I-3 - Taxation Act

Section 1029.8.66.3 Disposition versions

2017-02-08

1029.8.66.3. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.66.2 for a taxation year, unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or that the individual would be required to so file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form containing the prescribed information;

(b)  a copy of all receipts providing evidence of the expenses referred to in any of subparagraphs i to v of paragraph c of the definition of “eligible expenses” in the first paragraph of section 1029.8.66.1; and

(c)  a copy of the certificate referred to in subparagraph ii of paragraph b and subparagraph vi of paragraph c of the definition of “eligible expenses” in the first paragraph of section 1029.8.66.1 in prescribed form.

2001, c. 51, s. 194; 2011, c. 6, s. 198; 2017, c. 1, s. 308.

2011-06-06

1029.8.66.3. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.66.2 for a taxation year, unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or that the individual would be required to so file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form containing the prescribed information;

(b)  a copy of all receipts providing evidence of the expenses referred to in any of paragraphs a to c of the definition of “eligible expenses” in the first paragraph of section 1029.8.66.1; and

(c)  a copy of the certificate referred to in paragraph d of the definition of “eligible expenses” in the first paragraph of section 1029.8.66.1 in prescribed form.

2001, c. 51, s. 194; 2011, c. 6, s. 198.

2006-03-01

1029.8.66.3. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.66.2 for a taxation year, unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or that the individual would be required to so file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form containing the prescribed information;

(b)  a copy of the receipt referred to in subparagraph a of the first paragraph of section 1029.8.66.1; and

(c)  a copy of the certificate referred to in subparagraph b of the first paragraph of section 1029.8.66.1 in prescribed form.

2001, c. 51, s. 194.