Income Tax Act

Marginal note:Eligible individuals

• 122.62 (1) For the purposes of this subdivision, a person may be considered to be an eligible individual in respect of a particular qualified dependant at the beginning of a month only if the person has, no later than 11 months after the end of the month, filed with the Minister a notice in prescribed form containing prescribed information.

• Marginal note:Extension for notices

  (2) The Minister may at any time extend the time for filing a notice under subsection 122.62(1).

• Marginal note:Exception

  (3) Where at the beginning of 1993 a person is an eligible individual in respect of a qualified dependant, subsection 122.62(1) does not apply to the person in respect of the qualified dependant if the qualified dependant was an eligible child (within the meaning assigned by subsection 122.2(2) because of subparagraph (a)(i) of the definition eligible child in that subsection) of the individual for the 1992 taxation year.

• Marginal note:Person ceasing to be an eligible individual

  (4) Where during a particular month a person ceases to be an eligible individual in respect of a particular qualified dependant (otherwise than because of the qualified dependant attaining the age of 18 years), the person shall notify the Minister of that fact before the end of the first month following the particular month.

• Marginal note:Death of cohabiting spouse

  (5) Where

  • (a) before the end of a particular month the cohabiting spouse or common-law partner of an eligible individual in respect of a qualified dependant dies, and

  • (b) the individual so elects, before the end of the eleventh month after the particular month, in a form that is acceptable to the Minister,

  for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in any month after the particular month on account of the individual’s liability under this Part for the base taxation year in relation to the particular month, subject to any subsequent election under subsection 122.62(6) or 122.62(7), the individual’s adjusted income for the year is deemed to be equal to the individual’s income for the year.

  • (c) and (d) [Repealed, 1998, c. 21, s. 95]

• Marginal note:Separation from cohabiting spouse

  (6) Where

  • (a) before the end of a particular month an eligible individual in respect of a qualified dependant begins to live separate and apart from the individual’s cohabiting spouse or common-law partner, because of a breakdown of their marriage or common-law partnership, for a period of at least 90 days that includes a day in the particular month, and

  • (b) the individual so elects, before the end of the eleventh month after the particular month, in a form that is acceptable to the Minister,

  for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in any month after the particular month on account of the individual’s liability under this Part for the base taxation year in relation to the particular month, subject to any subsequent election under subsection 122.62(5) or 122.62(7), the individual’s adjusted income for the year is deemed to be equal to the individual’s income for the year.

  • (c) and (d) [Repealed, 1998, c. 21, s. 95]

• Marginal note:Person becoming a cohabiting spouse

  (7) Where

  • (a) at any particular time before the end of a particular month a taxpayer has become the cohabiting spouse or common-law partner of an eligible individual, and

  • (b) the taxpayer and the eligible individual jointly so elect in prescribed form filed with the Minister before the end of the eleventh month after the particular month,

  for the purpose of determining the amount deemed by subsection 122.61(1) to be an overpayment arising in any month after the particular month on account of the eligible individual’s liability under this Part for the year, the taxpayer is deemed to have been the eligible individual’s cohabiting spouse or common-law partner throughout the period that began immediately before the end of the base taxation year in relation to the particular month and ended at the particular time.

• (8) and (9) [Repealed, 1998, c. 19, s. 142(2)]