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I-3 - Taxation Act

Section 1029.8.61.11.2
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1029.8.61.11.2. If, at the beginning of a particular month, a person has a bond of filiation with an eligible dependent child who is the subject of shared custody and in respect of whom the person does not assume at least 40% of custody time during the particular month, that person and, where applicable, the person’s cohabiting spouse at the beginning of the particular month, are deemed, despite section 1029.8.61.9.1, not to be residing with that child at the beginning of the particular month.
2006, c. 13, s. 177; 2021, c. 36, s. 133.
1029.8.61.11.2. If, at the beginning of a particular month, a person has a bond of filiation with an eligible dependent child who is the subject of shared custody and in respect of whom the person does not assume at least 40% of custody time during the particular month, that person and, where applicable, the person’s cohabiting spouse at the beginning of the particular month, are deemed not to be residing with that child at the beginning of the particular month.
2006, c. 13, s. 177.
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