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I-3 - Taxation Act
Section 1029.8.61.96.4
Disposition versions
1029.8.61.96.4. (Repealed).
2019, c. 142019, c. 14, s. 3871; 2021, c. 142021, c. 14, s. 15311.
1029.8.61.96.4. Where, for a taxation year, more than one individual could, but for this section, be deemed to have paid an amount to the Minister for the year under section 1029.8.61.96.3 in respect of a same person who is an eligible relative of those individuals, no amount greater than the amount provided for in that section, for the year, in respect of that person shall be deemed to have been paid to the Minister, for the year, under that section in respect of that person.
Where those individuals cannot agree as to what portion of the amount each would, but for this section, be deemed to have paid to the Minister, the Minister may determine that portion of the amount for the year.
