(1) Subject to this section, where a resident individual being a widower or widow or unmarried, divorced or separated maintains a relative who, during the year of income, resided with him or her—
(a) for the purpose of having the charge and care of any child of his or hers within the meaning of section 48; or
(b) in the capacity of housekeeper,
that individual is entitled to an allowance of $200.
(2) The deduction allowable under subsection (1) is granted only—
(a) in respect of one person for any year of income; and
(b) where no deduction is allowed to any other person in respect of the maintenance of such person.
(3) Where a deduction is allowable under subsection (1) no deduction is allowed in respect of the same person under section 52.