Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2015-05-11 and last amended on 2015-01-02. Previous Versions

Marginal note:Eligible individuals
  •  (1) For the purposes of this subdivision, a person may be considered to be an eligible individual in respect of a particular qualified dependant at the beginning of a month only if the person has, no later than 11 months after the end of the month, filed with the Minister a notice in prescribed form containing prescribed information.

  • Marginal note:Extension for notices

    (2) The Minister may at any time extend the time for filing a notice under subsection 122.62(1).

  • Marginal note:Exception

    (3) Where at the beginning of 1993 a person is an eligible individual in respect of a qualified dependant, subsection 122.62(1) does not apply to the person in respect of the qualified dependant if the qualified dependant was an eligible child (within the meaning assigned by subsection 122.2(2) because of subparagraph (a)(i) of the definition “eligible child” in that subsection) of the individual for the 1992 taxation year.

  • Marginal note:Person ceasing to be an eligible individual

    (4) Where during a particular month a person ceases to be an eligible individual in respect of a particular qualified dependant (otherwise than because of the qualified dependant attaining the age of 18 years), the person shall notify the Minister of that fact before the end of the first month following the particular month.

  • Marginal note:Death of cohabiting spouse

    (5) If the cohabiting spouse or common-law partner of an eligible individual in respect of a qualified dependant dies,

    • (a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and

    • (b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individual’s income for the year.

  • Marginal note:Separation from cohabiting spouse

    (6) If a person ceases to be an eligible individual’s cohabiting spouse or common-law partner,

    • (a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and

    • (b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individual’s income for the year.

  • Marginal note:Person becoming a cohabiting spouse

    (7) If a taxpayer becomes the cohabiting spouse or common-law partner of an eligible individual,

    • (a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and

    • (b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the taxpayer is deemed to have been the eligible individual’s cohabiting spouse or common-law partner at the end of the base taxation year in relation to that month.

  • Marginal note:Ordering of events

    (8) If more than one event referred to in subsections (5) to (7) occur in a calendar month, only the subsection relating to the last of those events to have occurred applies.

  • (9) [Repealed, 1998, c. 19, s. 142(2)]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1994, c. 7, Sch. VII, s. 12;
  • 1996, c. 11, par. 95(h), 97(1)(e);
  • 1998, c. 19, s. 142, c. 21, s. 95;
  • 2000, c. 12, s. 142;
  • 2011, c. 24, s. 39.