I-3 - Taxation Act

Section 1029.8.80.0.1 Disposition versions

2020-09-24

1029.8.80.0.1. Where, for a taxation year, a particular individual referred to in section 1029.8.79 has an eligible spouse for the year who is also an individual referred to in that section, the following rules apply:

(a)  the amount the particular individual is deemed to have paid to the Minister for the year under section 1029.8.79, determined without reference to this section, shall be reduced by such portion of the amount as the particular individual and the eligible spouse agree to attribute to the eligible spouse for the year in the prescribed form filed with the Minister by the particular individual with the particular individual’s fiscal return under this Part for the year;

(b)  the amount the eligible spouse is deemed to have paid to the Minister for the year under section 1029.8.79, determined without reference to this section, shall be reduced by the amount determined for the year under paragraph a in respect of the particular individual;

(c)  where the particular individual and the eligible spouse cannot agree on the portion of the amount that may be designated for the year in accordance with paragraph a in respect of the particular individual, the Minister may designate such portion and, for the purposes of paragraph a, the designation is deemed to have been made in prescribed form by the particular individual and the eligible spouse; and

(d)  the amount determined for the year under paragraph a in respect of the particular individual and the amount determined for the year under paragraph b in respect of the eligible spouse are deemed to be the amount the particular individual is deemed to have paid to the Minister for the year under section 1029.8.79 and the amount the eligible spouse is deemed to have so paid to the Minister for the year, respectively.

2000, c. 39, s. 198; 2003, c. 9, s. 354; 2020, c. 16, s. 160.

2006-03-01

1029.8.80.0.1. Where, for a taxation year, a particular individual referred to in section 1029.8.79 has an eligible spouse for the year who is also an individual referred to in that section, the following rules apply:

(a)  the amount the particular individual is deemed to have paid to the Minister for the year under section 1029.8.79, determined without reference to this section, shall be reduced by such portion of the amount as is designated in respect of the particular individual by the particular individual and the eligible spouse in prescribed form filed by the particular individual with the particular individual’s fiscal return under this Part for the year;

(b)  the amount the eligible spouse is deemed to have paid to the Minister for the year under section 1029.8.79, determined without reference to this section, shall be reduced by the amount determined for the year under paragraph a in respect of the particular individual;

(c)  where the particular individual and the eligible spouse cannot agree on the portion of the amount that may be designated for the year in accordance with paragraph a in respect of the particular individual, the Minister may designate such portion and, for the purposes of paragraph a, the designation is deemed to have been made in prescribed form by the particular individual and the eligible spouse; and

(d)  the amount determined for the year under paragraph a in respect of the particular individual and the amount determined for the year under paragraph b in respect of the eligible spouse are deemed to be the amount the particular individual is deemed to have paid to the Minister for the year under section 1029.8.79 and the amount the eligible spouse is deemed to have so paid to the Minister for the year, respectively.

2000, c. 39, s. 198; 2003, c. 9, s. 354.