I-3 - Taxation Act

Section 1029.8.61.96.22 Disposition versions

2021-06-02

1029.8.61.96.22. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.96.12 or 1029.8.61.96.13 for a taxation year in respect of a particular person if the individual or the person who is the individual’s spouse during the minimum cohabitation period or minimum period of support, as the case may be, of the particular person for the year is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).

2021, c. 14, s. 154.