(3) Where more than one indivi
dual is entitled to deduct an amount under subsection 118.3(2) for a taxation year in respect of the same person, the total of all
amounts so deductible for the year shall not exceed the maximum
amount that would be deductible under that subsection for the year by an individual in respect of that person if that individual were the only individual entitled to deduct an
amount under that subsection in respect of that person, and where the individuals cannot agree as to what portion of the
amount each can de
...[+++]duct, the Minister may fix the portions.