I-3 - Taxation Act

Section 752.0.1 Disposition versions

2023-09-26

752.0.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  for each person who is under 18 years of age throughout the year and who is a child of the individual if the person is a dependant of the individual in the year and if the person is not a person in respect of whom the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, $3,537 in respect of each completed term, without exceeding two, which began in the year and during which the person was in full-time attendance at an educational institution designated by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3), where the person was enrolled in an educational program referred to in section 752.0.2.1; and

(e)  (paragraph repealed);

(f)  $5,154 for each person, other than the individual’s spouse, who

i.  is related to the individual by blood, marriage or adoption,

ii.  during the year, is 18 years of age or over,

iii.  during the year, ordinarily lives with the individual,

iv.  during the year, is dependent for support on the individual, and

v.  is not a person in respect of whom

(1)  the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, or

(2)  an individual deducts an amount under section 776.41.14 from the individual’s tax otherwise payable for the year under this Part;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  (paragraph repealed);

(j)  (paragraph repealed).

1989, c. 5, s. 104; 1990, c. 7, s. 60; 1991, c. 8, s. 43; 1992, c. 1, s. 55; 1993, c. 19, s. 51; 1995, c. 1, s. 71; 1997, c. 14, s. 109; 1997, c. 31, s. 77; 1997, c. 85, s. 119; 1999, c. 83, s. 85; 2001, c. 51, s. 48; 2003, c. 9, s. 66; 2004, c. 21, s. 192; 2005, c. 1, s. 151; 2005, c. 28, s. 195; 2005, c. 38, s. 138; 2009, c. 5, s. 267; 2013, c. 28, s. 139; 2017, c. 29, s. 126; 2023, c. 19, s. 52.

2017-12-07

752.0.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  for each person who is under 18 years of age throughout the year and who is a child of the individual if the person is a dependant of the individual in the year and if the person is not a person in respect of whom the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, $2,861 in respect of each completed term, without exceeding two, which began in the year and during which the person was in full-time attendance at an educational institution designated by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3), where the person was enrolled in an educational program referred to in section 752.0.2.1; and

(e)  (paragraph repealed);

(f)  $4,168 for each person, other than the individual’s spouse, who

i.  is related to the individual by blood, marriage or adoption,

ii.  during the year, is 18 years of age or over,

iii.  during the year, ordinarily lives with the individual,

iv.  during the year, is dependent for support on the individual, and

v.  is not a person in respect of whom

(1)  the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, or

(2)  an individual deducts an amount under section 776.41.14 from the individual’s tax otherwise payable for the year under this Part;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  (paragraph repealed);

(j)  (paragraph repealed).

1989, c. 5, s. 104; 1990, c. 7, s. 60; 1991, c. 8, s. 43; 1992, c. 1, s. 55; 1993, c. 19, s. 51; 1995, c. 1, s. 71; 1997, c. 14, s. 109; 1997, c. 31, s. 77; 1997, c. 85, s. 119; 1999, c. 83, s. 85; 2001, c. 51, s. 48; 2003, c. 9, s. 66; 2004, c. 21, s. 192; 2005, c. 1, s. 151; 2005, c. 28, s. 195; 2005, c. 38, s. 138; 2009, c. 5, s. 267; 2013, c. 28, s. 139; 2017, c. 29, s. 126.

2014-01-05

752.0.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  for each person who is under 18 years of age throughout the year and who is a child of the individual if the person is a dependant of the individual in the year and if the person is not a person in respect of whom the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, $1,860 in respect of each completed term, without exceeding two, which began in the year and during which the person was in full-time attendance at an educational institution designated by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3), where the person was enrolled in an educational program referred to in section 752.0.2.1; and

(e)  (paragraph repealed);

(f)  $2,705 for each person, other than the individual’s spouse, who

i.  is related to the individual by blood, marriage or adoption,

ii.  during the year, is 18 years of age or over,

iii.  during the year, ordinarily lives with the individual,

iv.  during the year, is dependent for support on the individual, and

v.  is not a person in respect of whom

(1)  the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, or

(2)  an individual deducts an amount under section 776.41.14 from the individual’s tax otherwise payable for the year under this Part;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  (paragraph repealed);

(j)  (paragraph repealed).

1989, c. 5, s. 104; 1990, c. 7, s. 60; 1991, c. 8, s. 43; 1992, c. 1, s. 55; 1993, c. 19, s. 51; 1995, c. 1, s. 71; 1997, c. 14, s. 109; 1997, c. 31, s. 77; 1997, c. 85, s. 119; 1999, c. 83, s. 85; 2001, c. 51, s. 48; 2003, c. 9, s. 66; 2004, c. 21, s. 192; 2005, c. 1, s. 151; 2005, c. 28, s. 195; 2005, c. 38, s. 138; 2009, c. 5, s. 267; 2013, c. 28, s. 139.

