PART I — Income Tax · DIVISION B — Computation of Income · SUBDIVISION E — Deductions in Computing Income

Individuals absent from Canada

Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31

Current text

In applying sections 63 and 64 in respect of a taxpayer who is, throughout all or part of a taxation year, absent from but resident in Canada, the following rules apply for the year or that part of the year, as the case may be:

(a)

the definition child care expense in subsection 63(3), and section 64, shall be read without reference to the words “in Canada”;

(b)

subsection 63(1) and section 64 shall be read without reference to the words “and contains, where the payee is an individual, that individual’s Social Insurance Number”, if the payment referred to in that subsection or section, as the case may be, is made to a person who is not resident in Canada; and

(c)

paragraph (b) of the definition child care expense in subsection 63(3) shall be read as if the word “person” were substituted for the words “resident of Canada” where they appear therein.

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since the start of the point-in-time record on 31 August 2004.

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 64.1 links to the one before it.

Enacting and amending legislation

R.S., 1985, c. 1 (5th Supp.), s. 64.1; 1999, c. 22, s. 19

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. 63 s. 64

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. 64.1.