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SUMMARY |
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The purpose of this enactment is to allow the parent of a child who
is paying support for that child to share the amount that may be deducted
under subsection 118(1) of the Income Tax Act by the parent who
receives that support in a taxation year provided the child has lived with
the payor-parent for at least one hundred days during that year or such
number of days as is prescribed by regulation.
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