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I-3 - Taxation Act

Section 1029.8.61.96.5
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1029.8.61.96.5. (Repealed).
2019, c. 14, s. 387; 2021, c. 14, s. 153.
1029.8.61.96.5. For the purposes of section 1029.8.61.96.3, a person is dependent upon an individual during a taxation year if the individual is not the person’s spouse and has deducted, for the year, in respect of the person, an amount under any of sections 752.0.1 to 752.0.7, 752.0.11 to 752.0.18.0.1 and 776.41.14.
2019, c. 14, s. 387.
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