2009-05-15

752.0.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  for each person who is under 18 years of age throughout the year and who is a child of the individual if the person is a dependant of the individual in the year and if the person is not a person in respect of whom the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, $1,860 in respect of each completed term, without exceeding two, which began in the year and during which the person was in full-time attendance at an educational institution designated by the Minister of Education, Recreation and Sports for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3), where the person was enrolled in an educational program referred to in section 752.0.2.1; and

(e)  (paragraph repealed);

(f)  $2,705 for each person, other than the individual’s spouse, who

i.  is related to the individual by blood, marriage or adoption,

ii.  during the year, is 18 years of age or over,

iii.  during the year, ordinarily lives with the individual,

iv.  during the year, is dependent for support on the individual, and

v.  is not a person in respect of whom

(1)  the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, deducts an amount under section 776.41.5 from the eligible spouse’s tax otherwise payable for the year under this Part, or

(2)  an individual deducts an amount under section 776.41.14 from the individual’s tax otherwise payable for the year under this Part;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  (paragraph repealed);

(j)  (paragraph repealed).

1989, c. 5, s. 104; 1990, c. 7, s. 60; 1991, c. 8, s. 43; 1992, c. 1, s. 55; 1993, c. 19, s. 51; 1995, c. 1, s. 71; 1997, c. 14, s. 109; 1997, c. 31, s. 77; 1997, c. 85, s. 119; 1999, c. 83, s. 85; 2001, c. 51, s. 48; 2003, c. 9, s. 66; 2004, c. 21, s. 192; 2005, c. 1, s. 151; 2005, c. 28, s. 195; 2005, c. 38, s. 138; 2009, c. 5, s. 267.

2006-03-01

752.0.1. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the aggregate of

(a)  (paragraph repealed);

(b)  $2,765 for a person who is 18 years of age or over during the year in respect of whom the individual is entitled, for the year, to a deduction under paragraph d and in respect of whom the individual does not make any deduction for the year under paragraph f if, at the end of the year or on the date of the individual’s death, the individual has no child in respect of whom the individual or the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, is entitled to an amount deemed under section 1029.8.61.18, for the last month of the year, to be an overpayment of the individual’s tax payable and if the individual designates that person as a first child for the year, in prescribed form;

(c)  $2,550 for each person who is 18 years of age or over during the year in respect of whom the individual is entitled, for the year, to a deduction under paragraph d and in respect of whom the individual does not make any deduction for the year under paragraph b or f;

(d)  for each person who is a child of the individual and who is a dependant of the individual in the year, $1,755 in respect of each completed term, without exceeding two, which began in the year and during which the person was in full-time attendance at an educational institution designated by the Minister of Education, Recreation and Sports for the purposes of the loans and bursaries program for full-time studies in vocational training at the secondary level and for full-time studies at the postsecondary level established under the Act respecting financial assistance for education expenses (chapter A-13.3), where the person was enrolled in an educational program referred to in section 752.0.2.1;

(e)  $1,380 for a person designated by the individual, for the year, as a first child for the purpose of deducting an amount under paragraph b, if the individual does not deduct, from the individual’s tax otherwise payable for the year under this Part, any amount under section 776.41.5 in respect of a person who is the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, and if, during the year, the individual

i.  is unmarried or, being married, does not live with or support the individual’s spouse and is not dependent for support on the individual’s spouse,

ii.  does not live maritally with any person, and

iii.  maintains a self-contained domestic establishment where the individual ordinarily lives;

(f)  $2,550 for each person, other than the individual’s spouse, who

i.  is related to the individual by blood, marriage or adoption,

ii.  during the year, is 18 years of age or over,

iii.  during the year, ordinarily lives with the individual,

iv.  during the year, is dependent for support on the individual, and

v.  in respect of whom the individual makes no deduction for the year under paragraph d;

(g)  (paragraph repealed);

(h)  (paragraph repealed);

(i)  (paragraph repealed);

(j)  (paragraph repealed).

1989, c. 5, s. 104; 1990, c. 7, s. 60; 1991, c. 8, s. 43; 1992, c. 1, s. 55; 1993, c. 19, s. 51; 1995, c. 1, s. 71; 1997, c. 14, s. 109; 1997, c. 31, s. 77; 1997, c. 85, s. 119; 1999, c. 83, s. 85; 2001, c. 51, s. 48; 2003, c. 9, s. 66; 2004, c. 21, s. 192; 2005, c. 1, s. 151; 2005, c. 28, s. 195; 2005, c. 38, s. 138.