1034.5. For the purposes of section 1034.4 and of section 1035 where that section applies in respect of an eligible spouse of an individual in relation to an amount payable under section 1034.4, “eligible spouse” of an individual for a taxation year has the meaning assigned by section 1029.8.101, as it read before being repealed.
1997, c. 85, s. 273; 1999, c. 83, s. 221; 2021, c. 142021, c. 14, s. 1721.