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Children’s Special Allowances Act

Version of section 8 from 2016-07-01 to 2021-05-05:


Marginal note:Calculation of amount

  •  (1) The amount of special allowance to be paid in respect of a child for a month is one twelfth of the total of

    • (a) if the child has not reached the age of six years at the beginning of the month, the amount expressed in dollars in paragraph (a) of the description of E in subsection 122.61(1) of the Income Tax Act,

    • (b) if the child is six years of age or older at the beginning of the month, the amount expressed in dollars in paragraph (b) of the description of E in subsection 122.61(1) of the Income Tax Act, and

    • (c) if an amount may be deducted under section 118.3 of theIncome Tax Act in respect of the child for the taxation year that includes the month, the amount expressed in dollars in the description of N in subsection 122.61(1) of that Act.

  • Marginal note:Rounding of amounts

    (2) In the event that an amount calculated pursuant to subsection (1) contains a fraction of a cent, the amount shall be rounded to the nearest whole cent or, if the result is equidistant from two whole cents, to the higher thereof.

  • 1992, c. 48, s. 23 (Sch., s. 8)
  • 1998, c. 21, s. 98
  • 2003, c. 15, s. 90
  • 2016, c. 7, s. 52
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