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I-3 - Taxation Act
Section 1029.8.66
Disposition versions
1029.8.66. Where, for a taxation year, more than one individual could, but for this section, be deemed to have paid to the Minister an amount under section 1029.8.63 for the year in respect of the adoption of the same person by those individuals, no amount greater than the amount provided for in that section, for the year, in respect of the adoption of the person by those individuals, shall be deemed to have been paid to the Minister, for the year, under that section in respect of that adoption.
Where those individuals cannot agree as to what portion of the amount each would, but for this section, be deemed to have paid to the Minister, the Minister may determine that portion of the amount for the year.
