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

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

• 6 (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

7 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

8 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

9 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.

10 Sections 3 to 8 are applicable to the 1979 to 1982 taxation years and section 9 is applicable to the 1983 and subsequent taxation years.