I-3 - Taxation Act

Section 1029.8.61.18.1 Disposition versions

2019-06-19

1029.8.61.18.1. If, for a particular month included in a taxation year, two individuals, who are mutually cohabiting spouses at the beginning of the particular month, would, but for this section, be entitled to receive an amount in respect of a family allowance under section 1029.8.61.18, only the individual described in the second paragraph is entitled to receive that amount for the particular month.

The individual to which the first paragraph refers is

(a)  in the case of an initial application filed by a family, other than a blended family,

i.  the biological mother of the eligible dependent child if the application is deemed, in accordance with section 1029.8.61.24, to have been filed, and

ii.  the first of the individuals referred to in the first paragraph who files an application, other than the application referred to in subparagraph i, in respect of an eligible dependent child;

(b)  in the case of an initial application filed by a blended family,

i.  the individual who has a bond of filiation with the largest number of eligible dependent children named in the application, and

ii.  if each of the cohabiting spouses has a bond of filiation with an equal number of eligible dependent children named in the application, the individual who has a bond of filiation with the youngest child or, if that child has a bond of filiation with each of the cohabiting spouses, the mother; and

(c)  in the case of a second application and of any subsequent application filed by a family, the individual who receives, at the time of the application, an amount in respect of a family allowance.

For the purposes of subparagraphs a and b of the second paragraph, a blended family means two single-parent families that combine to form a new family.

2006, c. 13, s. 182; 2010, c. 25, s. 179; 2019, c. 14, s. 666.

2010-10-27

1029.8.61.18.1. If, for a particular month included in a taxation year, two individuals, who are mutually cohabiting spouses at the beginning of the particular month, would, but for this section, be entitled to receive an amount in respect of a child assistance payment under section 1029.8.61.18, only the individual described in the second paragraph is entitled to receive that amount for the particular month.

The individual to which the first paragraph refers is

(a)  in the case of an initial application filed by a family, other than a blended family,

i.  the biological mother of the eligible dependent child if the application is deemed, in accordance with section 1029.8.61.24, to have been filed, and

ii.  the first of the individuals referred to in the first paragraph who files an application, other than the application referred to in subparagraph i, in respect of an eligible dependent child;

(b)  in the case of an initial application filed by a blended family,

i.  the individual who has a bond of filiation with the largest number of eligible dependent children named in the application, and

ii.  if each of the cohabiting spouses has a bond of filiation with an equal number of eligible dependent children named in the application, the individual who has a bond of filiation with the youngest child or, if that child has a bond of filiation with each of the cohabiting spouses, the mother; and

(c)  in the case of a second application and of any subsequent application filed by a family, the individual who receives, at the time of the application, an amount in respect of a child assistance payment.

For the purposes of subparagraphs a and b of the second paragraph, a blended family means two single-parent families that combine to form a new family.

2006, c. 13, s. 182; 2010, c. 25, s. 179.

2007-01-01

1029.8.61.18.1. If, for a particular month included in a taxation year, two individuals, who are mutually cohabiting spouses at the beginning of the particular month, would, but for this section, be entitled to receive an amount in respect of a child assistance payment under section 1029.8.61.18, only the individual described in the second paragraph is entitled to receive that amount for the particular month.

The individual to which the first paragraph refers is

(a)  in the case of an initial application filed by a family, other than a blended family,

i.  the biological mother of the eligible dependent child if the application is deemed, in accordance with section 1029.8.61.24, to have been filed, and

ii.  the first of the individuals referred to in the first paragraph who files an application, other than the application referred to in subparagraph i, in respect of an eligible dependent child;

(b)  in the case of an initial application filed by a blended family,

i.  the individual who has a bond of filiation with the largest number of eligible dependent children named in the application, and

ii.  if each of the cohabiting spouses has a bond of filiation with an equal number of eligible dependent children named in the application, the individual who has a bond of filiation with the youngest child or, if that child has a bond of filiation with each of the cohabiting spouses, the mother; and

(c)  in the case of a second application and of any subsequent application filed by a family, the individual who receives, at the time of the application, an amount in respect of a child assistance payment.

For the purposes of subparagraphs b and c of the second paragraph, a blended family means two single-parent families that combine to form a new family.

2006, c. 13, s. 182.