I-3 - Taxation Act

Section 752.0.4 Disposition versions

2009-05-15

752.0.4. (Repealed).

1989, c. 5, s. 104; 2003, c. 9, s. 68; 2005, c. 1, s. 154; 2009, c. 5, s. 271.

2006-03-01

752.0.4. For the purposes of paragraph b of section 752.0.1, the following rules apply:

(a)  an individual shall not designate, for a taxation year, more than one person as a first child; and

(b)  an individual shall not designate, for a taxation year, a person other than the person designated for the year under that paragraph b by the individual’s eligible spouse for the year, within the meaning of sections 776.41.1 to 776.41.4, unless

i.  the individual deducts no amount under section 776.41.5 in respect of the individual’s eligible spouse for the year from the individual’s tax otherwise payable for the year under this Part, and

ii.  in the year, the individual

(1)  is unmarried or, being married, does not live with or support the individual’s spouse and is not dependent for support on the individual’s spouse,

(2)  does not live maritally with any person, and

(3)  maintains a self-contained domestic establishment where the individual ordinarily lives.

1989, c. 5, s. 104; 2003, c. 9, s. 68; 2005, c. 1, s. 154.