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I-3 - Taxation Act

Section 1029.8.116.8
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1029.8.116.8. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1, an eligible individual for a taxation year has a dependant for the year if that person is, during the year, a child of the eligible individual or of the eligible individual’s eligible spouse for the year and
(a)  the eligible individual or the eligible individual’s eligible spouse for the year receives in respect of that person, for the last month of the year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(b)  that person is, at the end of the year, under 18 years of age, ordinarily resides with the eligible individual and is neither the father or the mother of a child with whom the person resides, nor an emancipated minor;
(c)  the eligible individual or the eligible individual’s eligible spouse for the year deducts an amount in computing the tax payable for the year in respect of that person under section 752.0.1, as a consequence of the application of paragraph d of that section, or could have deducted such an amount but for the person’s income for the year; or
(d)  that person is an eligible student for the year within the meaning of section 776.41.12.
For the purposes of subparagraph b of the first paragraph, where custody of a person is shared under an order or judgment of a competent tribunal or, if there is no such order or judgment, under a written agreement, that person is considered to ordinarily reside with the eligible individual at the end of a taxation year only if, pursuant to the order, judgment or written agreement, as the case may be, the eligible individual or the eligible individual’s eligible spouse for the year must exercise at least 40% of custody time in respect of that person for the last month of the year.
2005, c. 1, s. 267; 2007, c. 12, s. 211; 2009, c. 5, s. 479; 2009, c. 15, s. 347; 2017, c. 1, s. 317; 2019, c. 14, s. 399.
1029.8.116.8. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1, an eligible individual for a taxation year has a dependant whom the eligible individual may designate for the year in the prescribed form referred to in that subparagraph a, if that person is, during the year, a child of the eligible individual or of the eligible individual’s eligible spouse for the year and
(a)  the eligible individual or the eligible individual’s eligible spouse for the year receives in respect of that person, for the last month of the year, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(b)  that person is, at the end of the year, under 18 years of age, ordinarily resides with the eligible individual and is neither the father or the mother of a child with whom the person resides, nor an emancipated minor;
(c)  the eligible individual or the eligible individual’s eligible spouse for the year deducts an amount in computing the tax payable for the year in respect of that person under section 752.0.1, as a consequence of the application of paragraph d of that section, or could have deducted such an amount but for the person’s income for the year; or
(d)  that person is an eligible student for the year within the meaning of section 776.41.12.
For the purposes of subparagraph b of the first paragraph, where custody of a person is shared under an order or judgment of a competent tribunal or, if there is no such order or judgment, under a written agreement, that person is considered to ordinarily reside with the eligible individual at the end of a taxation year only if, pursuant to the order, judgment or written agreement, as the case may be, the eligible individual or the eligible individual’s eligible spouse for the year must exercise at least 40% of custody time in respect of that person for the last month of the year.
2005, c. 1, s. 267; 2007, c. 12, s. 211; 2009, c. 5, s. 479; 2009, c. 15, s. 347; 2017, c. 1, s. 317.
1029.8.116.8. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 or subparagraph a of the third paragraph of section 1029.8.116.5.0.1, an eligible individual for a taxation year has a dependant whom the eligible individual may designate for the year in the prescribed form referred to in that subparagraph a, if that person is, during the year, a child of the eligible individual or of the eligible individual’s eligible spouse for the year and
(a)   the eligible individual or the eligible individual’s eligible spouse for the year receives, for the year and in respect of that person, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(b)  that person is, during the year, under 18 years of age, ordinarily resides with the eligible individual and is neither the father or the mother of a child with whom the person resides, nor an emancipated minor;
(c)  the eligible individual or the eligible individual’s eligible spouse for the year deducts an amount in computing the tax payable for the year in respect of that person under section 752.0.1, as a consequence of the application of paragraph d of that section, or could have deducted such an amount but for the person’s income for the year; or
(d)  that person is an eligible student for the year within the meaning of section 776.41.12.
For the purposes of subparagraph b of the first paragraph, where custody of a person is shared under an order or judgment of a competent tribunal or, if there is no such order or judgment, under a written agreement, that person is considered to ordinarily reside with the eligible individual during a taxation year, when the eligible individual or the eligible individual’s eligible spouse for the year has custody of the person, only if, pursuant to the order, judgment or written agreement, as the case may be, the period of the year during which the eligible individual or the eligible spouse must exercise custody of that person represents at least 40% of the year.
