Income Earned in Quebec Income Tax Remission Order, 1982 — 5
5 (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).