Section 64.1 — Income Tax Act: Individuals absent from Canada

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