I-3 - Taxation Act

Section 1029.8.61.12.2 Disposition versions

2016-01-01

1029.8.61.12.2. If, at the beginning of a particular month and as a consequence of the application of section 1029.8.61.12, responsibility for the care and upbringing of an eligible dependent child is shared equally between persons who are not married to each other or who, though married, do not live together, those persons must agree in determining which one of them is deemed to fulfill that responsibility at the beginning of the particular month, unless one of those persons has a bond of filiation with the child and assumes at least 40% of custody time in respect of the child, in which case each of those persons is deemed to fulfill that responsibility.

If the persons referred to in the first paragraph cannot agree, Retraite Québec shall determine which of them is deemed to fulfill the responsibility for the care and upbringing of the eligible dependent child at the beginning of the particular month.

2006, c. 13, s. 179; 2015, c. 20, s. 61.

2007-01-01

1029.8.61.12.2. If, at the beginning of a particular month and as a consequence of the application of section 1029.8.61.12, responsibility for the care and upbringing of an eligible dependent child is shared equally between persons who are not married to each other or who, though married, do not live together, those persons must agree in determining which one of them is deemed to fulfill that responsibility at the beginning of the particular month, unless one of those persons has a bond of filiation with the child and assumes at least 40% of custody time in respect of the child, in which case each of those persons is deemed to fulfill that responsibility.

If the persons referred to in the first paragraph cannot agree, the Board shall determine which of them is deemed to fulfill the responsibility for the care and upbringing of the eligible dependent child at the beginning of the particular month.

2006, c. 13, s. 179.