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S-3.1.1 - Act respecting income security
Section 48.1
Disposition versions
48.1. Where an adult eligible for benefits under the program or his spouse incurs, for the year, child care expenses that qualify for the child care expense credit provided for in sections 1029.8.67 to 1029.8.81 of the Taxation Act (chapter I-3), and where he or his spouse is, in respect of the expenses, deemed to have paid an amount for that year under section 1029.8.79 of that Act as partial payment of his tax payable under Parts I and I.2 of that Act, the amount of benefits determined under section 48 is, for the purposes of the second paragraph of section 52, increased by the amount deemed to have been paid.
In such case, where sections 48.2 and 48.3 refer to the amount of benefits, the amount is, for the purposes of the second paragraph of section 52, the amount increased pursuant to the first paragraph.
48.1. Where an adult eligible for benefits under the program or his spouse incurs, for the year, child care expenses that qualify for the child care expense credit provided for in sections 1029.8.67 to 1029.8.81 of the Taxation Act (chapter I-3), and where he or his spouse is, in respect of the expenses, deemed to have paid an amount for that year under section 1029.8.79 of that Act as partial payment of his tax payable under Parts I and I.2 of that Act, the amount of benefits determined under section 48 is, for the purposes of section 48.4 and of the second paragraph of section 52, increased by the amount deemed to have been paid.
In such case, where sections 48.2 and 48.3 refer to the amount of benefits, the amount is, for the purposes of section 48.4 and of the second paragraph of section 52, the amount increased pursuant to the first paragraph.
48.1. Where an adult eligible for benefits under the program or his spouse incurs, for the year, child care expenses that qualify for the child care expense credit provided for in sections 1029.8.67 to 1029.8.82 of the Taxation Act (chapter I-3), and where he or his spouse is, in respect of the expenses, deemed to have paid an amount for that year under section 1029.8.79 or 1029.8.82 of that Act as partial payment of his tax payable under Parts I and I.2 of that Act, the amount of benefits determined under section 48 is, for the purposes of section 48.4 and of the second paragraph of section 52, increased by the amount deemed to have been paid.
In such case, where sections 48.2 and 48.3 refer to the amount of benefits, the amount is, for the purposes of section 48.4 and of the second paragraph of section 52, the amount increased pursuant to the first paragraph.
48.1. Where an adult or his spouse incurs child care expenses which are deducted by him under section 353 or 356.0.1 of the Taxation Act (chapter I-3), the amount determined under section 48 shall be increased by an amount determined according to the calculation method prescribed by regulation.
