I-3 - Taxation Act

Section 1029.8.69 Disposition versions

2009-05-15

1029.8.69. For the purpose of determining an individual’s qualified child care expenses for a taxation year, the individual may include, in the aggregate of the individual’s child care expenses for the year, an amount paid as such,

(a)  only if, where paragraph a.1 does not apply, proof of payment of the amount is provided by filing with the Minister one or more receipts each of which was issued by the payee and contains, where the payee is an individual, the individual’s Social Insurance Number;

(a.1)  only if, where the amount was paid to a person required, under the regulations made under section 1086, to send, in respect of that amount, an information return to the individual or the individual’s eligible spouse, the individual attaches a copy of the information return to the fiscal return the individual is required to file for the year under section 1000, or would be so required to file if the individual had tax payable for the year under this Part; and

(b)  only to the extent that the amount

i.  is not taken into account in computing the amount that another individual, except the individual’s eligible spouse for the year, is deemed to have paid to the Minister under section 1029.8.79, and

ii.  is not an amount, other than an amount that is included in computing a taxpayer’s income and that is not deductible in computing his taxable income, in respect of which any taxpayer is or was entitled to a reimbursement or any other form of assistance.

1995, c. 1, s. 162; 1997, c. 14, s. 238; 2000, c. 39, s. 193; 2003, c. 9, s. 349; 2009, c. 5, s. 462.

2006-03-01

1029.8.69. In computing an individual’s qualified child care expenses for a taxation year, the individual may include an amount paid in respect of child care expenses

(a)  only if, where paragraph a.1 does not apply, proof of payment of the amount is provided by filing with the Minister one or more receipts each of which was issued by the payee and contains, where the payee is an individual, the individual’s Social Insurance Number;

(a.1)  only if, where the amount was paid to a person required, under the regulations made under section 1086, to file, in respect of that amount, an information return to the individual or the supporting person who paid the amount, the individual attaches a copy of the information return to the fiscal return he is required to file for the year under section 1000, or would be so required to file if he had tax payable for the year under this Part;

(b)  only to the extent that the amount

i.  is not taken into account in computing the amount that another individual, except the individual’s eligible spouse for the year, is deemed to have paid to the Minister under section 1029.8.79, and

ii.  is not an amount, other than an amount that is included in computing a taxpayer’s income and that is not deductible in computing his taxable income, in respect of which any taxpayer is or was entitled to a reimbursement or any other form of assistance.

1995, c. 1, s. 162; 1997, c. 14, s. 238; 2000, c. 39, s. 193; 2003, c. 9, s. 349.