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I-3 - Taxation Act

Section 1029.8.80.6
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1029.8.80.6. The Minister may, at a particular time, cease to pay, or suspend the payment of, the amount of the advance relating to child care expenses to an individual for a particular taxation year if
(a)  the individual, or the individual’s spouse at the time of the application referred to in the first paragraph of section 1029.8.80.2 for the particular year, received a payment of the amount of the advance relating to child care expenses for a preceding taxation year and has not, as of the particular time, filed a fiscal return for the preceding year; and
(b)  the particular time is subsequent to the filing-due date of the person referred to in paragraph a for the preceding year.
2011, c. 6, s. 200.
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