52.02(1)The following definitions apply in this section.
“adjusted income” , in respect of an individual for a taxation year, means the individual’s adjusted income as defined in subsection 122.5(1) of the Federal Act.(revenu rajusté)
“cohabiting spouse or common-law partner” means a cohabiting spouse or common-law partner as defined in subsection 122.5(1) of the Federal Act.(époux ou conjoint de fait)
“eligible individual” , in relation to a month specified for a taxation year, means an individual who is resident in New Brunswick before the specified month, is an eligible individual as defined in subsection 122.5(1) of the Federal Act and is not excluded from that definition by subsection 122.5(2) of the Federal Act.(particulier admissible)
“Minister” means the Minister of National Revenue for Canada.(ministre)
“qualified dependant” means a qualified dependant as defined in subsection 122.5(1) of the Federal Act who is not excluded from that definition by subsection 122.5(2) of the Federal Act.(personne à charge admissible)
“qualified relation” , of an individual, means a qualified relation as defined in subsection 122.5(1) of the Federal Act who is not excluded from that definition by subsection 122.5(2) of the Federal Act.(proche admissible)
“return of income” , in respect of a person for a taxation year, means
(déclaration de revenu)
(a)
for a person who is resident in New Brunswick at the end of the taxation year, the person’s return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4) of the Federal Act) that is required to be filed for the taxation year or that would be required to be filed if the person had tax payable under the Federal Act for the taxation year; and
(b)
in any other case, a prescribed form containing prescribed information that is filed for the taxation year with the Minister.
“shared-custody parent” means a shared-custody parent as defined in section 122.6 of the Federal Act, but with “qualified dependant” in that section having the meaning assigned by subsection 122.5(1) of the Federal Act.(parent ayant la garde partagée)
“specified month” means a month specified in subsection (5).(mois déterminé)