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Versions of s. 118(1)(b)(iv)

I-3.3 — Income Tax Act · 7 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2021-06-29 to present available View Source
    the amount determined by the formula$10,527formula D + DD.01 –− D.1 where D is$2,150 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, D.01 is the basic personal amount of the individual for the year, and D.1 is the dependent person’s income for the year,
    Full text

    the amount determined by the formula D + D.01 − D.1 where D is$2,150 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, D.01 is the basic personal amount of the individual for the year, and D.1 is the dependent person’s income for the year,

  2. 2018-06-21 to 2021-06-29 View Source
    the amount determined by the formula$10,527 + D – D.1 where D is$2,150 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, and D.1 is the dependent person’s income for the year,
    Full text

    the amount determined by the formula$10,527 + D – D.1 where D is$2,150 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, and D.1 is the dependent person’s income for the year,

  3. 2017-06-22 to 2018-06-21 View Source
    the amount determined by the formula$10,527 + D – D.1 where D is$2,000is$2,150 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, and D.1 is the dependent person’s income for the year,
    Full text

    the amount determined by the formula$10,527 + D – D.1 where D is$2,150 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, and D.1 is the dependent person’s income for the year,

  4. 2011-12-15 to 2017-06-22 View Source
    the amount determined by the formula$10,320formula$10,527 + D – DD.1 where D is$2,000 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, and D.1 is the dependent person’s income for the year,
    Full text

    the amount determined by the formula$10,527 + D – D.1 where D is$2,000 if the dependent person is, at the end of the taxation year, 18 years of age or older and is, at any time in the year, dependent on the individual by reason of mental or physical infirmity, or the dependent person is a person, other than a child of the individual in respect of whom paragraph (b.1) applies, who, at the end of the taxation year, is under the age of 18 years and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the dependent person’s personal needs and care, when compared to persons of the same age, and is so dependent on the individual at any time in the year, and in any other case, nil, and D.1 is the dependent person’s income for the year,

  5. 2009-03-12 to 2011-12-15 View Source
    the amount determined by the formula$6,055formula$10,320 -– D where D is the dependent person’s income for the year,
    Full text

    the amount determined by the formula$10,320 – D where D is the dependent person’s income for the year,

  6. 2007-06-22 to 2009-03-12 View Source
    the amount determined by the formula$6,055 - (D - $606)D where D is the greater of $606 and the dependent person’s income for the year,
    Full text

    the amount determined by the formula$6,055 - D where D is the dependent person’s income for the year,

  7. 2004-08-31 to 2007-06-22 View Source

    the amount determined by the formula$6,055 - (D - $606) where D is the greater of $606 and the dependent person’s income for the year,