|
Home -> Glossary -> Age of majority / minor childAge of Majority by Province / Minor ChildA minor is a person who has not yet reached the age of majority. The age of majority is the age at which a person is considered to be an adult legally, and in Canada it is normally determined by province of residence. However, the age of 18 is the age of majority for the attribution rules relating to transfers or gifts to a related minor child, as defined by s. 74.1(2) of the Income Tax Act. Links for each province are to the Age of Majority Act, or to the Quebec Civil Code. Age of Majority of 18 YearsAlbertaAge of Majority of 19 yearsBritish Columbia
Revised: September 20, 2024
|
Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved. See Reproduction of information from TaxTips.ca Facebook
| Twitter
| See What’s New, stay
connected with TaxTips.ca by RSS or Email |