 121, 126 and 127.”

  • (2) In subsection (1), a reference to the “last day of a taxation year” shall, in the case of an individual who resided in the Province of Quebec at any time in the year and ceased to reside in Canada before the end of the year, be deemed to be a reference to the last day in the year in which he resided in Canada.

Remission of Penalty

 Where, in respect of any individual,

  • (a) a remission of any amount of the tax that would have been paid or payable by him if this Order had not been applicable is granted to him for a taxation year pursuant to section 3, 5 or 6, and

  • (b) a penalty has been imposed on him under the Act in respect of the tax referred to in paragraph (a),

remission is hereby granted of the penalty referred to in paragraph (b) in an amount not exceeding the amount by which

  • (c) the penalty referred to in paragraph (b)

exceeds

  • (d) the penalty that would have been imposed if the amount of tax so remitted had not been taken into account in computing the penalty.

Remission of Interest

 Where, in respect of any individual,

  • (a) a remission of any amount of the tax that would have been paid or payable by him if this Order had not been applicable is granted to him for a taxation year pursuant to section 3, 5 or 6, and

  • (b) interest has been paid or become payable under the Act in respect of the tax referred to in paragraph (a),

remission is hereby granted of the interest referred to in paragraph (b) in an amount not exceeding the amount by which

  • (c) the interest referred to in paragraph (b)

exceeds

  • (d) the interest that would have been paid or become payable if the amount of tax so remitted had not been taken into account in computing the interest.

Deductions and Remittances

 Notwithstanding paragraph 102(1)(a), subsection 102(2), paragraph 103(1)(m) and subparagraphs 103(4)(a)(xiii), (b)(xiii) and (c)(xiii) of the Regulations, the amount to be deducted or withheld by an employer and remitted to the Receiver General of Canada pursuant to Part I of the Regulations shall, in the case of

  • (a) an individual referred to in section 4 of this Order in respect of the remuneration referred to in paragraph 4(e) of this Order, and

  • (b) an individual referred to in paragraphs 5(2)(b), (c), (d) and (e) of this Order in respect of remuneration received from the Province of Quebec or from any corporation, commission, association or institution referred to in paragraph 5(2)(c) of this Order, other than an institution of the Government of Canada, or from a wholly-owned corporation subsidiary to such corporation, commission or association,

be determined as if the employee reported for work at an establishment of the employer in Quebec.

 
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