I-3 - Taxation Act

Section 1029.8.67 Disposition versions

2023-09-26

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to take a course offered by a qualified educational institution or attend a secondary school, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks’ duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $12,638, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $14,605 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $10,675 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $5,375 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329; 2015, c. 21, s. 484; 2017, c. 1, s. 311; 2017, c. 29, s. 193; 2019, c. 14, s. 391; 2021, c. 18, s. 133; 2022, c. 23, s. 118; 2023, c. 19, s. 113.

2022-06-08

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to take a course offered by a qualified educational institution or attend a secondary school, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks’ duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $11,081, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $14,605 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $10,675 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $5,375 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329; 2015, c. 21, s. 484; 2017, c. 1, s. 311; 2017, c. 29, s. 193; 2019, c. 14, s. 391; 2021, c. 18, s. 133; 2022, c. 23, s. 118.

2021-06-04

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to take a course offered by a qualified educational institution or attend a secondary school, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks’ duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $10,482, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $13,220 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $9,660 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $5,085 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329; 2015, c. 21, s. 484; 2017, c. 1, s. 311; 2017, c. 29, s. 193; 2019, c. 14, s. 391; 2021, c. 18, s. 133.

2019-06-19

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to attend a qualified educational institution, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $10,482, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $13,220 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $9,660 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $5,085 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10 or a secondary school.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329; 2015, c. 21, s. 484; 2017, c. 1, s. 311; 2017, c. 29, s. 193; 2019, c. 14, s. 391.

2017-12-07

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to attend a qualified educational institution, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $10,222, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $11,000 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $9,000 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $5,000 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10 or a secondary school.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329; 2015, c. 21, s. 484; 2017, c. 1, s. 311; 2017, c. 29, s. 193.

2017-02-08

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to attend a qualified educational institution, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $6,890, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $11,000 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $9,000 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $5,000 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10 or a secondary school.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329; 2015, c. 21, s. 484; 2017, c. 1, s. 311.

2015-10-21

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to attend a qualified educational institution, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $6,890, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $10,000 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $9,000 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $4,000 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10 or a secondary school.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329; 2015, c. 21, s. 484.

2009-06-04

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to attend a qualified educational institution, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $6,890, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $10,000 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $9,000 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $4,000 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in paragraph a of section 752.0.18.10 or a secondary school.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460; 2009, c. 15, s. 329.

2009-05-15

1029.8.67. In this division,

“child care expense” of an individual for a taxation year means an expense that is neither prescribed nor excluded under section 1029.8.68 and that

(a)  is incurred in the year for the purpose of providing child care services in Canada including baby sitting services, day nursery services or services provided at a boarding school or a camp for an eligible child of the individual for the year;

(b)  is incurred to enable the individual, or, subject to the second paragraph of section 1029.8.81, the individual’s eligible spouse for the year, who resides with the child at the time the expense is incurred,

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  to carry on research or any similar work for which the individual or the individual’s eligible spouse for the year received a grant,

iv.  to attend a qualified educational institution, where the individual or the individual’s eligible spouse for the year is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, or

v.  to actively seek employment; and

(c)  is paid by the individual, or by the individual’s eligible spouse for the year, for services provided in the year by a person resident in Canada other than, at the time the services are provided,

i.  the child’s father or mother,

ii.  a person with whom the individual is living in a conjugal relationship,

iii.  a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year,

iv.  a person under 18 years of age related to the individual or to the person with whom the individual is living in a conjugal relationship, or

v.  a person in respect of whom either the individual or a person who resides with the individual and for whom the child in respect of whom the expense was incurred is an eligible child for the year, deducts an amount in computing tax payable for the year under section 752.0.1 or 776.41.14;

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $6,275, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means the lesser of

(a)  an amount that, subject to section 1029.8.69 and the first paragraph of section 1029.8.81, is equal to the aggregate of the individual’s child care expenses for the year; and

(b)  the total of the product obtained when $10,000 is multiplied by the number of eligible children of the individual for the year each of whom is a person described in section 1029.8.76 and in respect of whom child care expenses referred to in paragraph a were incurred, the product obtained when $7,000 is multiplied by the number of eligible children of the individual for the year each of whom is under seven years of age on 31 December of that year, or would have been had the child then been living, and in respect of whom such expenses were incurred, and the product obtained when $4,000 is multiplied by the number of all other eligible children of the individual for the year in respect of whom such expenses were incurred;

“qualified educational institution” means an educational institution referred to in paragraph a of section 752.0.18.10 or a secondary school.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207; 2009, c. 5, s. 460.

