I-3 - Taxation Act

Section 1029.8.66.14 Disposition versions

2023-09-26

1029.8.66.14. (Repealed).

2015, c. 21, s. 483; 2023, c. 19, s. 112.

2015-10-21

1029.8.66.14. An eligible individual for a taxation year who files a fiscal return under section 1000 for that year is deemed to have paid to the Minister, on the individual’s balance-due day for that year, on account of the individual’s tax payable for that year under this Part, an amount equal to 20% of the lesser of $200 and the total of eligible expenses paid in the year by the eligible individual or by the person who is the eligible individual’s spouse at the time of payment.

An eligible individual may be deemed to have paid an amount to the Minister under the first paragraph for a taxation year in respect of an eligible expense only if the eligible individual holds a receipt, containing the prescribed information and constituting proof of payment of the expense, issued by the person or partnership that offered the eligible individual a recognized program of activities.

2015, c. 21, s. 483.