I-3 - Taxation Act

Section 1029.8.67.1 Disposition versions

2009-06-04

1029.8.67.1. For the purposes of this division, the child care expense of an individual for a taxation year includes, despite the definition of that expression in section 1029.8.67, the expense incurred to care for a child throughout the period of the year during which the individual, or the individual’s eligible spouse for the year, receives benefits relating to a birth or an adoption under the Act respecting parental insurance (chapter A-29.011), the Employment Insurance Act (S.C., 1996, chapter 23) or a similar Act of a province other than Québec.

2009, c. 15, s. 330.