I-3 - Taxation Act

Section 1029.8.61.96.21 Disposition versions

2021-06-02

1029.8.61.96.21. An individual may be deemed to have paid an amount to the Minister under section 1029.8.61.96.13 for a taxation year in respect of a person only if the individual files with the Minister, together with the fiscal return the individual is required to file for the year under section 1000, or would be required to file if tax were payable by the individual for the year under this Part, the prescribed form containing prescribed information on which

(a)  the individual certifies that, throughout the person’s minimum cohabitation period for the year, the individual ordinarily lived with that person in a self-contained domestic establishment, other than an excluded dwelling; and

(b)  the individual certifies that, throughout the period referred to in paragraph a, the individual or the person, or the spouse of either of them if the spouse lives with them, is, alone or jointly with another person, the owner, lessee or sublessee of the self-contained domestic establishment referred to in paragraph a.

2021, c. 14, s. 154.