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• 6 (1) Remission is hereby granted to any individual who resided in the Province of Quebec on the last day of a taxation year of the amount, if any, by which

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  • (b) the tax, interest and penalties that would have been payable by that individual in respect of that taxation year if

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

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      • (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

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        • (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) the definition business-income tax in subsection 126(7) of the Act read as follows:

      business-income tax

      “ business-income tax paid by a taxpayer for a taxation year in respect of businesses carried on by the taxpayer in a country other than Canada (in this definition referred to as the “business country”) means such portion of 55 % of any income or profits tax paid by the taxpayer 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 can reasonably be regarded as tax in respect of the income of the taxpayer from any business carried on by the taxpayer in the business country, but does not include a tax, or the portion of a tax, that can reasonably be regarded as relating to an amount that

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    • (iii) the definition tax for the year otherwise payable under this Part in subsection 126(7) of the Act read as follows:

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3 Remission is hereby granted to any individual who did not reside in Canada at any time in a taxation year of the amount, if any, by which

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• (b) the tax, interest and penalties that would have been payable by that individual under the Act in respect of that taxation year if, for the purpose of determining that person’s income earned in that year in the Province of Quebec, section 2602 of the Regulations read as follows:

  • “2602 (1) Except as provided in subsection (2), where an individual did not reside in Canada at any time in a taxation year, his income earned in the taxation year in a particular province is the aggregate of

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    • (b) his income for that year earned in the province as determined in the manner set forth in section 4 of the Income Earned in Quebec Income Tax Remission Order, 1988,

    • (c) his income for that year from carrying on business earned in the province, determined as hereinafter set forth in this Part,

    • (d) the taxable capital gains in the province included in computing his taxable income earned in Canada for the year by virtue of subparagraph 115(1)(a)(iii) of the Act from dispositions of property, each of which was a disposition of a property or an interest therein that was

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      determined as hereinafter set forth in this Part, and

  • (2) Where the aggregate of the amount of an individual’s income as determined under subsection (1) for all provinces for a taxation year exceeds his income described in subsection 115(1) of the Act, the amount of his income earned in the taxation year in a particular province shall be that proportion of his income so described that the amount of his income earned in the taxation year in the province as determined under subsection (1) is of the aggregate of all those amounts.

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  • (4) Except as provided in subsection (5), where, in a taxation year, a non-resident individual has disposed of any capital property, other than property referred to in subsection (3), used by him in carrying on a business in Canada, the proportion of any taxable capital gain from that disposition that

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4 Where an individual who did not reside in Canada at any time in a taxation year was

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• (b) a student attending, or a teacher teaching at, an educational institution outside Canada that is a university, college or other educational institution providing courses at a post-secondary school level who had, in any previous year, ceased to be resident in the Province of Quebec in the course of or subsequent to moving to attend or to teach at, as the case may be, that institution,

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• (f) amounts that would be required by paragraph 56(1)(n) or (o) of the Act to be included in computing the individual’s income for the year if

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  • (ii) the references in subparagraph 56(1)(n)(i) and paragraph 56(1)(o) of the Act to “received by the taxpayer in the year” were read as references to “received by the taxpayer in the year from the Province of Quebec or any corporation, commission, association or institution referred to in paragraph 4(d) of the Income Earned in Quebec Income Tax Remission Order, 1988, other than an institution of the Government of Canada, or from a wholly-owned corporation subsidiary to such a corporation, commission or association”, and

  • (iii) the reference to “$500” in paragraph 56(1)(n) of the Act were read as a reference to “the proportion of $500 that the amount determined under subparagraph (i) is of the amount that would be so determined if the requirements of subparagraphs 4(f)(i) and (ii) of the Income Earned in Quebec Income Tax Remission Order, 1988 were not taken into account”,

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7.1 Every individual to whom an amount was remitted under section 5 for a taxation year shall reimburse that amount, plus interest thereon to the day of payment, to Her Majesty in right of Canada to the extent of the amount of tax payable under the Taxation Act, R.S.Q., c. I-3, for that year that the individual, as a result of an objection served on the Minister of Revenue of the Province of Quebec, a claim filed in any court or a complaint made to any tribunal, was declared not to be liable to pay on the ground that the individual was not subject to the tax levied under that Act because of the individual’s place of residence.

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7 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 pursuant to Part I of the Regulations shall, in the case of

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

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