I-3 - Taxation Act

Section 1029.8.61.12 Disposition versions

2007-01-01

1029.8.61.12. For the purpose of determining whether a person fulfils the responsibility for the care and upbringing of an eligible dependent child, the following criteria must be taken into account:

(a)  supervising the child’s daily activities and providing for the child’s daily needs;

(b)  maintaining a safe environment in which the child resides;

(c)  obtaining medical care for the child at regular intervals and as necessary, and transporting the child to the places where this care is given;

(d)  organizing, for the child, educational, recreational or sports activities, or other similar activities, and provide for the child’s participation in such activities and transportation for this purpose;

(e)  providing for the child’s needs when the child is sick or requires another person’s assistance;

(f)  seeing to the child’s personal hygiene on a regular basis;

(g)  in general, being present for the child and guiding the child; and

(h)  the existence of a court order that is issued in respect of the child and valid where the child resides.

2005, c. 1, s. 257; 2006, c. 13, s. 178.

2006-03-01

1029.8.61.12. For the purpose of determining whether a person primarily fulfils the responsibility for the care and upbringing of an eligible dependent child, the following criteria must be taken into account:

(a)  supervising the child’s daily activities and providing for the child’s daily needs;

(b)  maintaining a safe environment in which the child resides;

(c)  obtaining medical care for the child at regular intervals and as necessary, and transporting the child to the places where this care is given;

(d)  organizing, for the child, educational, recreational or sports activities, or other similar activities, and provide for the child’s participation in such activities and transportation for this purpose;

(e)  providing for the child’s needs when the child is sick or requires another person’s assistance;

(f)  seeing to the child’s personal hygiene on a regular basis;

(g)  in general, being present for the child and guiding the child; and

(h)  the existence of a court order that is issued in respect of the child and valid where the child resides.

2005, c. 1, s. 257.