Legislative Proposal Relating to the Income Tax Act (Shared-Custody Parent)
1 (1) Paragraph (b) of the definition shared-custody parent in section 122.6 of the Income Tax Act is replaced by the following:
(b) reside with the qualified dependant either
(i) at least 40% of the time in the month in which the particular time occurs, or
(ii) on an approximately equal basis, and
(2) Subsection (1) is deemed to have come into force on July 1, 2011.
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