TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ELIGIBLE CHILD [1 record]

Record 1 2007-03-29

English

Subject field(s)
  • Taxation
CONT

An eligible child is your or your spouse or common-law partner's child; or a child who was dependent on you or your spouse or common-law partner, and whose income in 2005 was $8,648 or less.

OBS

Source: Income Tax Act, S. 63(3)(c); 122.2(2)(a).

French

Domaine(s)
  • Fiscalité
CONT

Un enfant admissible qui est, selon le cas : votre enfant, y compris celui de votre époux ou conjoint de fait; un enfant qui était à votre charge ou à la charge de votre époux ou conjoint de fait et qui avait un revenu net ne dépassant pas 8648 $ en 2005.

OBS

Source : Loi de l'impôt sur le revenu, art. 63(3)(c); 122.2(2)(a).

Spanish

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