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I-3 - Taxation Act
Section 752.0.7.4
Disposition versions
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 18.75% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,707, if the individual is an individual described in the second paragraph for the year or if the following conditions are met:
(1) (subparagraph repealed),
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father, mother, grandfather, grandmother, great-grandfather or great-grandmother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the individual’s account of property taxes for the year, or, if the individual is unable to file a copy of that account or if the individual does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $2,107, if the individual meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with a person of whom the individual is the father or mother and who is an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount described in the third paragraph in respect of the individual for the year by 125%; and
iii. where the individual has reached 65 years of age before the end of the year, $3,132; and
(b) in respect of the individual’s eligible spouse for the year,
i. $1,707, if the following conditions are met:
(1) (subparagraph repealed),
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father, mother, grandfather, grandmother, great-grandfather or great-grandmother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the account of property taxes, for the year, of the individual’s eligible spouse, or, if the individual is unable to file a copy of that account or if the spouse does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year, unless that copy or the form is otherwise filed with the Minister for the year by the spouse;
i.1. $2,107, if the eligible spouse meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with a person of whom the eligible spouse is the father or mother and who is an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount described in the third paragraph in respect of the eligible spouse for the year by 125%; and
iii. where the eligible spouse has reached 65 years of age before the end of the year, $3,132.
The individual to whom the portion of subparagraph i of subparagraph a of the first paragraph before subparagraph 2 refers for a taxation year is the individual in respect of whom the following conditions are met:
(a) the individual does not have an eligible spouse for the year;
(b) the individual received, in the year, a basic benefit under the Basic Income Program provided for in Chapter VI of Title II of the Individual and Family Assistance Act (chapter A-13.1.1) that was increased by the adjustment for an adult without a spouse prescribed in section 177.73 of the Individual and Family Assistance Regulation (chapter A-13.1.1, r. 1); and
(c) the amount taken into consideration in computing the amount deducted, under section 752.0.0.1, from the individual’s tax otherwise payable for the year under this Part is less than the aggregate of all amounts, included by the individual in computing income for the year, each of which is
i. where the individual became, in the year, a recipient under the Basic Income Program,
(1) financial assistance paid under that program,
(2) financial assistance paid under the Social Solidarity Program provided for in Chapter II of Title II of the Individual and Family Assistance Act, or
(3) an amount described in subparagraph 1 or 2 of the first paragraph of section 177.46 of the Individual and Family Assistance Regulation, or
ii. in any other case, financial assistance paid under the Basic Income Program.
The amount to which subparagraph ii of subparagraph a of the first paragraph refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of subparagraph b of that paragraph refers for a taxation year in respect of the eligible spouse of an individual for the year is equal to the aggregate of
(a) the amount described in section 752.0.8 for the year in respect of the individual or, as the case may be, the amount described in section 752.0.8 for the year in respect of that eligible spouse;
(b) the aggregate of all amounts received in the year by the individual on account of a retirement income security benefit payable under Part 2 of the Veterans Well-being Act (S.C. 2005, c. 21) or, as the case may be, the aggregate of all amounts received as such in the year by that eligible spouse; and
(c) the aggregate of all amounts received in the year by the individual on account of an income replacement benefit payable under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 1 of section 19.1, paragraph b of subsection 1 of section 23 or subsection 1 of section 26.1 of that Act (as modified, where applicable, under Part 5 of that Act) or, as the case may be, the aggregate of all amounts received as such in the year by that eligible spouse.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 18.75% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,707, if the following conditions are met:
(1) (subparagraph repealed),
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father, mother, grandfather, grandmother, great-grandfather or great-grandmother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the individual’s account of property taxes for the year, or, if the individual is unable to file a copy of that account or if the individual does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $2,107, if the individual meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with a person of whom the individual is the father or mother and who is an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount described in the second paragraph in respect of the individual for the year by 125%; and
iii. where the individual has reached 65 years of age before the end of the year, $3,132; and
(b) in respect of the individual’s eligible spouse for the year,
i. $1,707, if the following conditions are met:
(1) (subparagraph repealed),
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father, mother, grandfather, grandmother, great-grandfather or great-grandmother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the account of property taxes, for the year, of the individual’s eligible spouse, or, if the individual is unable to file a copy of that account or if the spouse does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year, unless that copy or the form is otherwise filed with the Minister for the year by the spouse;
i.1. $2,107, if the eligible spouse meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with a person of whom the eligible spouse is the father or mother and who is an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount described in the second paragraph in respect of the eligible spouse for the year by 125%; and
iii. where the eligible spouse has reached 65 years of age before the end of the year, $3,132.
