- (1)
- For paragraph 39 (3) (c) of the Act, the number of days within
which the Registrar must have been notified, or otherwise become aware, of the
fact that the child is a relevant dependent child of the liable parent is 90
days after the day on which the child became such a child.
- (2)
- For
paragraph 39 (3) (d) of the Act, the number of days within which the
Registrar must have been notified, or otherwise become aware, of the fact that
the child is a relevant dependent child of the liable parent is 90 days after
the notice of the assessment (referred to in subsection 39 (3)) was
given.
Note
Section 39 of the Act deals with the calculation of a liable
parent's exempted income amount.