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I-3 - Taxation Act
Section 1029.8.61.94.1
Disposition versions
1029.8.61.94.1. (Repealed).
2015, c. 21, s. 479; 2021, c. 142021, c. 14, s. 15311.
1029.8.61.94.1. For the purposes of section 1029.8.61.93, where, but for this section, two persons would be eligible relatives of each other and each person would be deemed to have paid to the Minister, on account of the person’s tax payable for a taxation year, an amount under section 1029.8.61.93 in respect of the other person, only one of them may be considered to be the eligible relative of an individual.
