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Children’s Special Allowances Act

Version of section 2 from 2003-01-01 to 2022-06-22:

Marginal note:Definitions

 In this Act,


child means an individual who ordinarily resides in Canada and who is less than eighteen years of age; (enfant)


Minister means the Minister of National Revenue; (ministre)


prescribed means prescribed by regulations; (Version anglaise seulement)

special allowance

special allowance means an amount payable in respect of a child pursuant to section 3. (allocation spéciale)

  • 1992, c. 48, s. 23 (Sch., s. 2)
  • 1996, c. 11, s. 95
  • 1998, c. 19, s. 257

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