I-3 - Taxation Act

Section 1029.8.61.74 Disposition versions

2021-06-02

1029.8.61.74. (Repealed).

2009, c. 5, s. 459; 2019, c. 14, s. 381; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.74. An informal caregiver for a taxation year in relation to a care recipient may attribute an amount for the year, which may not exceed the amount determined under the second paragraph, to an eligible individual for the year, in relation to the care recipient, provided the aggregate of all amounts each of which is an amount so attributed by the informal caregiver for the year to an eligible individual in relation to the care recipient does not exceed $1,500.

The amount to which the first paragraph refers that may be attributed to an eligible individual is equal to

(a)  $250 where the eligible individual provided volunteer respite services in the year to the informal caregiver, in relation to the care recipient, for a total of at least 200 hours and less than 300 hours;

(b)  $500 where the eligible individual provided volunteer respite services in the year to the informal caregiver, in relation to the care recipient, for a total of at least 300 hours and less than 400 hours; and

(c)  $750 where the eligible individual provided volunteer respite services in the year to the informal caregiver, in relation to the care recipient, for a total of at least 400 hours.

Subject to the fourth paragraph, where the amount otherwise attributed by an informal caregiver to an eligible individual under the first paragraph exceeds the amount determined in respect of the eligible individual in accordance with the second paragraph, the amount attributed to the eligible individual is deemed to be equal to the amount so determined.

Where the aggregate of all amounts each of which is an amount otherwise attributed under the first paragraph or deemed to be attributed under the third paragraph, as the case may be, for a taxation year by an informal caregiver to an eligible individual in relation to a care recipient exceeds $1,500, the amount so attributed or deemed to be attributed by the informal caregiver to an eligible individual for the year in relation to the care recipient is deemed to be equal to the amount determined by the Minister for the year in respect of the eligible individual in relation to the care recipient.

2009, c. 5, s. 459; 2019, c. 14, s. 381.

2009-05-15

1029.8.61.74. An informal caregiver for a taxation year in relation to a care recipient may attribute an amount for the year, which may not exceed $500, to an eligible individual for the year, in relation to the care recipient, provided the aggregate of all amounts each of which is an amount so attributed by the informal caregiver for the year to an eligible individual in relation to the care recipient does not exceed $1,000.

Subject to the third paragraph, if the amount otherwise attributed by an informal caregiver to an eligible individual under the first paragraph exceeds $500, the amount attributed to the eligible individual is deemed to be equal to $500.

If the aggregate of all amounts each of which is an amount otherwise attributed under the first paragraph or deemed to be attributed under the second paragraph for a taxation year by an informal caregiver to an eligible individual in relation to a care recipient exceeds $1,000, the amount so attributed or deemed to be attributed by the informal caregiver to an eligible individual for the year in relation to the care recipient is deemed to be equal to the amount determined by the Minister for the year in respect of the eligible individual in relation to the care recipient.

2009, c. 5, s. 459.