S-4.1.1 - Educational Childcare Act

Section 88.1 Disposition versions

2020-03-17

88.1. (Repealed).

2015, c. 8, s. 170; 2020, c. 5, s. 6.

2015-04-21

88.1. In this subdivision, unless the context indicates otherwise,

“amount for the first contribution level” for a day of childcare means the amount for the first reduced contribution level referred to in the third paragraph of section 81.3 that applies for the purpose of computing the additional contribution determined under the first paragraph of section 88.2 that may be required from a parent for that day;

“due date”, applicable to an individual for a year, means

(1)  if the individual died after 31 October of the year and before 1 May of the following year, the day that is six months after the individual’s death, and

(2)  in any other case, 30 April of the following year;

“eligible spouse” of an individual for a year means the person who is the individual’s eligible spouse for the year for the purposes of Title IX of Book V of Part I of the Taxation Act (chapter I-3);

“family income” of an individual for a year means the aggregate of the individual’s income for the year, determined under Part I of the Taxation Act, and the income, for the year, of the individual’s eligible spouse for the year, determined under that Part I;

“individual’s income” considered for the purpose of computing the additional contribution for a day of childcare included in a particular year means the aggregate of the individual’s income, determined under Part I of the Taxation Act for the year preceding the particular year, and the income, for that preceding year, of the individual’s eligible spouse for the particular year, determined under that Part I;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“maximum contribution” for a day of childcare means the maximum amount for the second reduced contribution level referred to in the third paragraph of section 81.3 that applies for the purpose of computing the additional contribution determined under the first paragraph of section 88.2 that may be required from a parent for that day;

“minimum contribution” for a day of childcare means the amount of the basic contribution determined under the first paragraph of section 82 and required from a parent for that day;

“year” means the calendar year.

2015, c. 8, s. 170.