1029.8.116.27. In exceptional circumstances and if convinced that it is in the family’s interest, the Minister may pay to a person who is the cohabiting spouse of an eligible individual at the end of the base year relating to a particular payment period or to a particular month preceding 1 July 2016 an amount that the individual is entitled to receive in respect of an amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable, if that person is also an eligible individual in respect of that period or particular month, as the case may be.
2011, c. 1, s. 89; 2015, c. 36, s. 140.