1 Paragraph 6301(1)(a) of the Income Tax RegulationsFootnote 1 is replaced by the following:
Return to footnote 1C.R.C., c. 945
(a) subject to paragraph (c), the female parent of the qualified dependant declares in writing to the Minister that she resides with the other parent of that qualified dependant and that that other parent primarily fulfils the responsibility for the care and upbringing of each of the qualified dependants with whom both parents reside;