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I-3 - Taxation Act

Section 1029.8.108
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Full text
1029.8.108. (Repealed).
1997, c. 85, s. 272; 2002, c. 40, s. 217; 2009, c. 15, s. 336; 2021, c. 14, s. 155.
1029.8.108. An eligible individual may not be deemed to have paid an amount to the Minister under section 1029.8.105 for a taxation year in a month specified for that year if, at the end of 31 December of the year, the eligible individual was confined to a prison or similar institution and has been so confined during the year for one or more periods totalling more than six months.
1997, c. 85, s. 272; 2002, c. 40, s. 217; 2009, c. 15, s. 336.
1029.8.108. An eligible individual shall not be deemed to have paid to the Minister an amount under section 1029.8.105 for a taxation year during a month specified for that year if, at the end of 31 December of the year, the eligible individual has during the year been confined to a prison or similar institution for one or more periods totalling more than six months.
1997, c. 85, s. 272; 2002, c. 40, s. 217.
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