Full text
[Repealed, 2017, c. 20, s. 12]
[Repealed, 2017, c. 20, s. 12]
[Repealed, 2017, c. 20, s. 12]
where more than one individual is entitled to a deduction under subsection (1) because of paragraph (c.1) or (d) of the description of B in subsection (1) for a taxation year in respect of the same person,