I-3 - Taxation Act

Section 1029.8.71 Disposition versions

2009-05-15

1029.8.71. (Repealed).

1995, c. 1, s. 162; 1997, c. 14, s. 240; 1998, c. 16, s. 235; 2000, c. 39, s. 195; 2001, c. 53, s. 224; 2003, c. 2, s. 281; 2003, c. 9, s. 350; 2009, c. 5, s. 463.

2006-03-01

1029.8.71. The amount of the qualified child care expenses of an individual for a taxation year shall not exceed the lesser of

(a)  the amount by which

i.  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 such expenses 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, exceeds

ii.  the aggregate of all amounts taken into account in computing the amount that another individual, in respect of whom section 1029.8.70 applies for the year, would be deemed to have paid to the Minister for the year under section 1029.8.79 in respect of eligible children of the individual who are referred to in subparagraph i if, for the purposes of subparagraphs a to c of the first paragraph of section 1029.8.79 and section 1029.8.80.0.1, that other individual had no eligible spouse for the year; and

(b)  the aggregate of the earned income of the individual for the year and, if the following conditions are met, the amount determined in respect of the individual under the second paragraph:

i.  the individual is, at any time in the year, a student in attendance at a qualified educational institution and 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

ii.  there is no supporting person of an eligible child of the individual for the year or, if there is such a person, the earned income of the individual for the year exceeds the earned income for the year of the supporting person of the child.

The amount to which subparagraph b of the first paragraph refers in respect of an individual for a taxation year is equal to the least of

(a)  the amount by which the aggregate of all amounts each of which is an amount paid as or on account of child care expenses incurred for services rendered in the year in respect of an eligible child of the individual exceeds the amount that would, but for this section, be taken into account in computing the amount that the individual would be deemed to have paid to the Minister for the year under section 1029.8.79 if, for the purposes of subparagraphs a to c of the first paragraph of section 1029.8.79 and section 1029.8.80.0.1, the individual had no eligible spouse for the year;

(b)  the greater of the individual’s income for the year and the income, for the year, of the supporting person of an eligible child of the individual for the year;

(c)  the amount equal to the aggregate of

i.  the product obtained when the total of the product obtained when $250 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 the first paragraph were incurred, the product obtained when $175 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 child care expenses referred to in the first paragraph were incurred, and the product obtained when $100 is multiplied by the number of all other eligible children of the individual for the year in respect of whom child care expenses referred to in the first paragraph were incurred, is multiplied by the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person of the child was

(1)  where there is a supporting person of an eligible child of the individual for the year, both the supporting person and the individual are students who would be described in subparagraph i of subparagraph b of the first paragraph if that subparagraph i were read without “or not less than 12 hours per month on courses in the program, as the case may be”, and

(2)  in any other case, the individual is a student who would be described in subparagraph i of subparagraph b of the first paragraph if that subparagraph i were read without “or not less than 12 hours per month on courses in the program, as the case may be”, and

ii.  the product obtained when the total of the product obtained when $250 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 the first paragraph were incurred, the product obtained when $175 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 child care expenses referred to in the first paragraph were incurred, and the product obtained when $100 is multiplied by the number of all other eligible children of the individual for the year in respect of whom child care expenses referred to in the first paragraph were incurred, is multiplied by the number of months in the year, other than a month that includes all or part of a week described in subparagraph i, during which the child care expenses were incurred and throughout which

(1)  where there is a supporting person of an eligible child of the individual for the year, both the supporting person and the individual are students described in subparagraph i of subparagraph b of the first paragraph, and

(2)  in any other case, the individual is a student described in subparagraph i of subparagraph b of the first paragraph;

(d)  the amount by which the total calculated under subparagraph i of subparagraph a of the first paragraph in respect of eligible children of the individual for the year exceeds the amount that would, but for this section, be taken into account in computing the amount that the individual would be deemed to have paid to the Minister for the year under section 1029.8.79, for the purposes of subparagraphs a to c of the first paragraph of section 1029.8.79 and section 1029.8.80.0.1, if the individual had no eligible spouse for the year; and

(e)  where there is a supporting person of an eligible child of the taxpayer for the year, the amount by which the amount calculated under subparagraph b of the second paragraph of section 1029.8.70 for the year in respect of the individual exceeds the individual’s earned income for the year.

1995, c. 1, s. 162; 1997, c. 14, s. 240; 1998, c. 16, s. 235; 2000, c. 39, s. 195; 2001, c. 53, s. 224; 2003, c. 2, s. 281; 2003, c. 9, s. 350.