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I-3 - Taxation Act

Section 1029.8.116.2
Disposition versions

Full text
1029.8.116.2. To qualify as an eligible individual for a taxation year, an individual must be
(a)  a Canadian citizen;
(b)  an Indian registered as an Indian under the Indian Act (Revised Statutes of Canada, 1985, chapter I-5);
(c)  a permanent resident within the meaning of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27); or
(d)  a person to whom asylum has been granted in Canada by the competent Canadian authority in accordance with the Immigration and Refugee Protection Act.
2005, c. 1, s. 267.
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