I-3 - Taxation Act

Section 1029.8.61.18 Disposition versions

2020-09-24

1029.8.61.18. Where an individual and, where applicable, the individual’s cohabiting spouse at the beginning of a particular month included in a taxation year file the document referred to in section 1029.8.61.23 for the base year in relation to the particular month, an amount equal to the amount determined by the following formula is deemed, for the particular month, to be an overpayment of the tax payable by the individual under this Part (in this division referred to as the “family allowance”):

1/12 A + B + I + J.

In the formula provided for in the first paragraph,

(a)  A is the greater of the amounts determined by the following formulas:

i.  (C + D) − 4% (E − F), and

ii.  G + H; and

(b)  B is an amount, in this division referred to as the “supplement for handicapped children”, equal to the product obtained by multiplying $198 by the number of eligible dependent children referred to in section 1029.8.61.19 in respect of whom the individual is, at the beginning of the particular month, an eligible individual;

(c)  I is an amount (in this division referred to as the “supplement for handicapped children requiring exceptional care”) equal to the aggregate of

i.  the amount (in this division and the regulations referred to as the “amount for the first level”) equal to the product obtained by multiplying $995 by the number of eligible dependent children referred to in subparagraph a of the first paragraph of section 1029.8.61.19.1 in respect of whom the individual is, at the beginning of the particular month, an eligible individual, and

ii.  the amount (in this division and the regulations referred to as the “amount for the second level”) equal to the product obtained by multiplying $663 by the number of eligible dependent children referred to in subparagraph b of the first paragraph of section 1029.8.61.19.1, without being referred to in subparagraph a of that paragraph, in respect of whom the individual is, at the beginning of the particular month, an eligible individual; and

(d)  J is an amount (in this division referred to as the “supplement for the purchase of school supplies”) equal to

i.  where the particular month is July of the year, the product obtained by multiplying $104 by the number of eligible dependent children described in the first paragraph of section 1029.8.61.19.5 in respect of whom the individual is, at the beginning of the particular month, an eligible individual,

ii.  where the particular month is January 2018, the product obtained by multiplying $100 by the number of eligible dependent children described in the second paragraph of section 1029.8.61.19.5 in respect of whom the individual is, at the beginning of the particular month, an eligible individual, or

iii.  in any other case, zero.

In the formulas provided for in subparagraph a of the second paragraph,

(a)  C is an amount equal to the product obtained by multiplying $2,515 by the number of eligible dependent children in respect of whom the individual is, at the beginning of the particular month, an eligible individual;

(b)  D is an amount of $882, where the individual has no cohabiting spouse at the beginning of the particular month;

(c)  E is the individual’s family income for the base year in relation to the particular month;

(d)  F is,

i.  if the individual has a cohabiting spouse at the beginning of the particular month, the amount determined under the first paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual, and

ii.  if the individual has no cohabiting spouse at the beginning of the particular month, the amount determined under the second paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual;

(e)  G is an amount equal to the product obtained by multiplying $1,000 by the number of eligible dependent children in respect of whom the individual is, at the beginning of the particular month, an eligible individual; and

(f)  H is an amount of $352, where the individual has no cohabiting spouse at the beginning of the particular month.

Where, at the beginning of a particular month, more than one eligible dependent child would, but for this paragraph, give entitlement to an amount in respect of a family allowance, as a consequence of the application of subparagraphs a and e of the third paragraph, only one of those eligible dependent children is deemed to give entitlement to such an amount.

The individual who, at the beginning of a particular month, is an eligible individual in respect of an eligible dependent child, or, where applicable, the individual’s cohabiting spouse at the beginning of the particular month, shall, for this section to apply to the individual, fulfill the responsibility for the care and upbringing of the eligible dependent child.

2005, c. 1, s. 257; 2005, c. 38, s. 281; 2006, c. 13, s. 181; 2017, c. 29, s. 185; 2019, c. 14, s. 367; 2020, c. 16, s. 155.

2019-06-19

1029.8.61.18. Where an individual and, where applicable, the individual’s cohabiting spouse at the beginning of a particular month included in a taxation year file the document referred to in section 1029.8.61.23 for the base year in relation to the particular month, an amount equal to the amount determined by the following formula is deemed, for the particular month, to be an overpayment of the tax payable by the individual under this Part (in this division referred to as the “family allowance”):

1/12 A + B + I + J.

