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I-3 - Taxation Act

Section 1029.8.61.95
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1029.8.61.95. (Repealed).
2011, c. 34, s. 100; 2021, c. 14, s. 153.
1029.8.61.95. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.93 for a taxation year in respect of a person, if the individual or the person is an eligible relative, within the meaning of section 1029.8.61.61 or 1029.8.61.83, in respect of whom another individual is deemed to have paid an amount to the Minister for the year on account of the other individual’s tax payable under this Part under section 1029.8.61.64 or 1029.8.61.85.
2011, c. 34, s. 100.
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