2005, c. 1, s. 267; 2007, c. 12, s. 211; 2009, c. 5, s. 479; 2009, c. 15, s. 347.
1029.8.116.8. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5, an eligible individual for a taxation year has a dependant whom the eligible individual may designate for the year in the prescribed form referred to in that second paragraph, if that person is, during the year, a child of the eligible individual or of the eligible individual’s eligible spouse for the year and
(a)   the eligible individual or the eligible individual’s eligible spouse for the year receives, for the year and in respect of that person, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(b)  that person is, during the year, under 18 years of age, ordinarily resides with the eligible individual and is neither the father or the mother of a child with whom the person resides, nor an emancipated minor;
(c)  the eligible individual or the eligible individual’s eligible spouse for the year deducts an amount in computing the tax payable for the year in respect of that person under section 752.0.1, as a consequence of the application of paragraph d of that section, or could have deducted such an amount but for the person’s income for the year; or
(d)  that person is an eligible student for the year within the meaning of section 776.41.12.
For the purposes of subparagraph b of the first paragraph, where custody of a person is shared under an order or judgment of a competent tribunal or, if there is no such order or judgment, under a written agreement, that person is considered to ordinarily reside with the eligible individual during a taxation year, when the eligible individual or the eligible individual’s eligible spouse for the year has custody of the person, only if, pursuant to the order, judgment or written agreement, as the case may be, the period of the year during which the eligible individual or the eligible spouse must exercise custody of that person represents at least 40% of the year.
2005, c. 1, s. 267; 2007, c. 12, s. 211; 2009, c. 5, s. 479.
1029.8.116.8. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5, an eligible individual for a taxation year has a dependant whom the eligible individual may designate for the year in the prescribed form referred to in that second paragraph, if that person is, during the year, a child of the eligible individual or of the eligible individual’s eligible spouse for the year and
(a)   the eligible individual or the eligible individual’s eligible spouse for the year receives, for the year and in respect of that person, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(b)  that person is, during the year, under 18 years of age, ordinarily resides with the eligible individual and is neither the father or the mother of a child with whom the person resides, nor an emancipated minor; or
(c)  the eligible individual or the eligible individual’s eligible spouse for the year deducts an amount in computing the tax payable for the year in respect of the person under section 752.0.1, as a consequence of the application of any of paragraphs b to d of that section, or could have deducted such an amount but for the person’s income for the year.
For the purposes of subparagraph b of the first paragraph, where custody of a person is shared under an order or judgment of a competent tribunal or, if there is no such order or judgment, under a written agreement, that person is considered to ordinarily reside with the eligible individual during a taxation year, when the eligible individual or the eligible individual’s eligible spouse for the year has custody of the person, only if, pursuant to the order, judgment or written agreement, as the case may be, the period of the year during which the eligible individual or the eligible spouse must exercise custody of that person represents at least 40% of the year.
2005, c. 1, s. 267; 2007, c. 12, s. 211.
1029.8.116.8. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5, an eligible individual for a taxation year has a dependant whom the eligible individual may designate for the year in the prescribed form referred to in that second paragraph, if that person is, during the year, a child of the eligible individual or of the eligible individual’s eligible spouse for the year and
(a)   the eligible individual or the eligible individual’s eligible spouse for the year receives, for the year and in respect of that person, an amount deemed under section 1029.8.61.18 to be an overpayment of tax payable;
(b)  that person is, during the year, under 18 years of age, ordinarily resides with the eligible individual and is neither the father or the mother of a child with whom the person resides, nor an emancipated minor; or
(c)  the eligible individual or the eligible individual’s eligible spouse for the year deducts an amount in computing the tax payable for the year in respect of the person under section 752.0.1, as a consequence of the application of any of paragraphs b to d of that section, or could have deducted such an amount but for the person’s income for the year.
For the purposes of subparagraph b of the first paragraph, where custody of a person is shared under an order or judgment of a competent tribunal or under a written agreement, that person is considered to ordinarily reside, during a taxation year, with the eligible individual who has custody of the person, only if, pursuant to the order, judgment or written agreement, as the case may be, the period of the year during which the eligible individual must exercise custody of that person represents at least 30% of the year.
2005, c. 1, s. 267.
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