1029.8.61.106. Section 1029.8.61.105 applies in respect of an eligible individual in relation to a taxation year only if the eligible individual files with the Minister, together with the fiscal return the eligible individual files for the year under section 1000, a written statement from the eligible individual’s eligible spouse for the year in the prescribed form referred to in section 1029.8.61.105.
2019, c. 142019, c. 14, s. 3901.