Income Tax Act
Marginal note:Transfer to parent or grandparent
118.9 Where for a taxation year a parent or grandparent of an individual (other than an individual in respect of whom the individual’s spouse or common-law partner deducts an amount under section 118 or 118.8 for the year) is the only person designated in writing by the individual for the year for the purpose of this section, there may be deducted in computing the tax payable under this Part for the year by the parent or grandparent, as the case may be, the tuition and education tax credits transferred for the year by the individual to the parent or grandparent, as the case may be.
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 118.9;
- 1994, c. 7, Sch. II, s. 94, Sch. VIII, s. 59;
- 1997, c. 25, s. 30;
- 1998, c. 19, s. 30;
- 2000, c. 12, s. 142.
- Date modified: