I-3 - Taxation Act

Section 1029.8.68.1 Disposition versions

2021-12-10

1029.8.68.1. For the purposes of applying this division to an individual for the taxation year 2020 or 2021, the definition of “child care expense” in section 1029.8.67 is, in relation to any period of the year in which the individual, or the individual’s eligible spouse for the year, was entitled to amounts referred to in any of paragraphs c, c.1 and e.2 to e.6 of section 311, in respect of that year, to be read as if its paragraph b were replaced by the following paragraph:

“(b) is incurred at a time when the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, resides with the child; and”.

2021, c. 36, s. 137.