Versions of s. 122.8(1), definition “qualified relation”

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

2022-07-01 to present available View Source

qualified relation, of an individual in relation to a month specified for a taxation year, means the person, if any, who, at the ~~end~~beginning of the ~~taxation~~specified ~~year,~~month, is the individual’s cohabiting spouse or common-law partner. (proche admissible)

Full text

qualified relation, of an individual in relation to a month specified for a taxation year, means the person, if any, who, at the beginning of the specified month, is the individual’s cohabiting spouse or common-law partner. (proche admissible)
2018-12-13 to 2022-07-01 View Source

qualified relation, of an individual for a taxation year, means the person, if any, who, at the end of the taxation year, is the individual’s cohabiting spouse or common-law partner. (proche admissible)