I-3 - Taxation Act

Section 1029.8.116.21 Disposition versions

2015-12-04

1029.8.116.21. If, at the end of the base year relating to a particular payment period or to a particular month preceding 1 July 2016, an eligible individual is not the owner, lessee or sublessee of the individual’s eligible dwelling and one or more particular persons who are the owners of the dwelling at that time are children in respect of whom the individual received, for the last month of the base year, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable and who have not reached 18 years of age in that month, the eligible individual rather than each of the particular persons is, for the purposes of subparagraph b of the second paragraph of section 1029.8.116.16, deemed, at the end of the base year, to be the owner of the dwelling.

2011, c. 1, s. 89; 2015, c. 36, s. 135.

2011-02-17

1029.8.116.21. If, at the beginning of a particular month, an eligible individual is not the owner, lessee or sublessee of the individual’s eligible dwelling and one or more particular persons who are the owners of the dwelling at that time are children in respect of whom the individual receives, for the particular month, an amount deemed under section 1029.8.61.18 to be an overpayment of the individual’s tax payable, the eligible individual rather than each of the particular persons is, for the purposes of subparagraph b of the second paragraph of section 1029.8.116.16, deemed, at the beginning of the particular month, to be the owner of the dwelling.

2011, c. 1, s. 89.