1029.8.105. An eligible individual for a taxation year preceding the taxation year 2010 is deemed, provided that the eligible individual makes an application therefor in the fiscal return the eligible individual is required to file under section 1000 for the year, or would be required to file if tax were payable under this Part by the eligible individual for the year, to have paid to the Minister, in each of the months specified for that year, on account of tax payable by the eligible individual under this Part for the year, an amount equal to half of the amount by which the total of the following amounts exceeds 3% of the eligible individual’s family income for the year:(a) $163 in respect of the eligible individual;
(b) $163 in respect of the eligible individual’s eligible spouse for the year, where applicable; and
(c) $110 if the eligible individual does not have an eligible spouse for the year and ordinarily lives, throughout the year, in a self-contained domestic establishment in which no other eligible individual for the year lives.