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I-3 - Taxation Act

Section 1029.8.73
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1029.8.73. Where an individual is resident in Canada during part of a taxation year but is not resident in Canada during another part of the year, the definition of “child care expense” in section 1029.8.67 shall, for that year in respect of that individual, be read as though the reference to “services provided during the year” were replaced by a reference to “services provided during a period of the year during which the individual is resident in Canada”.
1995, c. 1, s. 162; 2009, c. 5, s. 464.
1029.8.73. Where an individual is resident in Canada during part of a taxation year but is not resident in Canada during another part of the year, the definition of “qualified child care expense” in section 1029.8.67 shall, for that year in respect of that individual, be read as though the reference to “services provided during the year” were replaced by a reference to “services provided during a period of the year during which the individual is resident in Canada”.
1995, c. 1, s. 162.
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