Bill 210 (Legislature 25, Session 1)

L25 S1 79

Alberta — Bills

2001 BILL 210 First Session, 25th Legislature, 50 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 210 ALBERTA PERSONAL INCOME TAX (IN-HOME CARE AND DEPENDANT TAX CREDIT) AMENDMENT ACT, 2001 MR. CENAIKO First Reading Second Reading Committee of the Whole Third Reading Royal Assent Title: 2001 (25th, 1st) Bill 210, Alberta Personal Income Tax (In-Home Care and Dependant Tax Credit) Amendment Act, 0012

Bill 210 Mr. Cenaiko BILL 210 2001 ALBERTA PERSONAL INCOME TAX (IN-HOME CARE AND DEPENDANT TAX CREDIT) AMENDMENT ACT, 2001 (Assented to , 2001) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: Amends SA 2000 cA-35.03 1 The Alberta Personal Income Tax Act is amended by this Act. 2

Section 8(1) is amended (

a) in clause (

d) by striking out the following: the amount determined by the formula $14 047 - D.l where D.1 is the greater of $11 661 and the particular person’s income for the year, and substituting the following: the amount determined by the formula $12 900 - D.1 where D.1 is the particular person’s income for the year, 1

Explanatory Notes 1 Amends

chapter A-35.03 of the Statutes of Alberta, 2000. 2

Section 8 presently reads: 8(1) For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted the amount determined by the formula A x B where A is the specified percentage for the year; B is the total of (

a) in the case of an individual who at any time in the year is a married person who supports the individual’s spouse and is not living separate and apart from the spouse because of a breakdown of their marriage, an amount equal to the total of (i) $12 900, and (ii) an amount determined by the formula $12 900 - C where 1 Explanatory Notes

(

b) in clause (

e) by striking out the following: the amount determined by the formula $7231 - E where E is the greater of $4845 and the income for the year of the dependant, and and substituting the following: the amount determined by the formula $12 900 - E where E is the income for the year of the dependant, and 2

C is the income of the individual’s spouse for the year or, where the individual and the individual’s spouse are living separate and apart at the end of the year because of a breakdown of their marriage, the spouse’s income for the year while married and not so separated, (

b) in the case of an individual who does not claim a deduction for the year under clause (

a) and who, at any time in the year, (

i) is an unmarried person or a married person who neither supported nor lived with the married person’s spouse and is not supported by the spouse, and (ii) whether alone or jointly with one or more other persons, maintains a self-contained domestic establishment (in which the individual lives) and actually supports in that establishment a person who, at that time, is (

A) except in the case of a child of the individual, resident in Canada, (

B) wholly dependent for support on the individual, or on the individual and the other person or persons, as the case may be, (

C) related to the individual, and (

D) except in the case of a parent or grandparent of the individual, either under 18 years of age or so dependent because of mental or physical infirmity, an amount equal to the total of (iii) $12 900, and (iv) an amount determined by the formula $12 900 - D where D is the income for the year of the dependent person, (

c) except in the case of an individual entitled to a deduction under clause (

a) or (b), $12 900, (

d) in the case of an individual who, at any time in the year alone or jointly with one or more persons, maintains a self-contained domestic establishment that is the ordinary 2 Explanatory Notes

place of residence of the individual and of a particular person (

i) who has attained the age of 18 years before that time, (ii) who (

A) is the individual’s child or grandchild, or (

B) is resident in Canada and is the individual's parent, grandparent, brother, sister, aunt, uncle, nephew or niece, and (iii) who (

A) in the case of the individual’s parent or grandparent, has attained the age of 65 years before that time, or (

B) in the case of any of the relatives referred to in subclause (ii), is dependent on the individual because of that particular person’s mental or physical infirmity, the amount determined by the formula $14 047 - D.1 where D.1 is the greater of $11 661 and the particular person's income for the year, (

e) for each dependant of the individual for the year who (

i) attained the age of 18 years before the end of the year, and (ii) was dependent on the individual because of mental or physical infirmity, the amount determined by the formula $7231 - E where E is the greater of $4845 and the income for the year of the dependant, and (

f) in the case of an individual entitled to a deduction under clause (

b) in respect of a person and who would also be entitled but for paragraph 118(4)(

c) of the federal Act to a deduction under clause (

d) or (

e) in respect of the same 3 Explanatory Notes

3 This Act comes into force on Proclamation. 4

person, the amount by which the amount that would be determined under clause (

d) or (

e) in respect of the person exceeds the amount determined under clause (

b) in respect of the person. (2) Subsections 118(4), (5) and (6) of the federal Act apply to subsection (1). 3 Coming into force. Title: 2001 (25th, 1st) Bill 210, Alberta Personal Income Tax (In-Home Care and Dependant Tax Credit) Amendment Act, 2001 Explanatory Notes

Document details

Collection	Alberta — Bills
Citation	L25 S1 79
Type	bill
Volume / chapter	L25 S1 79
Language	en
Format	json
Source	PROVINCIAL
Identifier	c818c487ee4865ec6840657449fb3cd74065a4f4

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