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I-3 - Taxation Act

Section 752.0.1.1
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752.0.1.1. If, for the purpose of establishing the amount that an individual may deduct from the individual’s tax otherwise payable for a taxation year under section 752.0.1, the individual includes, in the aggregate referred to in that section, an amount under paragraph f of that section in respect of a person who reaches 18 years of age in the year, the amount that would otherwise be applicable for the year under that paragraph is to be replaced by the proportion of that amount that the number of months in the year that follow the month in which that person reaches 18 years of age is of 12.
2005, c. 1, s. 152; 2005, c. 38, s. 139; 2009, c. 5, s. 268.
752.0.1.1. Where, for the purpose of establishing the amount that an individual may deduct from the individual’s tax otherwise payable for a taxation year under section 752.0.1, the individual includes, in the aggregate referred to in that section, a particular amount under any of paragraphs b, c, e and f of that section in respect of a person who reaches 18 years of age in the year, each particular amount that would otherwise be applicable for the year, with reference to section 750.2, shall be replaced by an amount equal to the proportion of that particular amount that the number of months in the year that follow the month in which that person reaches 18 years of age is of 12.
2005, c. 1, s. 152; 2005, c. 38, s. 139.
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