Income Tax Act — I-3.3 122.5
Definitions 122.5 (1) The following definitions apply in this section. adjusted income , of an individual for a taxation year in relation to a month specified for the taxation year, means the total of the individual’s income for the taxation year and the income for the taxation year of the individual’s qualified relation, if any, in relation to the specified month, both calculated as if in computing that income no amount were (a) included (i) under paragraph 56(1)(q.1) or subsection 56(6), (ii) in respect of any gain from a disposition of property to which section 79 applies, or (iii) in respect of a gain described in subsection 40(3.21); or (b) deductible under paragraph 20(1)(ww) or 60(y) or (z). ( revenu rajusté ) cohabiting spouse or common-law partner of an individual at any time has the meaning assigned by section 122.6. ( époux ou conjoint de fait visé ) eligible individual , in relation to a month specified for a taxation year, means an individual (other than a trust) who (a) has, before the specified month, attained the age of 19 years; or (b) was, at any time before the specified month, (i) a parent who resided with their child, or (ii) married or in a common-law partnership. ( particulier admissible ) qualified dependant of an individual, in relation to a month specified for a taxation year, means a person who at the beginning of the specified month (a) is the individual’s child or is dependent for support on the individual or on the individual’s cohabiting spouse or common-law partner; (b) resides with the individual; (c) is under the age of 19 years; (d) is not an eligible individual in relation to the specified month; and (e) is not a qualified relation of any individual in relation to the specified month. ( personne à charge admissible ) qualified relation of an individual, in relation to a month specified for a taxation year, means the person, if any, who, at the beginning of the specified month, is the individual’s cohabiting spouse or common-law partner. ( proche admissible ) return of income , in respect of a person for a taxation year, means (a) for a person who is resident in Canada at the end of the taxation year, the person’s return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the person had tax payable under this Part for the taxation year; and (b) in any other case, a prescribed form containing prescribed information that is filed for the taxation year with the Minister. ( déclaration de revenu ) Persons not eligible individuals, qualified relations or qualified dependants (2) Notwithstanding subsection (1), a person is not an eligible individual, is not a qualified relation and is not a qualified dependant, in relation to a month specified for a taxation year, if the person (a) died before the specified month; (b) is confined to a prison or similar institution for a period of at least 90 days that includes the first day of the specified month; (c) is at the beginning of the specified month a non-resident person, other than a non-resident person who (i) is at that time the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes the first day of the specified month, and (ii) was resident in Canada at any time before the specified month; (d) is at the beginning of the specified month a person described in paragraph 149(1)(a) or (b); or (e) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable for the specified month. Deemed payment on account of tax (3) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid during the specified month on account of their tax payable under this Part for the taxation