I-3 - Taxation Act

Section 1029.8.81 Disposition versions

2011-04-01

1029.8.81. For the purposes of section 1029.8.79, for the purpose of determining the qualified child care expense of an individual for a taxation year, the aggregate of the individual’s child care expenses for the year is deemed to be equal to zero, if the individual is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).

For the purposes of paragraph b of the definition of “child care expense” in section 1029.8.67 and of subparagraphs a and b of the first paragraph of section 1029.8.79, a person is deemed not to be the eligible spouse of an individual for a taxation year if the person is exempt from tax for that year under any of the provisions referred to in the first paragraph.

1995, c. 1, s. 162; 1995, c. 63, s. 208; 2007, c. 12, s. 208; 2009, c. 5, s. 470; 2010, c. 31, s. 175.

2009-05-15

1029.8.81. For the purposes of section 1029.8.79, for the purpose of determining the qualified child care expense of an individual for a taxation year, the aggregate of the individual’s child care expenses for the year is deemed to be equal to zero, if the individual is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).

For the purposes of paragraph b of the definition of “child care expense” in section 1029.8.67 and of subparagraphs a and b of the first paragraph of section 1029.8.79, a person is deemed not to be the eligible spouse of an individual for a taxation year if the person is exempt from tax for that year under any of the provisions referred to in the first paragraph.

1995, c. 1, s. 162; 1995, c. 63, s. 208; 2007, c. 12, s. 208; 2009, c. 5, s. 470.

2007-11-07

1029.8.81. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.79 for a taxation year if he is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).

1995, c. 1, s. 162; 1995, c. 63, s. 208; 2007, c. 12, s. 208.

2006-03-01

1029.8.81. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.79 for a taxation year if he is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).

1995, c. 1, s. 162; 1995, c. 63, s. 208.