A-13.1.1, r. 1 - Individual and Family Assistance Regulation

Section 152 Disposition versions

2024-01-01

152. The parental contribution that an adult is deemed to receive under subparagraph f of paragraph 2 of section 55 of the Individual and Family Assistance Act (chapter A-13.1.1) is determined for a 12-month reference period, from 1 July of each year, taking into account the total incomes of the father and mother or the parents for the taxation year preceding the reference period or their total incomes for the current taxation year if the incomes are at least 10% lower.

The incomes of the adult’s father and mother or parents are determined with reference to their total income appearing in their income tax return filed in accordance with the Taxation Act (chapter I-3) and confirmed by the assessment notice of the Minister of Revenue, and their total gross income declared in an income tax return filed in another province or territory or in another country.

O.C. 1073-2006, s. 152; O.C. 1694-2023, s. 18.

2012-09-01

152. The parental contribution that an adult is deemed to receive under subparagraph f of paragraph 2 of section 55 of the Individual and Family Assistance Act (chapter A-13.1.1) is determined for a 12-month reference period, from 1 July of each year, taking into account the total incomes of the father and mother for the taxation year preceding the reference period or their total incomes for the current taxation year if the incomes are at least 10% lower.

The incomes of the adult’s father and mother are determined with reference to their total income appearing in their income tax return filed in accordance with the Taxation Act (chapter I-3) and confirmed by the assessment notice of the Minister of Revenue, and their total gross income declared in an income tax return filed in another province or territory or in another country.

O.C. 1073-2006, s. 152.