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I-3 - Taxation Act

Section 1029.8.80.1
Disposition versions

Full text
1029.8.80.1. An individual who has an eligible spouse for a taxation year shall not be deemed to have paid to the Minister an amount under section 1029.8.79 for the year unless the individual files with the Minister, together with the fiscal return the individual is required to file for the year under section 1000, or would be required to so file if tax were payable by the individual for the year under this Part, a certificate from the eligible spouse in prescribed form.
1997, c. 85, s. 271; 2003, c. 9, s. 354.
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