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I-3 - Taxation Act
Section 1029.8.75
Disposition versions
1029.8.75. Where, in a taxation year, a person is resident in Canada, near the boundary between Canada and the United States and while so resident incurs expenses for child care that would be child care expenses if the definition of “child care expense” in section 1029.8.67 were read without reference to “in Canada” and to “resident in Canada”,
(a) those expenses (other than amounts paid for a child’s attendance at a boarding school or camp outside Canada) are deemed to be child care expenses of the person for the year for the purposes of this division if the child care services are provided at a place that is closer to the person’s principal place of residence by a reasonably accessible road, in view of the circumstances, than any place in Canada where such child care services are available; and
(b) if the expenses are deemed under paragraph a to be child care expenses of the person for the year, paragraph a of section 1029.8.69, in respect of those expenses, is to be read without reference to “and contains, where the payee is an individual, the individual’s Social Insurance Number”.
1029.8.75. Where, in a taxation year, a person is resident in Canada, near the boundary between Canada and the United States and while so resident incurs expenses for child care that would be child care expenses if the definition of “child care expense” in section 1029.8.67 were read without reference to “in Canada,” and to “resident in Canada”,
(a) those expenses, other than expenses paid for a child’s attendance at a boarding school or camp outside Canada, are deemed to be child care expenses for the purposes of this division if the child care services are provided at a place that is closer to the person’s principal place of residence by a reasonably accessible road, in view of the circumstances, than any place in Canada where such child care services are available; and
(b) where the expenses are deemed under paragraph a to be child care expenses, paragraph a of section 1029.8.69, in respect of those expenses, shall be read without reference to “and contains where the payee is an individual, the individual’s Social Insurance Number,”.
