7 April 2005 Internal T.I. 2005-0110991I7 F - Frais de garde d'enfants -- summary under Subclause (i)(B)(I)

Regarding the interpretation of the phrase "throughout a period of not less than 2 weeks in the year" in ss. (i)(B)(I) and (i)(C) of C in s. 63(2)(b), CRA stated:

[T]he phrase "throughout a period of not less than 2 weeks in the year” in subclause (i)(B)(I) and subclause (i)(C) of the description of C in paragraph 63(2)(b) of the Act refers to two consecutive weeks.

Indeed, although the word "consecutive" is not present in the wording of the parts of that provision of the Act referred to above, we interpret the word "period" to mean a continuous and uninterrupted period of time.

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