I-3 - Taxation Act

Section 1029.8.66.8 Disposition versions

2015-10-21

1029.8.66.8. If the aggregate of all eligible expenses for a particular taxation year, in respect of an eligible child who is, for the particular year, a child with an impairment, each of which is an amount paid at any time in the year by an individual or by the individual’s spouse at that time, is at least equal to 25% of the amount specified for the particular year in paragraph b of the definition of “eligible expenses limit” in the first paragraph of section 1029.8.66.6, the individual may add to the individual’s eligible expenses for the particular year in respect of the child, an amount not exceeding the amount specified in that paragraph for the particular year.

If, for a taxation year, more than one individual may add to the aggregate of their respective eligible expenses an amount under the first paragraph, in respect of the same eligible child, the total of the amounts those individuals may so include under that paragraph for the year may not exceed the amount specified for the year in paragraph b of the definition of “eligible expenses limit” in the first paragraph of section 1029.8.66.6.

If those individuals cannot agree as to what portion of the amount they each could, under this section, include in the aggregate of their respective eligible expenses, the Minister may determine that portion of the amount for the year.

2015, c. 21, s. 483.