I-3 - Taxation Act

Section 1029.8.61.11 Disposition versions

2007-01-01

1029.8.61.11. If, at the beginning of a particular month, a person has a bond of filiation with an eligible dependent child with whom the person resides, other than a child who is the subject of shared custody at the beginning of the particular month, the person is deemed to fulfill the responsibility for the care and upbringing of the eligible dependent child at the beginning of the particular month, unless the person is the child’s biological mother and, at the beginning of the particular month, has not reached 18 years of age and does not have a cohabiting spouse.

For the purposes of the first paragraph, an eligible dependent child who is the subject of shared custody at the beginning of a particular month means

(a)  a child whose custody is shared between persons with whom the child has a bond of filiation, and in respect of whom each of those persons assumes at least 40% of custody time during the particular month; or

(b)  a child whose custody is shared between a person with whom the child does not have a bond of filiation and a person with whom the child has such a bond, if the latter person assumes less than 50% of custody time during the particular month.

If a person is deemed, under the first paragraph, to fulfill the responsibility for the care and upbringing of an eligible dependent child at the beginning of a particular month, no person other than a person referred to in the first paragraph may be considered to be fulfilling that responsibility in respect of that child at the beginning of the particular month.

2005, c. 1, s. 257; 2006, c. 13, s. 176.

2006-03-01

1029.8.61.11. Where an eligible dependent child resides with his or her mother, the mother is deemed to be the person who primarily fulfils the responsibility for the care and upbringing of the eligible dependent child, except where

(a)  the mother declares to the Board that she lives with the father of the child and that the father primarily fulfils the responsibility for the care and upbringing of each eligible dependent child living with them;

(b)  the mother is an eligible dependent child of an eligible individual and each of them files an application in respect of the same eligible dependent child;

(c)  the eligible dependent child has more than one mother with whom the eligible dependent child resides and each mother files an application in respect of that child; or

(d)  more than one person files an application in respect of the same eligible dependent child who resides with each of them in different places.

2005, c. 1, s. 257.