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I-3 - Taxation Act

Section 1029.8.116.8.1
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1029.8.116.8.1. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 and subparagraph a of the third paragraph of section 1029.8.116.5.0.1, an eligible individual for a taxation year may not consider a person as being a dependant for the year if, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death, that person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than 183 days.
2009, c. 15, s. 348; 2017, c. 1, s. 318; 2019, c. 14, s. 400.
1029.8.116.8.1. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 and subparagraph a of the third paragraph of section 1029.8.116.5.0.1, an eligible individual for a taxation year may not designate a person as being a dependant for the year if, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death, that person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than 183 days.
2009, c. 15, s. 348; 2017, c. 1, s. 318.
1029.8.116.8.1. For the purposes of subparagraph a of the second paragraph of section 1029.8.116.5 and subparagraph a of the third paragraph of section 1029.8.116.5.0.1, an eligible individual for a taxation year may not designate a person as being a dependant for the year if, at the end of 31 December of the year or, if the person died in the year, immediately before the person’s death, that person was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than six months.
2009, c. 15, s. 348.
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