I-3 - Taxation Act

Section 1029.8.116.17 Disposition versions

2015-12-04

1029.8.116.17. If section 1029.8.116.16, as it read in its application before 1 January 2012, applies in respect of a particular month included in the taxation year 2011, it is to be read

(a)  as if “1/12” in the formula in the first paragraph were replaced by “1/6”;

(b)  as if “$265” and “$128” wherever they appear in subparagraph a of the second paragraph were replaced by “$220” and “$125”, respectively;

(c)  as if “$515”, “$625” and “$110” wherever they appear in subparagraph b of the second paragraph were replaced by “$75”, “$100” and “$25”, respectively; and

(d)  as if “$790” and “$339” wherever they appear in subparagraph c of the second paragraph were replaced by “$775” and “$332”, respectively.

For the purpose of applying this division to a particular month of the taxation year 2016 that precedes 1 July, section 1029.8.116.16, as it read in its application before that date, is to be read as if

(a)  “described in the fifth paragraph” and “the individual’s cohabiting spouse at the beginning of the particular month” in the portion of the first paragraph before the formula were replaced by “described in the seventh paragraph” and “the individual’s cohabiting spouse at the end of the base year relating to the particular month”, respectively;

(b)  “at the beginning of the particular month” were replaced by “at the end of the base year relating to the particular month” in the following provisions of the second paragraph:

i.  subparagraph ii of subparagraph a,

ii.  the portion of subparagraph b before subparagraph i,

iii.  subparagraphs i to iii of subparagraph b,

iv.  the portion of subparagraph c before subparagraph i, and

v.  the portion of each of subparagraphs ii, iii and iv of subparagraph c before subparagraph 1;

(c)  “at the beginning of the particular month” and “no other eligible individual” in subparagraph iii of subparagraph a of the second paragraph were replaced by “throughout the base year relating to the particular month” and “no other person 18 years of age or over”, respectively;

(d)  “and the information described in section 1029.8.116.19.1 has been provided” were inserted after “the individual’s eligible dwelling” in the portion of subparagraph b of the second paragraph before subparagraph i;

(e)  “but owns, leases or subleases the eligible dwelling” in subparagraph iii of subparagraph b of the second paragraph were replaced by “but the individual or the individual’s cohabiting spouse owns, leases or subleases the eligible dwelling”;

(f)  “at that time” and “receives, for the particular month” in each of subparagraphs iv and v of subparagraph b of the second paragraph were replaced by “at the end of the base year relating to the particular month” and “has received, for the last month of that year”, respectively;

(g)  “receives in relation to that child, for the particular month” in subparagraph 3 of each of subparagraphs iii and iv of subparagraph c of the second paragraph were replaced by “has received in relation to that child, for the last month of that year“; and

(h)  subparagraph a of the fourth paragraph were replaced by the following subparagraph:

“(a) 2, if, at the end of the base year relating to the particular month, the eligible individual and the individual’s cohabiting spouse with whom the individual ordinarily lives in the eligible dwelling are such owners, lessees or sublessees; and”.

2011, c. 1, s. 89; 2015, c. 21, s. 488; 2015, c. 36, s. 131.

2015-10-21

1029.8.116.17. If section 1029.8.116.16, as it read before 1 January 2012, applies in respect of a particular month included in the taxation year 2011, it is to be read

(a)  as if “1/12” in the formula in the first paragraph were replaced by “1/6”;

(b)  as if “$265” and “$128” wherever they appear in subparagraph a of the second paragraph were replaced by “$220” and “$125”, respectively;

(c)  as if “$515”, “$625” and “$110” wherever they appear in subparagraph b of the second paragraph were replaced by “$75”, “$100” and “$25”, respectively; and

(d)  as if “$790” and “$339” wherever they appear in subparagraph c of the second paragraph were replaced by “$775” and “$332”, respectively.

2011, c. 1, s. 89; 2015, c. 21, s. 488.

2011-02-17

1029.8.116.17. If section 1029.8.116.16 applies in respect of a particular month included in the taxation year 2011, it is to be read

(a)  as if “1/12” in the formula in the first paragraph were replaced by “1/6” ;

(b)  as if “$265” and “$128” wherever they appear in subparagraph a of the second paragraph were replaced by “$220” and “$125”, respectively;

(c)  as if “$515”, “$625” and “$110” wherever they appear in subparagraph b of the second paragraph were replaced by “$75”, “$100” and “$25”, respectively; and

(d)  as if “$790” and “$339” wherever they appear in subparagraph c of the second paragraph were replaced by “$775” and “$332”, respectively.

2011, c. 1, s. 89.