Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 122.8(3)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2018-12-13 to present available View Source
    AnFor the purposes of this section, an individual whois filesconsidered ato returnreside at any time only at their principal place of income for a taxation year and who makes a claim under this subsection is deemed to have paid, in respect of a qualifying child of the individual, at the end of the year, on account of tax payable under this Part for the year, an amount equal to $500 multiplied by the appropriate percentage for the year, ifresidence.
    Full text

    For the purposes of this section, an individual is considered to reside at any time only at their principal place of residence.

  2. 2014-12-16 to 2017-01-01 View Source

    An individual who files a return of income for a taxation year and who makes a claim under this subsection is deemed to have paid, in respect of a qualifying child of the individual, at the end of the year, on account of tax payable under this Part for the year, an amount equal to $500 multiplied by the appropriate percentage for the year, if