Income Tax Act — I-3.3 122.8
dividual resides at the beginning of the specified month; B is (a) the amount specified by the Minister of Finance for a qualified relation in relation to the specified month for the relevant province, if (i) the eligible individual has a qualified relation at the beginning of the specified month, or (ii) subparagraph (i) does not apply and the eligible individual has a qualified dependant at the beginning of the specified month, and (b) in any other case, nil; C is the amount specified by the Minister of Finance for a qualified dependant in relation to the specified month for the relevant province; D is the number of qualified dependants of the eligible individual at the beginning of the specified month, other than a qualified dependant in respect of whom an amount is included because of subparagraph (a)(ii) of the description of B in relation to the specified month; and E is (a) 1.2, if there is a census metropolitan area, as determined in the relevant census, in the relevant province and the individual does not reside in a census metropolitan area at the beginning of the specified month, and (b) 1, in any other case. Shared-custody parent (4.1) Despite subsection (4), if an eligible individual is a shared-custody parent (as defined in section 122.6, but the definition qualified dependent in that section having the meaning assigned by subsection (1)) in respect of one or more qualified dependants at the beginning of a month, the amount deemed by subsection (4) to have been paid during a specified month is equal to the amount determined by the formula 0.5(A + B) where A is the amount determined under subsection (4), calculated without reference to this subsection; and B is the amount determined under subsection (4), calculated without reference to this subsection and subparagraph (b)(ii) of the definition eligible individual in section 122.6. Months specified (4.2) For the purposes of this section, the months specified for a taxation year are April, July and October of the immediately following taxation year and January of the second immediately following taxation year. Authority to specify amounts (5) The Minister of Finance may specify amounts for a province in relation to a month specified for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section. Deemed rebate in respect of fuel charges (6) The amount deemed by this section to have been paid during a specified month on account of tax payable for a taxation year is deemed to have been paid during the specified month as a rebate in respect of charges levied under Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of the relevant province. Only one eligible individual (7) If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month. Exception — qualified dependant (8) If a person would, if this Act were read without reference to this subsection, be the qualified dependant of two or more individuals, in relation to a month specified for a taxation year, (a) the person is deemed to be a qualified dependant, in relation to that month, of the one of those individuals on whom those individuals agree; (b) in the absence of an agreement referred to in paragraph (a), the person is deemed to be, in relation to that month, a qualified dependant of the individuals, if any, who are, at the beginning of that month, eligible individuals (as defined in section 122.6, but the definition qualified dependant in that section having the meaning assigned by subsection (1)) in respect of that person; and (c) in any