Income Tax Act

Marginal note:Eligible individuals

• 122.62 (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, on or before the day that is 10 years after the beginning of the month referred to in subsection (1), extend the time for filing a notice under that subsection.

• 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) or (1.2) 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) or (1.2) 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) or (1.2) 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.

• Marginal note:Death of child — qualified dependant

  (9) For the purposes of this Subdivision (other than subsection (4)), a person is deemed to be a qualified dependant at the beginning of a month if

  • (a) the person died in any of the six preceding months;

  • (b) the person’s date of birth was not 18 years or more prior to the beginning of the month; and

  • (c) the person was a qualified dependant immediately prior to their death.

• Marginal note:Death of child — eligible individual

  (10) For the purposes of this Subdivision (other than subsection (4)), a person is deemed to be an eligible individual in respect of a qualified dependant at the beginning of a month if

  • (a) that qualified dependant is a qualified dependant at the beginning of that month because of subsection (9); and

  • (b) the person was an eligible individual in respect of the qualified dependant immediately before the qualified dependant’s death.

• Marginal note:Death of child

  (11) For the purposes of paragraphs (a) and (b) of the description of E in subsection 122.61(1), if a person is deemed to be a qualified dependant at the beginning of a month because of subsection (9), the person is deemed to be the age at the beginning of that month that the person would have been at the beginning of that month had the person not died.

• Marginal note:Death of child — disability tax credit

  (12) For the purposes of paragraph (a) of the description of N in subsection 122.61(1), if a person died on or after July 1 of a particular taxation year and an amount could have been deducted in respect of that person under section 118.3 for that taxation year, an amount is deemed to be deductible under section 118.3 in respect of that person for the immediately following taxation year.