The amount to which subparagraph ii of subparagraph a of the first paragraph refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of subparagraph b of that paragraph refers for a taxation year in respect of the eligible spouse of an individual for the year is equal to the aggregate of
(a) the amount described in section 752.0.8 for the year in respect of the individual or, as the case may be, the amount described in section 752.0.8 for the year in respect of that eligible spouse;
(b) the aggregate of all amounts received in the year by the individual on account of a retirement income security benefit payable under Part 2 of the Veterans Well-being Act (S.C. 2005, c. 21) or, as the case may be, the aggregate of all amounts received as such in the year by that eligible spouse; and
(c) the aggregate of all amounts received in the year by the individual on account of an income replacement benefit payable under Part 2 of the Veterans Well-being Act, if the amount is determined under subsection 1 of section 19.1, paragraph b of subsection 1 of section 23 or subsection 1 of section 26.1 of that Act (as modified, where applicable, under Part 5 of that Act) or, as the case may be, the aggregate of all amounts received as such in the year by that eligible spouse.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 18.75% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,707, if the following conditions are met:
(1) (subparagraph repealed),
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father, mother, grandfather, grandmother, great-grandfather or great-grandmother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the individual’s account of property taxes for the year, or, if the individual is unable to file a copy of that account or if the individual does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $2,107, if the individual meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with a person of whom the individual is the father or mother and who is an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount described in the second paragraph in respect of the individual for the year by 125%; and
iii. where the individual has reached 65 years of age before the end of the year, $3,132; and
(b) in respect of the individual’s eligible spouse for the year,
i. $1,707, if the following conditions are met:
(1) (subparagraph repealed),
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father, mother, grandfather, grandmother, great-grandfather or great-grandmother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the account of property taxes, for the year, of the individual’s eligible spouse, or, if the individual is unable to file a copy of that account or if the spouse does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year, unless that copy or the form is otherwise filed with the Minister for the year by the spouse;
i.1. $2,107, if the eligible spouse meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with a person of whom the eligible spouse is the father or mother and who is an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount described in the second paragraph in respect of the eligible spouse for the year by 125%; and
iii. where the eligible spouse has reached 65 years of age before the end of the year, $3,132.
The amount to which subparagraph ii of subparagraph a of the first paragraph refers for a taxation year in respect of an individual or, as the case may be, the amount to which subparagraph ii of subparagraph b of that paragraph refers for a taxation year in respect of the eligible spouse of an individual for the year is equal to the aggregate of
(a) the amount described in section 752.0.8 for the year in respect of the individual or, as the case may be, the amount described in section 752.0.8 for the year in respect of that eligible spouse; and
(b) the aggregate of all amounts received in the year by the individual on account of a retirement income security benefit payable under Part 2 of the Veterans Well-being Act (S.C. 2005, c. 21) or, as the case may be, the aggregate of all amounts received as such in the year by that eligible spouse.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 18.75% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,707, if the following conditions are met:
(1) (subparagraph repealed),
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the individual’s account of property taxes for the year, or, if the individual is unable to file a copy of that account or if the individual does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $2,107, if the individual meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount referred to in section 752.0.8 in respect of the individual for the year by 125%; and
iii. where the individual has reached 65 years of age before the end of the year, $3,132; and
(b) in respect of the individual’s eligible spouse for the year,
i. $1,707, if the following conditions are met:
(1) (subparagraph repealed),
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the account of property taxes, for the year, of the individual’s eligible spouse, or, if the individual is unable to file a copy of that account or if the spouse does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year, unless that copy or the form is otherwise filed with the Minister for the year by the spouse;
i.1. $2,107, if the eligible spouse meets the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $2,782 and the amount obtained by multiplying the amount referred to in section 752.0.8 in respect of the eligible spouse for the year by 125%; and
iii. where the eligible spouse has reached 65 years of age before the end of the year, $3,132.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 15% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed),
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the individual’s account of property taxes for the year, or, if the individual is unable to file a copy of that account or if the individual does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $1,465, if the individual complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $2,000 and the amount referred to in section 752.0.8 in respect of the individual for the year;
iii. where the individual has attained, before the end of the year, the age of eligibility in relation to that year, $2,200;
(b) in respect of the individual’s eligible spouse for the year,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed),
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the account of property taxes, for the year, of the individual’s eligible spouse, or, if the individual is unable to file a copy of that account or if the spouse does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year, unless that copy or the form is otherwise filed with the Minister for the year by the spouse;
i.1. $1,465, if the eligible spouse complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $2,000 and the amount referred to in section 752.0.8 in respect of the eligible spouse for the year;
iii. where the eligible spouse has attained, before the end of the year, the age of eligibility in relation to that year, $2,200.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 15% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed),
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the individual’s account of property taxes for the year, or, if the individual is unable to file a copy of that account or if the individual does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $1,465, if the individual complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $2,000 and the amount referred to in section 752.0.8 in respect of the individual for the year;
