I-3 - Taxation Act

Section 752.0.18.0.1 Disposition versions

2019-06-19

752.0.18.0.1. For the purposes of sections 752.0.12 and 752.0.13.2, a dependant of an individual during a taxation year means a person who 

(a)  is supported by the individual during the year;

(b)  during the year, lives ordinarily with the individual or is deemed to live ordinarily with the individual under the second paragraph; and

(c)  is the child, grandchild, brother, sister, nephew, niece, uncle, aunt, great-uncle, great-aunt, father, mother or any other direct ascendant of the individual or of the spouse of the individual.

For the purposes of subparagraph b of the first paragraph, a person who, during a year, does not live ordinarily with the individual and who, during the year, is a dependant of the individual by reason of mental or physical infirmity, is deemed to ordinarily live with that individual during that year, except if the person has not been resident in Canada at any time in the year where the person is not the child or grandchild of the individual or of the spouse of the individual.

2005, c. 1, s. 169; 2019, c. 14, s. 229.

2006-03-01

752.0.18.0.1. For the purposes of the first paragraph of section 752.0.12 and section 752.0.13.2, a dependant of an individual during a taxation year means a person who

(a)  is supported by the individual during the year;

(b)  during the year, lives ordinarily with the individual or is deemed to live ordinarily with the individual under the second paragraph; and

(c)  is the child, grandchild, brother, sister, nephew, niece, uncle, aunt, great-uncle, great-aunt, father, mother or any other direct ascendant of the individual or of the spouse of the individual.

For the purposes of subparagraph b of the first paragraph, a person who, during a year, does not live ordinarily with the individual and who, during the year, is a dependant of the individual by reason of mental or physical infirmity, is deemed to ordinarily live with that individual during that year, except if the person has not been resident in Canada at any time in the year where the person is not the child or grandchild of the individual or of the spouse of the individual.

2005, c. 1, s. 169.