I-3 - Taxation Act

Section 1029.8.116.41 Disposition versions

2022-06-08

1029.8.116.41. In this division,

“eligible individual” means an individual, other than an excluded individual, who, at the end of 31 December 2021,

(a)  is either 18 years of age or over, or an emancipated minor or a minor who is the father or mother of a child with whom the minor resides; and

(b)  is, as the case may be,

i.  a Canadian citizen,

ii.  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C. 2001, c. 27),

iii.  a temporary resident or the holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time, or

iv.  a protected person within the meaning of the Immigration and Refugee Protection Act;

“excluded individual” means either

(a)  a person who is exempt from tax for the taxation year 2021 under section 982 or 983 or any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002); or

(b)  a person who, at the end of the taxation year 2021, is confined to a prison or a similar institution and has been so confined in the year for one or more periods totalling more than 183 days.

For the purposes of paragraph b of the definition of “excluded individual” in the first paragraph, a person who has been allowed, in the taxation year 2021, to be temporarily absent from a prison or similar institution to which the person has been confined is deemed to be confined to that prison or similar institution during each day of the year during which the person has been so allowed to be temporarily absent.

2022, c. 23, s. 122.