In the formula provided for in the first paragraph,

(a)  A is the greater of the amounts determined by the following formulas:

i.  (C + D) − 4% (E − F), and

ii.  G + H; and

(b)  B is an amount, in this division referred to as the “supplement for handicapped children”, equal to the product obtained by multiplying $195 by the number of eligible dependent children referred to in section 1029.8.61.19 in respect of whom the individual is, at the beginning of the particular month, an eligible individual;

(c)  I is an amount (in this division referred to as the “supplement for handicapped children requiring exceptional care”) equal to the product obtained by multiplying $978 by the number of eligible dependent children referred to in section 1029.8.61.19.1 in respect of whom the individual is, at the beginning of the particular month, an eligible individual.

(d)  J is an amount (in this division referred to as the “supplement for the purchase of school supplies”) equal to

i.  where the particular month is July of the year, the product obtained by multiplying $102 by the number of eligible dependent children described in the first paragraph of section 1029.8.61.19.5 in respect of whom the individual is, at the beginning of the particular month, an eligible individual,

ii.  where the particular month is January 2018, the product obtained by multiplying $100 by the number of eligible dependent children described in the second paragraph of section 1029.8.61.19.5 in respect of whom the individual is, at the beginning of the particular month, an eligible individual, or

iii.  in any other case, zero.

In the formulas provided for in subparagraph a of the second paragraph,

(a)  C is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $2,472, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $2,472 for the first eligible dependent child,

(2)  $1,735 for each of the second and third eligible dependent children, and

(3)  $1,852 for the fourth eligible dependent child and for each subsequent eligible dependent child;

(b)  D is an amount of $867, where the individual has no cohabiting spouse at the beginning of the particular month;

(c)  E is the individual’s family income for the base year in relation to the particular month;

(d)  F is,

i.  if the individual has a cohabiting spouse at the beginning of the particular month, the amount determined under the first paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual, and

ii.  if the individual has no cohabiting spouse at the beginning of the particular month, the amount determined under the second paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual;

(e)  G is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $694, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $694 for the first eligible dependent child, and

(2)  $641 for the second eligible dependent child and for each subsequent eligible dependent child; and

(f)  H is an amount of $346, where the individual has no cohabiting spouse at the beginning of the particular month.

Where, at the beginning of a particular month, more than one eligible dependent child would, but for this paragraph, give entitlement to an amount in respect of a family allowance, as a consequence of the application of subparagraphs a and e of the third paragraph, only one of those eligible dependent children is deemed to give entitlement to such an amount.

The individual who, at the beginning of a particular month, is an eligible individual in respect of an eligible dependent child, or, where applicable, the individual’s cohabiting spouse at the beginning of the particular month, shall, for this section to apply to the individual, fulfill the responsibility for the care and upbringing of the eligible dependent child.

2005, c. 1, s. 257; 2005, c. 38, s. 281; 2006, c. 13, s. 181; 2017, c. 29, s. 185; 2019, c. 14, s. 367.

2017-12-07

1029.8.61.18. Where an individual and, where applicable, the individual’s cohabiting spouse at the beginning of a particular month included in a taxation year file the document referred to in section 1029.8.61.23 for the base year in relation to the particular month, an amount equal to the amount determined by the following formula is deemed, for the particular month, to be an overpayment of the tax payable by the individual under this Part, in this division referred to as the “child assistance payment”:

1/12 A + B + I

In the formula provided for in the first paragraph,

(a)  A is the greater of the amounts determined by the following formulas:

i.  (C + D) − 4% (E − F), and

ii.  G + H; and

(b)  B is an amount, in this division referred to as the “supplement for handicapped children”, equal to the product obtained by multiplying $190 by the number of eligible dependent children referred to in section 1029.8.61.19 in respect of whom the individual is, at the beginning of the particular month, an eligible individual;

(c)  I is an amount (in this division referred to as the “supplement for handicapped children requiring exceptional care”) equal to the product obtained by multiplying $954 by the number of eligible dependent children referred to in section 1029.8.61.19.1 in respect of whom the individual is, at the beginning of the particular month, an eligible individual.

