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I-3 - Taxation Act

Section 1029.8.61.88
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1029.8.61.88. (Repealed).
2011, c. 34, s. 100; 2021, c. 14, s. 153.
1029.8.61.88. The amount determined by the formula in the first paragraph of section 1029.8.61.85, in respect of each person who is an eligible relative of an individual and has reached 18 years of age in a taxation year, and taken into account for the purpose of computing the amount that the individual is deemed to have paid to the Minister under section 1029.8.61.85 for the year on account of the individual’s tax payable under this Part is to be replaced by an amount equal to the proportion of that amount that the number of months in the year that follow the month in which that person reaches 18 years of age is of 12.
2011, c. 34, s. 100.
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