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Versions of s. 122.8(8)(b)

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. 2022-07-01 to present available View Source
    in anythe otherabsence case,of an agreement referred to in paragraph (a), the person is deemed to be, forin therelation taxationto year,that month, a qualified dependant only of the individualindividuals, if any, who are, at the beginning of that month, eligible individuals (as defined in section 122.6, but the Ministerdefinition designates.qualified dependant in that section having the meaning assigned by subsection (1)) in respect of that person; and
    Full text

    in the absence of an agreement referred to in paragraph (a), the person is deemed to be, in relation to that month, a qualified dependant of the individuals, if any, who are, at the beginning of that month, eligible individuals (as defined in section 122.6, but the definition qualified dependant in that section having the meaning assigned by subsection (1)) in respect of that person; and

  2. 2018-12-13 to 2022-07-01 View Source

    in any other case, the person is deemed to be, for the taxation year, a qualified dependant only of the individual that the Minister designates.