2007-11-07

1029.8.67. In this division,

“child care expense” means an expense that is neither prescribed nor excluded under section 1029.8.68 and that is incurred in a taxation year for the purpose of providing in Canada, for an eligible child of an individual, child care services including baby sitting services, day nursery services or services provided at a boarding school or a camp, if the child is kept

(a)  to enable the individual or the supporting person of the child for the year, who resides with the child at the time the expense is incurred

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  (subparagraph repealed),

iv.  to carry on research or any similar work for which he received a grant,

v.  to attend a qualified educational institution, where the individual or supporting person is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, and

vi.   to actively seek employment; and

(b)  by a person resident in Canada other than

i.  the child’s father or mother,

ii.  a supporting person of the child or a person under 18 years of age and related to the individual, or

iii.  a person in respect of whom the individual or a supporting person of the child deducts an amount under sections 752.0.1 to 752.0.7 in computing his tax payable for the year under this Part;

“earned income” of an individual means the aggregate of the following amounts:

(a)  the aggregate of salaries, wages and other remuneration, including gratuities, received by him from an office or employment;

(b)  the amount by which the amount deducted in computing the individual’s income or that would be so deducted, but for paragraph e of section 488R1 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), under section 78.6, is exceeded by all amounts included in computing the individual’s income or that would be so included, but for section 39.6 and paragraphs e, w and y of that section 488R1, under sections 34 to 58.3, paragraphs e.2 to e.4 of section 311, paragraph g of section 312 as a scholarship, or fellowship or bursary, paragraph i of section 312, or paragraph h of that section 312 if it were read as follows:

“(h) any grant received to carry on research or any similar work;”;

(c)  all incomes from businesses carried on by him, either alone or as a partner actively engaged in them, or all amounts that would be such incomes but for paragraph e of section 488R1 of the Regulation respecting the Taxation Act;

(c.1)  all amounts received by the individual in the year as benefits paid under the Act respecting parental insurance (chapter A-29.011);

(d)  all amounts received by the individual during the year as, on account or in lieu of payment of, or in satisfaction of, a disability pension under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of paragraph u of section 1 of that Act; and

(e)  all amounts received by the individual in the year as benefits paid under any of Parts I, VIII and VIII.1 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $6,275, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means, subject to sections 1029.8.69 to 1029.8.73, an amount equal to the aggregate of all amounts each of which is an amount paid in respect of child care expenses incurred for services provided during the year for an eligible child of the individual, if the amount is paid either

(a)  by the individual, if section 1029.8.70 applies to the individual and the supporting person of the child for the year is a person described in subparagraph 4 of subparagraph i of subparagraph b of the second paragraph of that section; or

(b)  by the individual or by a supporting person of the child for the year in other cases;

“qualified educational institution” means an educational institution referred to in paragraph a of section 752.0.18.10 or a secondary school;

“supporting person” of an eligible child of an individual for a taxation year means a person who resides with the individual at any time during the year and at any time within 60 days of the end of the year and who is

(a)  the child’s father or mother;

(b)  the individual’s spouse; or

(c)  an individual who deducts an amount for the year under sections 752.0.1 to 752.0.7 in respect of the child.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287; 2007, c. 12, s. 207.

