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

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1029.8.61.19.1R4. A child whose state of health requires specified complex medical care at home is considered to be limited in performing the life habits of a child of his or her age only if the child has
(a)  an absolute limitation in performing a life habit, other than that relating to interpersonal relationships; or
(b)  a serious limitation in performing two life habits, other than that relating to interpersonal relationships.
S.Q. 2017, c. 29, s. 264.