I-3 - Taxation Act

Full text
1029.8.61.18.3. An eligible individual, in respect of an eligible dependent child, may, at any time, waive entitlement to receive an amount in respect of a family allowance in favour of another eligible individual, in respect of the eligible dependent child, who is the eligible individual’s cohabiting spouse, provided Retraite Québec is so notified.
The waiver takes effect from the date, subsequent to the date of the notice to Retraite Québec, on which an amount is paid in respect of a family allowance.
2006, c. 13, s. 182; 2015, c. 20, s. 61; 2019, c. 14, s. 666.
1029.8.61.18.3. An eligible individual, in respect of an eligible dependent child, may, at any time, waive entitlement to receive an amount in respect of a child assistance payment in favour of another eligible individual, in respect of the eligible dependent child, who is the eligible individual’s cohabiting spouse, provided Retraite Québec is so notified.
The waiver takes effect from the date, subsequent to the date of the notice to Retraite Québec, on which an amount is paid in respect of a child assistance payment.
2006, c. 13, s. 182; 2015, c. 20, s. 61.
1029.8.61.18.3. An eligible individual, in respect of an eligible dependent child, may, at any time, waive entitlement to receive an amount in respect of a child assistance payment in favour of another eligible individual, in respect of the eligible dependent child, who is the eligible individual’s cohabiting spouse, provided the Board is so notified.
The waiver takes effect from the date, subsequent to the date of the notice to the Board, on which an amount is paid in respect of a child assistance payment.
2006, c. 13, s. 182.