I-3 - Taxation Act

Section 1029.8.68 Disposition versions

2017-02-08

1029.8.68. For the purposes of the definition of “child care expense” in section 1029.8.67, the child care expenses of an individual for a taxation year do not include the amounts paid for an eligible child of the individual who attends, in the year, a boarding school or camp to the extent that the total of those amounts exceeds the product obtained when $275, if the child is a person described in section 1029.8.76, $200, if the child is under seven years of age on 31 December of that year, or would have been had the child then been living, or $125, in any other case, is multiplied by the number of weeks in the year during which the child attended the school or camp, nor the medical expenses described in sections 752.0.11 to 752.0.13.0.1 or any other amounts paid for medical or hospital care, clothing, transportation, general or specific education services, or board or lodging, other than such expenses described in that definition.

1995, c. 1, s. 162; 1997, c. 14, s. 237; 2000, c. 39, s. 192; 2001, c. 51, s. 196; 2003, c. 2, s. 279; 2009, c. 5, s. 461; 2017, c. 1, s. 312.

2009-05-15

1029.8.68. For the purposes of the definition of “child care expense” in section 1029.8.67, the child care expenses of an individual for a taxation year do not include the amounts paid for an eligible child of the individual who attends, in the year, a boarding school or camp to the extent that the total of those amounts exceeds the product obtained when $250, if the child is a person described in section 1029.8.76, $175, if the child is under seven years of age on 31 December of that year, or would have been had the child then been living, or $100, in any other case, is multiplied by the number of weeks in the year during which the child attended the school or camp, nor the medical expenses described in sections 752.0.11 to 752.0.13.0.1 or any other amounts paid for medical or hospital care, clothing, transportation, general or specific education services, or board or lodging, other than such expenses described in that definition.

1995, c. 1, s. 162; 1997, c. 14, s. 237; 2000, c. 39, s. 192; 2001, c. 51, s. 196; 2003, c. 2, s. 279; 2009, c. 5, s. 461.

2006-03-01

1029.8.68. For the purposes of the definition of “child care expense” in section 1029.8.67, child care expenses do not include expenses paid in a taxation year for an eligible child’s attendance at a boarding school or camp to the extent that the total of those expenses exceeds the product obtained when $250 is multiplied by the number of eligible children each of whom is a person described in section 1029.8.76, the product obtained when $175 is multiplied by the number of eligible children 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 the product obtained when $100 is multiplied by the number of all other eligible children, is multiplied by the number of weeks in the year during which the child attended the school or camp, or the medical expenses described in sections 752.0.11 to 752.0.13.0.1 or any other expenses paid for medical or hospital care, clothing, transportation, general or specific education services, or board or lodging, other than such expenses described in that definition.

1995, c. 1, s. 162; 1997, c. 14, s. 237; 2000, c. 39, s. 192; 2001, c. 51, s. 196; 2003, c. 2, s. 279.