Income Tax Act — I-3.3 122.8
Definitions 122.8 (1) The following definitions apply in this section. cohabiting spouse or common-law partner , of an individual at any time, has the same meaning as in 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 ) relevant census means (a) for the 2023 and 2024 taxation years, the 2016 census published by Statistics Canada; and (b) in any other case, the last census published by Statistics Canada before the taxation year. ( recensement pertinent ) return of income , in respect of a person for a taxation year, means 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. ( déclaration de revenu ) Persons not eligible or qualified (2) Despite 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. Residence (3) For the purposes of this section, an individual is considered to reside at any time only at their principal place of residence. Deemed payment on account of tax (4) 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 year, an amount equal to the amount, if any, determined by the formula (A + B + C × D) × E where A is the amount specified by the Minister of Finance for an eligible individual in relation to the specified month for the province (in this subsection and subsection (6) referred to as the “relevant province”) in which the eligible individual 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