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

Section 1029.8.61.19r2 Disposition versions

2017-12-07

1029.8.61.19R2. A child whose condition during a foreseeable period of at least one year corresponds to any of the cases specified in Schedule A is presumed to be handicapped within the meaning of section 1029.8.61.19R1.

In all other cases, the extent of the child’s limitations in performing the life habits of a child of his or her age is to be assessed on the basis of the outcome, for the child’s life habits in his or her various living environments, of the interaction between the following criteria:

(a)  the disabilities resulting from the impairment or the mental function disability; and

(b)  the environmental factors as facilitators of, or barriers to, the performance of life habits.

s. 1029.8.61.19R2; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1; S.Q. 2017, c. 29, s. 261.

2012-09-01

1029.8.61.19R2. A child whose condition during a foreseeable period of at least one year corresponds or compares to the cases specified in Schedule A is presumed to be handicapped within the meaning of section 1029.8.61.19R1.

In all other cases, the extent of the child’s handicap is to be assessed in accordance with the following criteria:

(a)  the disabilities that subsist in spite of facilitating factors;

(b)  the obstacles in the child’s environment; and

(c)  the constraints on the child’s family.

Facilitating factors include devices such as corrective lenses, hearing aids, ortheses, medication administered by a natural route, technical aids available without charge or services accessible in the region in which the child lives.

Obstacles in the environment include having to alter the physical layout of the home, day care centre or school and to adapt devices and everyday tools or transportation.

Constraints on the child’s family, as a result of the impairment or developmental disability, are constraints that significantly complicate the task of caring for and educating the child. Such constraints include having to frequently accompany the child to care providers, to have the child accompanied to the day care centre or to school, and having to provide constant supervision or special assistance.

s. 1029.8.61.19R2; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1.