I-3 - Taxation Act

Section 1029.8.116.20 Disposition versions

2015-12-04

1029.8.116.20. If, at the end of the base year relating to a particular payment period or to a particular month preceding 1 July 2016, an eligible individual is not the owner, lessee or sublessee of the individual’s eligible dwelling and the particular person who is the owner, lessee or sublessee of the dwelling is, at that time, either confined to a prison or a similar institution, or living in a dwelling that is the individual’s principal place of residence and that is in a health services and social services network facility, and was, immediately before the beginning of being confined in the prison or similar institution or living in the dwelling, as the case may be, the cohabiting spouse of the individual with whom the particular person ordinarily lived, the eligible individual rather than the particular person is, for the purposes of subparagraph b of the second paragraph of section 1029.8.116.16, deemed, at the end of the base year, to be the owner, lessee or sublessee, as applicable, of the dwelling.

However, the first paragraph does not apply if, at the end of the base year, the particular person is not the cohabiting spouse of the individual.

2011, c. 1, s. 89; 2011, c. 34, s. 107; 2015, c. 36, s. 135.

2011-12-09

1029.8.116.20. If, at the beginning of a particular month, an eligible individual is not the owner, lessee or sublessee of the individual’s eligible dwelling and the particular person who is the owner, lessee or sublessee of the dwelling is, at that time, either confined to a prison or a similar institution, or living in a dwelling that is the individual’s principal place of residence and that is in a health services and social services network facility, and was, immediately before the beginning of being confined in the prison or similar institution or living in the dwelling, as the case may be, the cohabiting spouse of the individual with whom the particular person ordinarily lived, the eligible individual rather than the particular person is, for the purposes of subparagraph b of the second paragraph of section 1029.8.116.16, deemed, at the beginning of the particular month, to be the owner, lessee or sublessee, as applicable, of the dwelling.

However, the first paragraph does not apply if, at the beginning of the particular month, the particular person is not the cohabiting spouse of the individual.

2011, c. 1, s. 89; 2011, c. 34, s. 107.

2011-02-17

1029.8.116.20. If, at the beginning of a particular month, an eligible individual is not the owner, lessee or sublessee of the individual’s eligible dwelling and the particular person who is the owner, lessee or sublessee of the dwelling is confined to a prison or a similar institution at that time and was, immediately before being confined, the cohabiting spouse of the individual with whom the particular person ordinarily lived, the eligible individual rather than the particular person is, for the purposes of subparagraph b of the second paragraph of section 1029.8.116.16, deemed, at the beginning of the particular month, to be the owner, lessee or sublessee, as applicable, of the dwelling.

2011, c. 1, s. 89.