VIII, s. 60, c. 21, s. 571997, c. 25, s. 321998, c. 19, s. 1391999, c. 26, s. 372000, c. 12, s. 142, c. 14, s. 382001, c. 17, s. 1072002, c. 9, s. 382006, c. 4, s. 1752007, c. 35, s. 1112010, c. 25, s. 232011, c. 24, s. 372013, c. 34, s. 2602014, c. 20, s. 172018, c. 12, s. 152020, c. 5, s. 22022, c. 10, s. 82022, c. 13, s. 2
122.51(1)The definitions in this subsection apply in this section.adjusted incomeadjusted incomeof an individual for a taxation year has the meaning assigned by section 122.6. (revenu modifié)eligible individualeligible individualfor a taxation year means an individual (other than a trust)(a)who is resident in Canada throughout the year (or, if the individual dies in the year, throughout the portion of the year before the individual’s death);(b)who, before the end of the year, has attained the age of 18 years; and(c)the total of whose incomes for the year from the following sources is at least $2,500:(i)offices and employments (computed without reference to paragraph 6(1)(f)),(ii)businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and(iii)the program established under theWage Earner Protection Program Act. (particulier admissible)Marginal note:Deemed payment on account of tax(2)Where a return of income (other than a return of income filed under subsection 70(2), paragraph 104(23)(d) or 128(2)(e) or subsection 150(4)) is filed in respect of an eligible individual for a particular taxation year that ends at the end of a calendar year, there is deemed to be paid at the end of the particular year on account of the individual’s tax payable under this Part for the particular year the amount determined by the formulaA - BwhereAis the lesser of(a)$1000, and(b)the total of(i)the amount determined by the formula(0.25/C) × DwhereCis the appropriate percentage for the particular taxation year, andDis the total of all amounts each of which is the amount determined by the formula in subsection 118.2(1) for the purpose of computing the individual’s tax payable under this Part for a taxation year that ends in the calendar year, and(ii)25% of the total of all amounts each of which is the amount deductible under section 64 in computing the individual’s income for a taxation year that ends in the calendar year; andBis 5% of the amount, if any, by which(a)the total of all amounts each of which is the individual’s adjusted income for a taxation year that ends in the calendar yearexceeds(b)$21,663.
(a)who is resident in Canada throughout the year (or, if the individual dies in the year, throughout the portion of the year before the individual’s death);(b)who, before the end of the year, has attained the age of 18 years; and(c)the total of whose incomes for the year from the following sources is at least $2,500:(i)offices and employments (computed without reference to paragraph 6(1)(f)),(ii)businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and(iii)the program established under theWage Earner Protection Program Act. (particulier admissible)
(i)offices and employments (computed without reference to paragraph 6(1)(f)),(ii)businesses each of which is a business carried on by the individual either alone or as a partner actively engaged in the business, and(iii)the program established under theWage Earner Protection Program Act. (particulier admissible)
(a)$1000, and(b)the total of(i)the amount determined by the formula(0.25/C) × DwhereCis the appropriate percentage for the particular taxation year, andDis the total of all amounts each of which is the amount determined by the formula in subsection 118.2(1) for the purpose of computing the individual’s tax payable under this Part for a taxation year that ends in the calendar year, and(ii)25% of the total of all amounts each of which is the amount deductible under section 64 in computing the individual’s income for a taxation year that ends in the calendar year; and
(i)the amount determined by the formula(0.25/C) × DwhereCis the appropriate percentage for the particular taxation year, andDis the total of all amounts each of which is the amount determined by the formula in subsection 118.2(1) for the purpose of computing the individual’s tax payable under this Part for a taxation year that ends in the calendar year, and(ii)25% of the total of all amounts each of which is the amount deductible under section 64 in computing the individual’s income for a taxation year that ends in the calendar year; and
(a)the total of all amounts each of which is the individual’s adjusted income for a taxation year that ends in the calendar year
(b)$21,663.
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1998, c. 19, s. 322000, c. 14, s. 39, c. 19, s. 322001, c. 17, s. 1082005, c. 19, s. 26, c. 30, s. 72006, c. 4, s. 702007, c. 2, s. 312009, c. 2, s. 372017, c. 33, s. 47
(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 modifié)
(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
(a)where the month is any of the first 6 months of a calendar year, the taxation year that ended on December 31 of the second preceding calendar year, and(b)where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year; (année de base)
(a)resides with the qualified dependant,(b)is a parent of the qualified dependant who(i)is the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant and who is not a shared-custody parent in respect of the qualified dependant, or(ii)is a shared-custody parent in respect of the qualified dependant,(c)is resident in Canada or, where the person is 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 that time, was resident in Canada in any preceding taxation year,(d)is not described in paragraph 149(1)(a) or 149(1)(b), and(e)is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who(i)is a permanent resident within the meaning of subsection 2(1) of theImmigration and Refugee Protection Act,(ii)is a temporary resident within the meaning of theImmigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time,(iii)is a protected person within the meaning of theImmigration and Refugee Protection Act,(iv)was determined before that time to be a member of a class defined in theHumanitarian Designated Classes Regulationsmade under theImmigration Act, or(v)is an Indian within the meaning of theIndian Act,
(i)is the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant and who is not a shared-custody parent in respect of the qualified dependant, or(ii)is a shared-custody parent in respect of the qualified dependant,
(i)is a permanent resident within the meaning of subsection 2(1) of theImmigration and Refugee Protection Act,(ii)is a temporary resident within the meaning of theImmigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time,(iii)is a protected person within the meaning of theImmigration and Refugee Protection Act,(iv)was determined before that time to be a member of a class defined in theHumanitarian Designated Classes Regulationsmade under theImmigration Act, or(v)is an Indian within the meaning of theIndian Act,
(f)where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent,(g)the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances,(h)prescribed factors shall be considered in determining what constitutes care and upbringing, and(i)an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada, the government of a province or anIndigenous governing body(as defined in section 2 of theChildren’s Special Allowances Act) for the benefit of the other individual; (particulier admissible)
(a)has not attained the age of 18 years,(b)is not a person in respect of whom an amount was deducted under paragraph (a) of the description of B in subsection 118(1) in computing the tax payable under this Part by the person’s spouse or common-law partner for the base taxation year in relation to the month that includes that time, and(c)is not a person in respect of whom a special allowance under theChildren’s Special Allowances Actis payable for the month that includes that time; (personne à charge admissible)
(a)where the individual was resident in Canada throughout the year, the individual’s return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is filed or required to be filed under this Part for the year, and(b)in any other case, a prescribed form containing prescribed information, that is filed with the Minister; (déclaration de revenu)
(a)are not at that time cohabitating spouses or common-law partners of each other,(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(c)primarily fulfil the responsibility for the care and upbringing of the qualified dependant when residing with the qualified dependant, as determined in consideration of prescribed factors. (parent ayant la garde partagée)
(i)at least 40% of the time in the month in which the particular time occurs, or(ii)on an approximately equal basis, and
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1994, c. 7, Sch