I-3 - Taxation Act

Section 1029.8.61.2.6 Disposition versions

2009-06-04

1029.8.61.2.6. For the purposes of sections 1029.8.61.2.1 to 1029.8.61.2.5 and of this section, the following rules apply:

(a)  if an eligible individual lives, in a particular month, in a dwelling unit that the eligible individual’s spouse is co-leasing with one or more other persons, the eligible individual is deemed, for the particular month, to be a co-lessee of the dwelling unit;

(b)  if an eligible individual is co-leasing a dwelling unit, the eligible rent for the dwelling unit for a particular month is deemed to be equal, in respect of the eligible individual, to the amount obtained by dividing the eligible rent for the dwelling unit for that month by the number of co-lessees of the dwelling unit; and

(c)  if, in a particular month, an eligible individual shares, only with the eligible individual’s spouse, a dwelling unit of which the eligible individual’s spouse is a lessee, the eligible individual is deemed, for the particular month, to be a lessee of the dwelling unit and the eligible rent for the dwelling unit for that month is deemed to be equal, in respect of the eligible individual, to the eligible rent for the dwelling unit for that month.

2009, c. 15, s. 317.