iii. where the individual has attained the age of 65 years before the end of the year, $2,200;
(b) in respect of the individual’s eligible spouse for the year,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed),
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in relation to the self-contained domestic establishment, a copy of the account of property taxes, for the year, of the individual’s eligible spouse, or, if the individual is unable to file a copy of that account or if the spouse does not own the self-contained domestic establishment, the prescribed form, on or before the individual’s filing-due date for the year, unless that copy or the form is otherwise filed with the Minister for the year by the spouse;
i.1. $1,465, if the eligible spouse complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $2,000 and the amount referred to in section 752.0.8 in respect of the eligible spouse for the year;
iii. where the eligible spouse has attained the age of 65 years before the end of the year, $2,200.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 15% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed);
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual or, if the individual is deceased, the individual’s legal representative files with the Minister, for the year, in relation to the self-contained domestic establishment, a prescribed document or, if the individual is unable to file such a document, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $1,465, if the individual complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $2,000 and the amount referred to in section 752.0.8 in respect of the individual for the year;
iii. where the individual has attained the age of 65 years before the end of the year, $2,200;
(b) in respect of the individual’s eligible spouse for the year,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed);
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in respect of the self-contained domestic establishment, a prescribed document or, if the individual is unable to file such a document, the prescribed form, on or before the individual’s filing-due date for the year, except where the document or the form is otherwise filed with the Minister for the year by the eligible spouse;
i.1. $1,465, if the eligible spouse complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $2,000 and the amount referred to in section 752.0.8 in respect of the eligible spouse for the year;
iii. where the eligible spouse has attained the age of 65 years before the end of the year, $2,200.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 15% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed);
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person of whom the individual is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual or, if the individual is deceased, the individual’s legal representative files with the Minister, for the year, in relation to the self-contained domestic establishment, a prescribed document or, if the individual is unable to file such a document, the prescribed form, on or before the individual’s filing-due date for the year;
i.1. $1,465, if the individual complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the individual lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) 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 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;
ii. the lesser of $1,500 and the amount referred to in section 752.0.8 in respect of the individual for the year;
iii. where the individual has attained the age of 65 years before the end of the year, $2,200;
(b) in respect of the individual’s eligible spouse for the year,
i. $1,180, if the following conditions are complied with:
(1) (subparagraph repealed);
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person of whom the eligible spouse is the father or mother and who is an eligible student for the year, within the meaning of section 776.41.12, lives during the year, and
(3) the individual files with the Minister, for the year, in respect of the self-contained domestic establishment, a prescribed document or, if the individual is unable to file such a document, the prescribed form, on or before the individual’s filing-due date for the year, except where the document or the form is otherwise filed with the Minister for the year by the eligible spouse;
i.1. $1,465, if the eligible spouse complies with the conditions set out in subparagraphs 2 and 3 of subparagraph i and
(1) the eligible spouse lives in the year with an eligible student referred to in subparagraph 2 of subparagraph i, and
(2) at the end of the year or on the date of the eligible spouse’s death, the eligible spouse has no child in respect of whom the eligible spouse 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 eligible spouse’s tax payable;
ii. the lesser of $1,500 and the amount referred to in section 752.0.8 in respect of the eligible spouse for the year;
iii. where the eligible spouse has attained the age of 65 years before the end of the year, $2,200.
752.0.7.4. 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 amount by which the aggregate of the following amounts exceeds 15% of the individual’s family income for the year:
(a) in respect of the individual,
i. $1,115, if the following conditions are complied with:
(1) (subparagraph repealed),
(2) the individual ordinarily lives, throughout the year or, if the individual dies in the year, throughout the period of the year before the time of death, in a self-contained domestic establishment maintained by the individual and in which no person, other than the individual, a person under 18 years of age or a person in respect of whom the individual is entitled to a deduction under paragraph b or c of section 752.0.1, lives during the year or, if the individual dies in the year, during the period of the year before the time of death, and
(3) the individual or, if the individual is deceased, the individual’s legal representative files with the Minister, for the year, in relation to the self-contained domestic establishment, a prescribed document or, if the individual is unable to file such a document, the prescribed form, on or before the individual’s filing-due date for the year;
ii. the lesser of $1,000 and the amount referred to in section 752.0.8 in respect of the individual for the year;
iii. where the individual has attained the age of 65 years before the end of the year, $2,200;
(b) in respect of the individual’s eligible spouse for the year,
i. $1,115, if the following conditions are complied with:
(1) (subparagraph repealed),
(2) the eligible spouse ordinarily lives, throughout the year, in a self-contained domestic establishment maintained by the eligible spouse and in which no person, other than the eligible spouse, a person under 18 years of age or a person in respect of whom the eligible spouse is entitled to a deduction under paragraph b or c of section 752.0.1, lives during the year, and
(3) the individual files with the Minister, for the year, in respect of the self-contained domestic establishment, a prescribed document or, if the individual is unable to file such a document, the prescribed form, on or before the individual’s filing-due date for the year, except where the document or the form is otherwise filed with the Minister for the year by the eligible spouse;
ii. the lesser of $1,000 and the amount referred to in section 752.0.8 in respect of the eligible spouse for the year;
iii. where the eligible spouse has attained the age of 65 years before the end of the year, $2,200.
