1029.8.113. For the purposes of paragraph c of section 1029.8.114, a person is a dependant, during a taxation year, of an eligible individual for the year or of the eligible individual’s eligible spouse for the year if, during the year, the person is a person in respect of whom the individual or spouse receives, for the year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable or deducts, for the year, an amount under section 752.0.1, as a consequence of the application of paragraph b or c of section 752.0.1.
1999, c. 83, s. 220; 2002, c. 40, s. 221; 2005, c. 1, s. 265.