I-3, r. 1 - Regulation respecting the Taxation Act

Section 1029.8.61.19.1r3 Disposition versions

2020-09-24

1029.8.61.19.1R3. For the purpose of computing the amount for the first level and for the purposes of subparagraph i of subparagraph a of the first paragraph of section 1029.8.61.19.1 of the Act, a child who has an impairment or a mental function disability entailing serious and multiple disabilities is considered to have disabilities preventing him or her from independently performing the life habits of a child of his or her age only if the outcome of the interaction between the child’s disabilities and the environmental factors as facilitators of, and barriers to, the performance of the child’s life habits in the child’s various living environments causes,

(a)  if the child is less than 4 years of age, an absolute limitation in performing the life habits that are nutrition, mobility and communication; and

(b)  if the child is 4 years of age or over,

i.  an absolute limitation in performing 4 life habits and a serious or absolute limitation in performing at least one other life habit, or

ii.  an absolute limitation in performing 3 life habits, including mobility, and a serious or absolute limitation in performing at least two other life habits.

For the purpose of computing the amount for the second level and for the purposes of subparagraph i of subparagraph b of the first paragraph of section 1029.8.61.19.1 of the Act, a child who has an impairment or a mental function disability entailing serious and multiple disabilities is considered to have disabilities preventing him or her from independently performing the life habits of a child of his or her age only if the outcome of the interaction between the child’s disabilities and the environmental factors as facilitators of, and barriers to, the performance of the child’s life habits in the child’s various living environments causes,

(a)  if the child is less than 4 years of age, an absolute limitation in performing one life habit among the life habits that are nutrition, mobility and communication and a serious or absolute limitation in performing at least one other life habit among those life habits; and

(b)  if the child is 4 years of age or over,

i.  an absolute limitation in performing 2 life habits and a serious or absolute limitation in performing at least one other life habit, or

ii.  an absolute limitation in performing a life habit in respect of mobility and a serious or absolute limitation in performing at least one other life habit.

S.Q. 2017, c. 29, s. 264; S.Q. 2019, c. 14, s. 651; S.Q. 2020, c. 16, s. 254.

2019-06-19

1029.8.61.19.1R3. A child who has an impairment or a mental function disability entailing serious and multiple disabilities is considered to have disabilities preventing him or her from independently performing the life habits of a child of his or her age only if the outcome of the interaction between the child’s disabilities and the environmental factors as facilitators of, and barriers to, the performance of the child’s life habits in the child’s various living environments causes,

(a)  if the child is less than 4 years of age, an absolute limitation in performing the life habits that are nutrition, mobility and communication; and

(b)  if the child is 4 years of age or over,

i.  an absolute limitation in performing four life habits and a serious or absolute limitation in performing at least one other life habit, or

ii.  an absolute limitation in performing three life habits, including mobility, and a serious or absolute limitation in performing at least two other life habits.

S.Q. 2017, c. 29, s. 264; S.Q. 2019, c. 14, s. 651.

2017-12-07

1029.8.61.19.1R3. A child who has an impairment or a designated mental function disability entailing serious and multiple disabilities is considered to have disabilities preventing him or her from independently performing the life habits of a child of his or her age only if the outcome of the interaction between the child’s disabilities and the environmental factors as facilitators of, and barriers to, the performance of the child’s life habits in the child’s various living environments causes,

(a)  if the child is less than four years of age, an absolute limitation in performing the life habits that are nutrition, mobility and communication; and

(b)  if the child is four years of age or over,

i.  an absolute limitation in performing five life habits and a serious or absolute limitation in performing at least one other life habit, or

ii.  an absolute limitation in performing four life habits, including mobility, and a serious or absolute limitation in performing at least two other life habits.

S.Q. 2017, c. 29, s. 264.