I-3 - Taxation Act

Section 1029.8.61.96.8 Disposition versions

2021-06-02

1029.8.61.96.8. (Repealed).

2019, c. 14, s. 387; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.96.8. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.96.3 for a taxation year in respect of a person if, as the case may be,

(a)  that person is an eligible relative, within the meaning of any of sections 1029.8.61.61, 1029.8.61.83 and 1029.8.61.91, in respect of which an individual is deemed to have paid an amount to the Minister for the year under section 1029.8.61.64, 1029.8.61.85 or 1029.8.61.93, as the case may be; or

(b)  that person attributed an amount to the individual for the year under section 1029.8.61.74 and that amount, or the amount deemed to have been attributed to the individual for the year in accordance with section 1029.8.61.74, is taken into account in computing an amount that the individual is deemed to have paid to the Minister for the year under section 1029.8.61.73.

2019, c. 14, s. 387.