I-3, r. 1 - Regulation respecting the Taxation Act

Section 1029.8.67r1 Disposition versions

2023-12-13

1029.8.67R1. For the purposes of the definition of “child care expense” in section 1029.8.67 of the Act, a prescribed expense is an expense that is paid by an individual

(a)  as a contribution set by the Reduced Contribution Regulation (chapter S-4.1.1, r. 1);

(a.1)  as the financial contribution referred to in the second paragraph of section 17.1 of the Regulation respecting childcare services provided at school (chapter I-13.3, r. 11);

(b)  as a contribution provided for by the budgetary rules established in accordance with section 84 of the Act respecting private education (chapter E-9.1) or section 15.1 of the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14), where the contribution is, according to the rules, related to the basic services provided for a school day for a child who regularly attends childcare at school; or

(c)  in relation to the basic services provided for a child registered in childcare at school for a pedagogical day in respect of which an allocation is granted under the budgetary rules established in accordance with section 472 of the Education Act (chapter I-13.3) or with any of the sections referred to in paragraph b or would have been so granted had the child attended childcare on that day, up to the following amount:

i.  if the allocation in respect of the pedagogical day is granted or would have been granted under the budgetary rules established in accordance with section 472 of the Education Act, the amount of the maximum daily financial contribution under the second paragraph of section 17.1 of the Regulation respecting childcare services provided at school that, having regard to section 17.7 of that Regulation, would have been applicable had that day been a school day and had the child been a child referred to in that second paragraph;

ii.  if the allocation in respect of the pedagogical day is granted or would have been granted under the budgetary rules established in accordance with any of the sections referred to in paragraph b, the amount of the maximum daily financial contribution that, according to the rules, would have been payable had that day been a school day and the child had regularly attended childcare at school.

s. 1029.8.67R1; O.C. 1466-98, s. 101; O.C. 1454-99, s. 48; O.C. 1149-2006, s. 54; O.C. 134-2009, s. 1; O.C. 66-2016, s. 27; O.C. 164-2021, s. 32; O.C. 1726-2023, s. 10.

2021-03-10

1029.8.67R1. For the purposes of the definition of “child care expense” in section 1029.8.67 of the Act, a prescribed expense is an expense that is paid by an individual

(a)  as a contribution set by the Reduced Contribution Regulation (chapter S-4.1.1, r. 1);

(b)  as a contribution provided for by the budgetary rules established in accordance with section 472 of the Education Act (chapter I-13.3), section 84 of the Act respecting private education (chapter E-9.1) or section 15.1 of the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14), where the contribution is, according to the rules, related to the basic services provided for a school day for a child who regularly attends childcare at school; or

(c)  in relation to the basic services provided for a child registered in childcare at school for a pedagogical day in respect of which an allocation is granted under the budgetary rules established in accordance with any of the sections referred to in paragraph b or would have been so granted had the child attended childcare on that day, up to the amount of the maximum daily financial contribution that, according to the rules, would have been payable if that day had been a school day and the child had regularly attended childcare at school.

s. 1029.8.67R1; O.C. 1466-98, s. 101; O.C. 1454-99, s. 48; O.C. 1149-2006, s. 54; O.C. 134-2009, s. 1; O.C. 66-2016, s. 27; O.C. 164-2021, s. 32.

2016-02-17

1029.8.67R1. For the purposes of the definition of “child care expense” in section 1029.8.67 of the Act, a prescribed expense is an expense that is paid by an individual

(a)  as a reduced contribution required under the Educational Childcare Act (chapter S-4.1.1);

(b)  as a contribution provided for by the budgetary rules established in accordance with section 472 of the Education Act (chapter I-13.3), section 84 of the Act respecting private education (chapter E-9.1) or section 15.1 of the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14), where the contribution is, according to the rules, related to the basic services provided for a school day for a child who regularly attends childcare at school; or

(c)  in relation to the basic services provided for a child registered in childcare at school for a pedagogical day in respect of which an allocation is granted under the budgetary rules established in accordance with any of the sections referred to in paragraph b or would have been so granted had the child attended childcare on that day, up to the amount of the maximum daily financial contribution that, according to the rules, would have been payable if that day had been a school day and the child had regularly attended childcare at school.

s. 1029.8.67R1; O.C. 1466-98, s. 101; O.C. 1454-99, s. 48; O.C. 1149-2006, s. 54; O.C. 134-2009, s. 1; O.C. 66-2016, s. 27.

2012-09-01

1029.8.67R1. For the purposes of the definition of “child care expense” in section 1029.8.67 of the Act, a prescribed expense is an expense that is paid by an individual as a contribution fixed by the Regulation respecting reduced contributions (chapter S-4.1.1, r. 1), or as a contribution fixed by the budgetary rules established in accordance with section 472 of the Education Act (chapter I-13.3), where the contribution is, according to the rules, related to the basic services provided to a child who regularly attends school day care, except the contribution fixed for the spring or fall break.

s. 1029.8.67R1; O.C. 1466-98, s. 101; O.C. 1454-99, s. 48; O.C. 1149-2006, s. 54; O.C. 134-2009, s. 1.