Children’s Special Allowances Act
Version of section 8 from 2003-01-01 to 2003-06-18:
Marginal note:Calculation of amount
8 (1) The amount of special allowance to be paid in respect of a child for each month is one twelfth of the total of
(a) the amount expressed in dollars in paragraph (a) of the description of A in subsection 122.61(1) of the Income Tax Act, and
(b) the amount expressed in dollars in paragraph (a) of the description of F in that subsection,
each such amount being adjusted and rounded in accordance with subsections 122.61(5) and (7) of that Act.
Marginal note:Rounding of amounts
(2) In the event that an amount calculated pursuant to subsection (1) contains a fraction of a cent, the amount shall be rounded to the nearest whole cent or, if the result is equidistant from two whole cents, to the higher thereof.
- 1992, c. 48, s. 23 (Sch., s. 8)
- 1998, c. 21, s. 98
- Date modified: