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I-3 - Taxation Act

Section 1029.8.76
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1029.8.76. The person to whom paragraph b of the definition of “qualified child care expense” in section 1029.8.67 and section 1029.8.68 refer for a taxation year is an eligible child in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for that year.
1995, c. 1, s. 162; 1997, c. 85, s. 266; 1998, c. 16, s. 236; 2005, c. 38, s. 288; 2009, c. 5, s. 467.
1029.8.76. The person to whom section 1029.8.68, subparagraphs a and b of the second paragraph of section 1029.8.70, subparagraph i of subparagraph a of the first paragraph of section 1029.8.71 and subparagraph c of the second paragraph of section 1029.8.71 refer for a taxation year is an eligible child in respect of whom subparagraphs a to d of the first paragraph of section 752.0.14 apply for that year.
1995, c. 1, s. 162; 1997, c. 85, s. 266; 1998, c. 16, s. 236; 2005, c. 38, s. 288.
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