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I-3 - Taxation Act
Section 776.41.21
Disposition versions
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is
i. for a taxation year subsequent to the taxation year 2013, the amount obtained by multiplying 8% by the amount by which the amount deemed to have been paid by the individual under subsection 1 of section 122.91 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) for the year is exceeded by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are paid in respect of the year and referred to in subparagraph i of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are paid in respect of the year and referred to in any of subparagraphs ii to iv of that paragraph a, or
ii. for the taxation year 2013, the aggregate of
(1) the amount obtained by multiplying 8% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph a, and
(2) the amount obtained by multiplying 20% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph b of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph b; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.0.7, 752.0.10.0.9, 752.0.10.6 to 752.0.10.6.2, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under any of sections 752.0.10.6 to 752.0.10.6.2 and 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if
(a) the individual files a fiscal return for the year under this Part; and
(b) the person of whom the individual is the father, mother, grandfather or grandmother files a fiscal return for the year under this Part, together with the prescribed form.
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is
i. for a taxation year subsequent to the taxation year 2013, the amount obtained by multiplying 8% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are paid in respect of the year and referred to in subparagraph i of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are paid in respect of the year and referred to in any of subparagraphs ii to iv of that paragraph a, or
ii. for the taxation year 2013, the aggregate of
(1) the amount obtained by multiplying 8% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph a, and
(2) the amount obtained by multiplying 20% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph b of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph b; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.0.7, 752.0.10.0.9, 752.0.10.6 to 752.0.10.6.2, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under any of sections 752.0.10.6 to 752.0.10.6.2 and 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if
(a) the individual files a fiscal return for the year under this Part; and
(b) the person of whom the individual is the father, mother, grandfather or grandmother files a fiscal return for the year under this Part, together with the prescribed form.
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is
i. for a taxation year subsequent to the taxation year 2013, the amount obtained by multiplying 8% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are paid in respect of the year and referred to in subparagraph i of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are paid in respect of the year and referred to in any of subparagraphs ii to iv of that paragraph a, or
ii. for the taxation year 2013, the aggregate of
(1) the amount obtained by multiplying 8% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph a, and
(2) the amount obtained by multiplying 20% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph b of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph b; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.0.7, 752.0.10.6 to 752.0.10.6.2, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under any of sections 752.0.10.6 to 752.0.10.6.2 and 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if
(a) the individual files a fiscal return for the year under this Part; and
(b) the person of whom the individual is the father, mother, grandfather or grandmother files a fiscal return for the year under this Part, together with the prescribed form.
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is
i. for a taxation year subsequent to the taxation year 2013, the amount obtained by multiplying 8% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are paid in respect of the year and referred to in subparagraph i of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are paid in respect of the year and referred to in any of subparagraphs ii to iv of that paragraph a, or
ii. for the taxation year 2013, the aggregate of
(1) the amount obtained by multiplying 8% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph a of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph a, and
(2) the amount obtained by multiplying 20% by the aggregate of all amounts each of which is either the amount of the person’s tuition fees that are referred to in subparagraph v or vi of paragraph b of section 752.0.18.10 or the amount of the person’s examination fees that are referred to in subparagraph vii of that paragraph b; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.6 to 752.0.10.6.2, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under any of sections 752.0.10.6 to 752.0.10.6.2 and 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if
(a) the individual files a fiscal return for the year under this Part; and
(b) the person of whom the individual is the father, mother, grandfather or grandmother files a fiscal return for the year under this Part, together with the prescribed form.
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is the amount obtained by multiplying the percentage determined under section 750.1 for the year by the aggregate of
i. the amount of the person’s tuition fees that are paid in respect of the year and that are referred to in paragraph a of section 752.0.18.10, and
ii. the amount of the person’s examination fees that are paid in respect of the year and that are referred to in any of paragraphs b to d of section 752.0.18.10; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.0.3, 752.0.10.0.5, 752.0.10.6, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under section 752.0.10.6 or 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if
(a) the individual files a fiscal return for the year under this Part; and
(b) the person of whom the individual is the father, mother, grandfather or grandmother files a fiscal return for the year under this Part, together with the prescribed form.
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is the amount obtained by multiplying the percentage determined under section 750.1 for the year by the aggregate of
i. the amount of the person’s tuition fees that are paid in respect of the year and that are referred to in paragraph a of section 752.0.18.10, and
ii. the amount of the person’s examination fees that are paid in respect of the year and that are referred to in any of paragraphs b to d of section 752.0.18.10; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.0.5, 752.0.10.6, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under section 752.0.10.6 or 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if
(a) the individual files a fiscal return for the year under this Part; and
(b) the person of whom the individual is the father, mother, grandfather or grandmother files a fiscal return for the year under this Part, together with the prescribed form.
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is the amount obtained by multiplying the percentage determined under section 750.1 for the year by the aggregate of
i. the amount of the person’s tuition fees that are paid in respect of the year and that are referred to in paragraph a of section 752.0.18.10, and
ii. the amount of the person’s examination fees that are paid in respect of the year and that are referred to in paragraph b or c of section 752.0.18.10; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.6, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under section 752.0.10.6 or 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if
(a) the individual files a fiscal return for the year under this Part; and
(b) the person of whom the individual is the father, mother, grandfather or grandmother files a fiscal return for the year under this Part, together with the prescribed form.
776.41.21. An individual who is the father, mother, grandfather or grandmother of a person may deduct, from the individual’s tax otherwise payable for a taxation year under this Part, the amount that the person transfers to the individual for the year, for the purposes of this Title, by means of the prescribed form containing prescribed information and that may not exceed the amount determined by the formula
A - B.
In the formula in the first paragraph,
(a) A is the amount obtained by multiplying the percentage determined under section 750.1 for the year by the aggregate of
i. the amount of the person’s tuition fees that are paid in respect of the year and that are referred to in paragraph a of section 752.0.18.10, and
ii. the amount of the person’s examination fees that are paid in respect of the year and that are referred to in paragraph b or c of section 752.0.18.10; and
(b) B is the person’s tax otherwise payable for the year under this Part, computed by taking into account only the amounts that the person may deduct under sections 752.0.0.1, 752.0.1, 752.0.7.4, 752.0.10.6, 752.0.11, 752.0.13.1, 752.0.13.1.1, 752.0.14, 752.0.18.3, 752.0.18.8, 776.1.5.0.17, 776.1.5.0.18 and 776.41.14.
For the purposes of subparagraph b of the second paragraph, the amount that a person may, if applicable, deduct, for a taxation year, under section 752.0.10.6 or 752.0.11 is deemed to be equal to the portion of that amount that the person claims as a deduction in the person’s fiscal return that the person files for the year under this Part.
A person may transfer an amount for a taxation year, in accordance with the first paragraph, to no more than one individual, provided the aggregate of the amounts described in subparagraph a of the second paragraph in respect of the person exceeds $100.
