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I-3 - Taxation Act

Section 752.0.7
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752.0.7. Where, for a taxation year, more than one individual is entitled to deduct an amount under sections 752.0.1 to 752.0.3 in respect of the same dependant, the following rules apply:
(a)  the amount that an individual could deduct, but for this section, for the year under sections 752.0.1 to 752.0.3 in respect of that person shall be reduced to the proportion of that amount determined, in respect of the individual, by all the individuals who would so be entitled to a deduction for the year under those sections in respect of that person;
(b)  the aggregate of the proportions determined for the purposes of paragraph a by all the individuals, in respect of that person, shall in no case exceed 1 for the year; and
(c)  where the aggregate of the proportions determined for the purposes of paragraph a exceeds 1 for the year, the Minister may fix the amount deductible by each individual for the year under those sections in respect of that person.
1989, c. 5, s. 104; 2003, c. 9, s. 71; 2005, c. 1, s. 157; 2009, c. 5, s. 273.
752.0.7. Where, for a taxation year, more than one individual is entitled to deduct an amount under sections 752.0.1 to 752.0.5.2 in respect of the same dependant, the following rules apply:
(a)  the amount that an individual could deduct, but for this section, for the year under sections 752.0.1 to 752.0.5.2 in respect of that person shall be reduced to the proportion of that amount determined, in respect of the individual, by all the individuals who would so be entitled to a deduction for the year under those sections in respect of that person;
(b)  the aggregate of the proportions determined for the purposes of paragraph a by all the individuals, in respect of that person, shall in no case exceed 1 for the year; and
(c)  where the aggregate of the proportions determined for the purposes of paragraph a exceeds 1 for the year, the Minister may fix the amount deductible by each individual for the year under those sections in respect of that person.
1989, c. 5, s. 104; 2003, c. 9, s. 71; 2005, c. 1, s. 157.
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