In the formulas provided for in subparagraph a of the second paragraph,

(a)  C is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $2,410, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $2,410 for the first eligible dependent child,

(2)  $1,204 for each of the second and third eligible dependent children, and

(3)  $1,806 for the fourth eligible dependent child and for each subsequent eligible dependent child;

(b)  D is an amount of $845, where the individual has no cohabiting spouse at the beginning of the particular month;

(c)  E is the individual’s family income for the base year in relation to the particular month;

(d)  F is,

i.  if the individual has a cohabiting spouse at the beginning of the particular month, the amount determined under the first paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual, and

ii.  if the individual has no cohabiting spouse at the beginning of the particular month, the amount determined under the second paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual;

(e)  G is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $676, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $676 for the first eligible dependent child, and

(2)  $625 for the second eligible dependent child and for each subsequent eligible dependent child; and

(f)  H is an amount of $337, where the individual has no cohabiting spouse at the beginning of the particular month.

Where, at the beginning of a particular month, more than one eligible dependent child would, but for this paragraph, give entitlement to an amount in respect of a child assistance payment, as a consequence of the application of subparagraphs a and e of the third paragraph, only one of those eligible dependent children is deemed to give entitlement to such an amount.

The individual who, at the beginning of a particular month, is an eligible individual in respect of an eligible dependent child, or, where applicable, the individual’s cohabiting spouse at the beginning of the particular month, shall, for this section to apply to the individual, fulfill the responsibility for the care and upbringing of the eligible dependent child.

2005, c. 1, s. 257; 2005, c. 38, s. 281; 2006, c. 13, s. 181; 2017, c. 29, s. 185.

2007-01-01

1029.8.61.18. Where an individual and, where applicable, the individual’s cohabiting spouse at the beginning of a particular month included in a taxation year file the document referred to in section 1029.8.61.23 for the base year in relation to the particular month, an amount equal to the amount determined by the following formula is deemed, for the particular month, to be an overpayment of the tax payable by the individual under this Part, in this division referred to as the “child assistance payment”:

1/12 A + B.

In the formula provided for in the first paragraph,

(a)  A is the greater of the amounts determined by the following formulas:

i.  (C + D) − 4% (E − F), and

ii.  G + H; and

(b)  B is an amount, in this division referred to as the “supplement for handicapped children”, equal to the product obtained by multiplying $161.50 by the number of eligible dependent children referred to in section 1029.8.61.19 in respect of whom the individual is, at the beginning of the particular month, an eligible individual.

In the formulas provided for in subparagraph a of the second paragraph,

(a)  C is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $2,000, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $2,000 for the first eligible dependent child,

(2)  $1,000 for each of the second and third eligible dependent children, and

(3)  $1,500 for the fourth eligible dependent child and for each subsequent eligible dependent child;

(b)  D is an amount of $700, where the individual has no cohabiting spouse at the beginning of the particular month;

(c)  E is the individual’s family income for the base year in relation to the particular month;

(d)  F is,

i.  if the individual has a cohabiting spouse at the beginning of the particular month, the amount determined under the first paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual, and

ii.  if the individual has no cohabiting spouse at the beginning of the particular month, the amount determined under the second paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual;

(e)  G is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $553, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $553 for the first eligible dependent child, and

(2)  $510 for the second eligible dependent child and for each subsequent eligible dependent child; and

(f)  H is an amount of $276, where the individual has no cohabiting spouse at the beginning of the particular month.

Where, at the beginning of a particular month, more than one eligible dependent child would, but for this paragraph, give entitlement to an amount in respect of a child assistance payment, as a consequence of the application of subparagraphs a and e of the third paragraph, only one of those eligible dependent children is deemed to give entitlement to such an amount.

The individual who, at the beginning of a particular month, is an eligible individual in respect of an eligible dependent child, or, where applicable, the individual’s cohabiting spouse at the beginning of the particular month, shall, for this section to apply to the individual, fulfill the responsibility for the care and upbringing of the eligible dependent child.

2005, c. 1, s. 257; 2005, c. 38, s. 281; 2006, c. 13, s. 181.

2006-06-13

1029.8.61.18. Where an individual and the individual’s cohabiting spouse at the end of the base year in relation to a particular month included in a taxation year file the document referred to in section 1029.8.61.23 for the base year, an amount equal to the amount determined by the following formula is deemed, for the particular month, to be an overpayment of the tax payable by the individual under this Part, in this division referred to as the "child assistance payment":

1/12 A + B.

