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I-3 - Taxation Act

Section 1029.8.74
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1029.8.74. Where an individual is absent from Canada but resident in Québec for all or part of a taxation year,
(a)  the definition of “child care expense” in section 1029.8.67, for that year in respect of that individual, is to be read without reference to “, in Canada” and “resident in Canada”; and
(b)  paragraph a of section 1029.8.69, for that year in respect of that individual, if the expenses referred to in that paragraph were paid to a person not resident in Canada, is to be read without reference to “and contains, where the payee is an individual, the individual’s Social Insurance Number”.
1995, c. 1, s. 162; 2009, c. 5, s. 465.
1029.8.74. Where an individual is absent from Canada but resident in Québec for all or part of a taxation year,
(a)  the definition of “child care expense” in section 1029.8.67, for that year in respect of that individual, shall be read without reference to “, in Canada,” and “resident in Canada”; and
(b)  paragraph a of section 1029.8.69, for that year in respect of that individual, where the expenses referred to therein were paid to a person not resident in Canada, shall be read without reference to “including, where the payee is an individual, the Social Insurance Number of that individual,”.
1995, c. 1, s. 162.
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