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I-3 - Taxation Act
Section 1029.8.61.5.1
Disposition versions
1029.8.61.5.1. If, for a taxation year, an eligible individual is the eligible spouse of another eligible individual, the following rules apply:
(a) only one of those eligible individuals is deemed to have paid an amount to the Minister on account of that eligible individual’s tax payable for the year under section 1029.8.61.5;
(b) the eligible expense made in the year by the eligible spouse of the eligible individual to whom paragraph a applies is deemed to be an eligible expense made in the year by that individual, to the extent that the amount of such an expense is not otherwise included in the aggregate of all amounts each of which is an eligible expense made in the year by the eligible individual; and
(c) the amount determined for the year under the fourth paragraph of section 1029.8.61.5 in respect of the eligible individual to whom paragraph a applies is to be increased by the amount that would be determined for the year under that paragraph in respect of the eligible individual’s eligible spouse if this division were read without reference to this section.
1029.8.61.5.1. If, for a taxation year, an eligible individual is the eligible spouse of another eligible individual, the following rules apply:
(a) only one of those eligible individuals is deemed to have paid an amount to the Minister on account of that eligible individual’s tax payable for the year under section 1029.8.61.5;
(b) the eligible expense made in the year by the eligible spouse of the eligible individual to whom paragraph a applies is deemed to be an eligible expense made in the year by that individual, to the extent that the amount of such an expense is not otherwise included in the aggregate of all amounts each of which is an eligible expense made in the year by the eligible individual; and
(c) the amount determined for the year under the third paragraph of section 1029.8.61.5 in respect of the eligible individual to whom paragraph a applies is to be increased by the amount that would be determined for the year under that paragraph in respect of the eligible individual’s eligible spouse if this division were read without reference to this section.