2006-03-01

1029.8.67. In this division,

“child care expense” means an expense that is neither prescribed nor excluded under section 1029.8.68 and that is incurred in a taxation year for the purpose of providing in Canada, for an eligible child of an individual, child care services including baby sitting services, day nursery services or services provided at a boarding school or a camp, if the child is kept

(a)  to enable the individual or the supporting person of the child for the year, who resides with the child at the time the expense is incurred

i.  to perform the duties of an office or employment,

ii.  to carry on a business, either alone or as a partner actively engaged in the business,

iii.  (subparagraph repealed),

iv.  to carry on research or any similar work for which he received a grant,

v.  to attend a qualified educational institution, where the individual or supporting person is enrolled in an educational program of not less than three consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program or not less than 12 hours per month on courses in the program, as the case may be, and

vi.   to actively seek employment; and

(b)  by a person resident in Canada other than

i.  the child’s father or mother,

ii.  a supporting person of the child or a person under 18 years of age and related to the individual, or

iii.  a person in respect of whom the individual or a supporting person of the child deducts an amount under sections 752.0.1 to 752.0.7 in computing his tax payable for the year under this Part;

“earned income” of an individual means the aggregate of the following amounts:

(a)  the aggregate of salaries, wages and other remuneration, including gratuities, received by him from an office or employment;

(b)  the amount by which the amount deducted in computing the individual’s income or that would be so deducted, but for paragraph e of section 488R1 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), under section 78.6, is exceeded by all amounts included in computing the individual’s income or that would be so included, but for section 39.6 and paragraphs e, w and y of that section 488R1, under sections 34 to 58.3, paragraphs e.2 to e.4 of section 311, paragraph g of section 312 as a scholarship, or fellowship or bursary, or paragraph h of that section 312 if it were read as follows:

“(h) any grant received to carry on research or any similar work;”;

(c)  all incomes from businesses carried on by him, either alone or as a partner actively engaged in them, or all amounts that would be such incomes but for paragraph e of section 488R1 of the Regulation respecting the Taxation Act;

(c.1)  all amounts received by the individual in the year as benefits paid under the Act respecting parental insurance (chapter A-29.011);

(d)  all amounts received by the individual during the year as, on account or in lieu of payment of, or in satisfaction of, a disability pension under the Act respecting the Québec Pension Plan (chapter R-9) or a similar plan within the meaning of paragraph u of section 1 of that Act; and

(e)  all amounts received by the individual in the year as benefits paid under any of Parts I, VIII and VIII.1 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23);

“eligible child” of an individual for a taxation year means a child of the individual or of the individual’s spouse, or a child who is a dependant of the individual or of the individual’s spouse and whose income for the year does not exceed $6,275, if, in any case, at any time during the year, the child is under 16 years of age or is dependent on the individual or on the individual’s spouse and has a mental or physical infirmity;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“qualified child care expense” of an individual for a taxation year means, subject to sections 1029.8.69 to 1029.8.73, an amount equal to the aggregate of all amounts each of which is an amount paid in respect of child care expenses incurred for services provided during the year for an eligible child of the individual, if the amount is paid either

(a)  by the individual, if section 1029.8.70 applies to the individual and the supporting person of the child for the year is a person described in subparagraph 4 of subparagraph i of subparagraph b of the second paragraph of that section; or

(b)  by the individual or by a supporting person of the child for the year in other cases;

“qualified educational institution” means an educational institution referred to in paragraph a of section 752.0.18.10 or a secondary school;

“supporting person” of an eligible child of an individual for a taxation year means a person who resides with the individual at any time during the year and at any time within 60 days of the end of the year and who is

(a)  the child’s father or mother;

(b)  the individual’s spouse; or

(c)  an individual who deducts an amount for the year under sections 752.0.1 to 752.0.7 in respect of the child.

1995, c. 1, s. 162; 1997, c. 31, s. 119; 1997, c. 85, s. 265; 1998, c. 16, s. 233; 2000, c. 5, s. 270; 2001, c. 51, s. 195; 2001, c. 53, s. 222; 2002, c. 40, s. 210; 2003, c. 2, s. 278; 2003, c. 9, s. 348; 2005, c. 1, s. 258; 2005, c. 38, s. 287.