I-3 - Taxation Act

Section 1029.8.61.9.1 Disposition versions

2021-12-10

1029.8.61.9.1. For the purposes of paragraph a of the definition of “eligible individual” in section 1029.8.61.8, an individual is presumed to reside, at any time, with an eligible dependent child who, at that time, is lodged or sheltered pursuant to the law if the individual was an eligible individual in respect of the child immediately before the child’s being lodged or sheltered became effective pursuant to the law or, where there is no such eligible individual, if the individual is, at that time, a person having a bond of filiation with the child.

2021, c. 36, s. 132.