I-3 - Taxation Act

Section 1029.8.70 Disposition versions

2009-05-15

1029.8.70. (Repealed).

1995, c. 1, s. 162; 1997, c. 14, s. 239; 1998, c. 16, s. 234; 2000, c. 39, s. 194; 2001, c. 53, s. 223; 2003, c. 2, s. 280; 2009, c. 5, s. 463.

2006-03-01

1029.8.70. An individual may not include, in computing his qualified child care expenses for a taxation year, in respect of the aggregate of all amounts each of which is an amount paid in respect of child care expenses for each child who is an eligible child, for the year, of the individual or the supporting person of the child, any amount in excess of the lesser of the amount determined under subparagraph a of the second paragraph and the amount determined under subparagraph b of that paragraph, where the earned income for the year of the individual exceeds the earned income, for the year, of the supporting person.

The amounts referred to in the first paragraph are the following:

(a)  the total of the product obtained when $10,000 is multiplied by the number of eligible children of the individual, or of the supporting person, for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in the first paragraph were incurred, the product obtained when $7,000 is multiplied by the number of eligible children of the individual, or of the supporting person, for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom child care expenses referred to in the first paragraph were incurred, and the product obtained when $4,000 is multiplied by the number of all other eligible children of the individual, or of the supporting person, for the year in respect of whom child care expenses referred to in the first paragraph were incurred;

(b)  an amount equal to the aggregate of

i.  the product obtained when the total of the product obtained when $250 is multiplied by the number of eligible children of the individual, or of the supporting person, for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in the first paragraph were incurred, the product obtained when $175 is multiplied by the number of eligible children of the individual, or of the supporting person, for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom child care expenses referred to in the first paragraph were incurred, and the product obtained when $100 is multiplied by the number of all other eligible children of the individual, or of the supporting person, for the year in respect of whom child care expenses referred to in the first paragraph were incurred, is multiplied by the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person of the child was

(1)  a student in attendance at a qualified educational institution and enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program,

(2)  a person certified by a physician, within the meaning of section 752.0.18, to be a person who was incapable of caring for children because of mental or physical infirmity which is likely to be for a long, continuous and indefinite period, or because of mental or physical infirmity and the person’s confinement, throughout a period of not less than two weeks in the year, to bed, to a wheel- chair or as a patient in a hospital centre or other similar institution,

(3)  a person confined to a prison or a similar institution throughout a period of not less than two weeks in the year,

(4)  a person who was living separate and apart from the individual at the end of the year and for a period of at least 90 days that began in the year, because of the breakdown of their marriage, or

(5)  a person who was carrying on an active business on a regular and continuous basis, and

ii.  the product obtained when the total of the product obtained when $250 is multiplied by the number of eligible children of the individual, or of the supporting person, for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in the first paragraph were incurred, the product obtained when $175 is multiplied by the number of eligible children of the individual, or of the supporting person, for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom child care expenses referred to in the first paragraph were incurred, and the product obtained when $100 is multiplied by the number of all other eligible children of the individual, or of the supporting person, for the year in respect of whom child care expenses referred to in the first paragraph were incurred, is multiplied by the number of months in the year, other than a month that includes all or part of a week described in subparagraph i, during which the child care expenses were incurred and throughout which the supporting person of the child was a student in attendance at a qualified educational institution and enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 12 hours per month on courses in the program.

1995, c. 1, s. 162; 1997, c. 14, s. 239; 1998, c. 16, s. 234; 2000, c. 39, s. 194; 2001, c. 53, s. 223; 2003, c. 2, s. 280.