I-3 - Taxation Act

Full text
1029.8.61.14. (Repealed).
2005, c. 1, s. 257; 2006, c. 13, s. 180.
1029.8.61.14. An eligible individual, in respect of an eligible dependent child, who begins, before the end of a particular month, to live separate and apart from the eligible individual’s cohabiting spouse, because of the breakdown of their marriage for a period of at least 90 days that includes a day of the particular month, may elect, before the end of the eleventh month following the particular month, to have the eligible individual’s family income for the base year in relation to any month subsequent to the particular month deemed to be equal to the eligible individual’s income for the base year.
2005, c. 1, s. 257.