Income Earned in Quebec Income Tax Remission Order, 1988 — 5
5 (1) Subject to subsection (2), remission is hereby granted to any individual who did not reside in a province on the last day of a taxation year of the amount, if any, by which (a) income tax, interest and penalties paid or payable under the Act by that individual in respect of that taxation year exceeds (b) the tax, interest and penalties that would have been payable by that individual under the Act 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 that Province 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 was at any time (i) in the three month period preceding the day on which those services commenced, resident in the Province of Quebec, and (ii) in the six month period preceding the day on which those 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 those shares or that capital or property of such corporation, commission, association or subsidiary or a right to acquire those shares or that 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 is 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 of a person described in paragraph (b) or (c) and was living with the person in a self-contained domestic establishment that the person, whether alone or jointly with one or more other persons, maintained and in which the person lived and actually supported the child who, at that time, was (i) wholly dependent for support on the person, or the person and the other person or persons, and (ii) either under 18 years of age or so dependent by reason of mental or physical infirmity. (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). SI/98-47, s. 3(T)