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I-3 - Taxation Act
Section 1029.8.116.40
Disposition versions
1029.8.116.40. If two individuals are eligible spouses of each other for a taxation year, the total of the amounts that each of those individuals is deemed to have paid to the Minister on account of tax payable for the year under the first paragraph of section 1029.8.116.38 may not exceed the amount that only one of those individuals would, but for this section, be so deemed to have paid to the Minister for the year.
Where those individuals cannot agree as to what portion of the amount each would, but for this section, be so deemed to have paid to the Minister for the year, the Minister may determine the portion of that amount for the year.
1029.8.116.40. If two individuals are eligible spouses of each other for a taxation year and each individual files, for the year, an application referred to in the first paragraph of section 1029.8.116.38, the amount that each of those individuals is deemed to have paid to the Minister on account of tax payable for the year under that first paragraph is deemed to be equal to 50% of the amount that each would, but for this section, be deemed to have paid to the Minister on account of tax payable for the year under that first paragraph.
