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s. 118.9

PART I — Income Tax · DIVISION E — Computation of Tax · SUBDIVISION A — Rules Applicable to Individuals · Annual Adjustment of Deductions and Other Amounts

Transfer to parent or grandparent

Not yet annotated · Text current to 2026-06-21 · section last amended 2017-01-01

Current text

If for a taxation year a parent or grandparent of an individual (other than an individual in respect of whom the individual’s spouse or common-law partner deducts an amount under section 118 or 118.8 for the year) is the only person designated in writing by the individual for the year for the purpose of this section, there may be deducted in computing the tax payable under this Part for the year by the parent or grandparent, as the case may be, the tuition tax credit transferred for the year by the individual to the parent or grandparent, as the case may be.

Source: Justice Laws Website. Not an official version.

Historic text

Immediately preceding version, in force from 2007-02-21 to 2016-12-31:

Show the text in force 2007-02-21 to 2016-12-31


Transfer to parent or grandparent

118.9 If for a taxation year a parent or grandparent of an individual (other than an individual in respect of whom the individual’s spouse or common-law partner deducts an amount under section 118 or 118.8 for the year) is the only person designated in writing by the individual for the year for the purpose of this section, there may be deducted in computing the tax payable under this Part for the year by the parent or grandparent, as the case may be, the tuition, textbook and education tax credits transferred for the year by the individual to the parent or grandparent, as the case may be.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 118.9
  • 1994, c. 7, Sch. II, s. 94, Sch. VIII, s. 59
  • 1997, c. 25, s. 30
  • 1998, c. 19, s. 30
  • 2000, c. 12, s. 142
  • 2007, c. 2, s. 27

This version on Justice Laws

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 118.9 links to the one before it.

Enacting and amending legislation

  • R.S., 1985, c. 1 (5th Supp.), s. 118.9; 1994, c. 7, Sch. II, s. 94, Sch. VIII, s. 59; 1997, c. 25, s. 30; 1998, c. 19, s. 30; 2000, c. 12, s. 142; 2007, c. 2, s. 27; 2016, c. 7, s. 20

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 118

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 118.9.