In the formula provided for in the first paragraph,

(a)  A is the greater of the amounts determined by the following formulas:

i.  (C + D) - 4% (E - F), and

ii.  G + H; and

(b)  B is an amount, in this division referred to as the "supplement for handicapped children", equal to the product obtained by multiplying $161.50 by the number of eligible dependent children referred to in section 1029.8.61.19 in respect of whom the individual is, at the beginning of the particular month, an eligible individual.

In the formulas provided for in subparagraph a of the second paragraph,

(a)  C is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $2,000, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $2,000 for the first eligible dependent child,

(2)  $1,000 for each of the second and third eligible dependent children, and

(3)  $1,500 for the fourth eligible dependent child and for each subsequent eligible dependent child;

(b)  D is an amount of $700, where the individual has no cohabiting spouse at the beginning of the particular month;

(c)  E is the individual’s family income for the base year in relation to the particular month;

(d)  F is,

i.  if the individual has a cohabiting spouse at the beginning of the particular month, the amount determined under the first paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual, and

ii.  if the individual has no cohabiting spouse at the beginning of the particular month, the amount determined under the second paragraph of section 1029.8.61.22 that is applicable, for the particular month, in respect of such an individual;

(e)  G is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $553, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $553 for the first eligible dependent child, and

(2)  $510 for the second eligible dependent child and for each subsequent eligible dependent child; and

(f)  H is an amount of $276, where the individual has no cohabiting spouse at the beginning of the particular month.

Where, at the beginning of a particular month, more than one eligible dependent child would, but for this paragraph, give entitlement to an amount in respect of a child assistance payment, as a consequence of the application of subparagraphs a and e of the third paragraph, only one of those eligible dependent children is deemed to give entitlement to such an amount.

2005, c. 1, s. 257; 2005, c. 38, s. 281; 2006, c. 13, s. 181.

2006-03-01

1029.8.61.18. Where an individual and the individual’s cohabiting spouse at the end of the base year in relation to a particular month included in a taxation year file the document referred to in section 1029.8.61.23 for the base year, an amount equal to the amount determined by the following formula is deemed, for the particular month, to be an overpayment of the tax payable by the individual under this Part, in this division referred to as the "child assistance payment":

1/12 A + B.

In the formula provided for in the first paragraph,

(a)  A is the greater of the amounts determined by the following formulas:

i.  (C + D) - 4% (E - F), and

ii.  G + H; and

(b)  B is an amount, in this division referred to as the "supplement for handicapped children", equal to the product obtained by multiplying $161.50 by the number of eligible dependent children referred to in section 1029.8.61.19 in respect of whom the individual is, at the beginning of the particular month, an eligible individual.

In the formulas provided for in subparagraph a of the second paragraph,

(a)  C is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $2,000, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $2,000 for the first eligible dependent child,

(2)  $1,000 for each of the second and third eligible dependent children, and

(3)  $1,500 for the fourth eligible dependent child and for each subsequent eligible dependent child;

(b)  D is an amount of $700, where the individual has no cohabiting spouse at the beginning of the particular month;

(c)  E is the individual’s family income for the base year in relation to the particular month;

(d)  F is,

i.  if the individual has a cohabiting spouse at the beginning of the particular month, $42,800, and

ii.  in any other case, $31,600;

(e)  G is,

i.  if the individual is, at the beginning of the particular month, an eligible individual in respect of a single eligible dependent child, $553, or

ii.  if the individual is, at the beginning of the particular month, an eligible individual in respect of more than one eligible dependent child, the aggregate of

(1)  $553 for the first eligible dependent child, and

(2)  $510 for the second eligible dependent child and for each subsequent eligible dependent child; and

(f)  H is an amount of $276, where the individual has no cohabiting spouse at the beginning of the particular month.

Where, at the beginning of a particular month, more than one eligible dependent child would, but for this paragraph, give entitlement to an amount in respect of a child assistance payment, as a consequence of the application of subparagraphs a and e of the third paragraph, only one of those eligible dependent children is deemed to give entitlement to such an amount.

2005, c. 1, s. 257; 2005, c. 38, s. 281.