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I-3 - Taxation Act

Section 1029.8.61.96.18
Disposition versions

Full text
1029.8.61.96.18. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.96.12 or 1029.8.61.96.13 for a taxation year, in respect of a person, if
(a)  the individual is an eligible senior relative or an eligible carereceiver in respect of whom another individual is deemed to have paid an amount to the Minister for the year under this division;
(b)  the person is an eligible senior relative or an eligible carereceiver in respect of whom the individual is deemed to have paid an amount to the Minister for the year under another provision of this division; or
(c)  the individual received, or may reasonably expect to receive, remuneration in any form whatsoever for the assistance the individual provides to the person.
2021, c. 14, s. 154.
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