I-3 - Taxation Act

Section 776.41.1 Disposition versions

2006-03-01

776.41.1. In this Title, the eligible spouse of an individual for a taxation year means

(a)  where the taxation year is not the taxation year referred to in paragraph b,

i.  the person who is the spouse of the individual at the end of 31 December of the year and who, at that time, is not living separate and apart from the individual, or

ii.  where the individual does not have a spouse at the end of 31 December of the year, the last person who, during the year, has been the spouse of the individual, if that person died in the year and if, at the time of death, that person was the spouse of the individual and was not living separate and apart from the individual; and

(b)  where the taxation year is the taxation year in which the individual dies,

i.  the person who, at the time of the individuals’ death, was the spouse of the individual and who, at that time, was not living separate and apart from the individual, except if that person was the spouse of another individual at the end of 31 December of the year or, if the person died in the year, at the time of the person’s death, or

ii.  where the individual did not have a spouse at the time of the individual’s death, the last person who, during the year, had been the spouse of the individual, if that person died in the year and if, at the time of death, the person was the spouse of the individual and was not living separate and apart from the individual.

2003, c. 9, s. 111.