1029.8.114. An eligible individual for a taxation year preceding the taxation year 2010 is deemed, provided that the eligible individual makes an application therefor in the fiscal return the eligible individual is required to file under section 1000 for the year, or would be required to file if tax were payable under this Part by the eligible individual for the year, to have paid to the Minister, in each of the months specified for that year, on account of the eligible individual’s tax payable under this Part for the year, an amount equal to half of the amount by which 15% of the eligible individual’s family income for the year is exceeded by the amount obtained by multiplying the total of the following amounts by the number of months in the year during which the eligible individual lives in the territory of a northern village:(a) $61 in respect of the eligible individual;
(b) $61 in respect of the eligible individual’s eligible spouse for the year, where applicable; and
(c) $26 in respect of each dependant, during the year, of the eligible individual or the eligible individual’s eligible spouse for the year.