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I-3 - Taxation Act

Section 1029.8.72
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Full text
1029.8.72. (Repealed).
1995, c. 1, s. 162; 2009, c. 5, s. 463.
1029.8.72. Where an individual who has an eligible child for a taxation year has an earned income for the year equal to the earned income for the year of a supporting person of the child, the individual and the supporting person of the child cannot include any amount in respect of the child in computing their qualified child care expenses for the year unless they jointly elect to treat the earned income of one of them as exceeding the earned income of the other for the year.
1995, c. 1, s. 162.
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