I-3 - Taxation Act

Section 1029.8.61.96.19 Disposition versions

2021-12-10

1029.8.61.96.19. Where, in a taxation year, more than one individual, concomitantly or not, ordinarily lives for at least 90 days with the same person in a self-contained domestic establishment described in the definition of “minimum cohabitation period” in the first paragraph of section 1029.8.61.96.10 or provides assistance to that same person for at least 90 days in the manner described in the definition of “minimum period of support” in that paragraph, the following rules apply for the purpose of determining the amount each of those individuals is deemed to have paid to the Minister for the year under section 1029.8.61.96.12 or 1029.8.61.96.13 in respect of the person:

(a)  for the purpose of computing the minimum periods of 365 consecutive days and of 183 days in the year that are provided for in each of those definitions in relation to the person, those individuals are deemed to be one and the same individual and, for greater certainty, the days during which those individuals concomitantly so live with the person or provide such assistance to the person are counted only once;

(b)  the total of the amounts each of those individuals is deemed to have paid to the Minister under section 1029.8.61.96.12 or 1029.8.61.96.13 for the year, in respect of the person, may not exceed the particular amount that only one of those individuals would be deemed to have paid to the Minister for the year under either of those sections if the person were an eligible carereceiver or an eligible senior relative, as the case may be, only in relation to that individual; and

(c)  where those individuals cannot agree as to what portion of the particular amount each is deemed to have paid to the Minister for the year under either of those sections, the Minister may determine what portion of that amount is deemed paid by each individual under that section and, for the purposes of that determination, priority is given to a cohabitation period over a period of support.

2021, c. 14, s. 154; 2021, c. 36, s. 136.

2021-06-02

1029.8.61.96.19. Where, for a taxation year, more than one individual could, but for this section and if paragraph a of each of the definitions of “minimum cohabitation period” and “minimum period of support” in the first paragraph of section 1029.8.61.96.10 were read as if “183 days” were replaced by “90 days”, be deemed to have paid an amount to the Minister for the year under section 1029.8.61.96.12 or 1029.8.61.96.13 in respect of the same person, the following rules apply:

(a)  the total of the amounts each of those individuals would be so deemed to have paid to the Minister under section 1029.8.61.96.12 or 1029.8.61.96.13 for the year, in respect of the person, may not exceed the particular amount that only one of those individuals would be deemed to have paid to the Minister for the year under either of those sections if the person were an eligible carereceiver or an eligible senior relative, as the case may be, only in relation to that individual; and

(b)  where those individuals cannot agree as to what portion of the particular amount each would be deemed to have paid to the Minister for the year under either of those sections, the Minister may determine what portion of that amount is deemed paid by each individual under that section and, for the purposes of that determination, priority is given to a cohabitation period over a period of support.

2021, c. 14, s. 154.