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I-3 - Taxation Act

Section 1029.8.80.5
Disposition versions

Full text
1029.8.80.5. Despite the first paragraph of section 1029.8.80.2, the Minister is not required to grant an application for advance payments referred to in that paragraph for a particular taxation year if
(a)  the individual, or the individual’s spouse at the time of the application, received a payment of the amount of the advance relating to child care expenses for a preceding taxation year and, at the time the application is processed, has not filed a fiscal return for the preceding year; and
(b)  the application is processed after the filing-due date of the person referred to in paragraph a for the preceding year.
2011, c. 6, s. 200.
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