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

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1029.8.61.19R4. An impairment is manifested by a persistent histological, anatomical or metabolic alteration of any of the organ systems or by the persistent alteration of the corresponding physiological function.
The alteration must be confirmed by objective signs through a physical examination, biological tests or medical imaging or, for the visual system or the hearing system, a recognized measurement of visual acuity or hearing. The results must be attested to by a member of a professional order.
s. 1029.8.61.19R4; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1; S.Q. 2017, c. 29, s. 262.
1029.8.61.19R4. An impairment exists when a persistent loss of an organ or structure of the child’s body is manifested by a metabolic, cellular, histological, anatomical or physiological structure or function.
The abnormality must be confirmed by objective signs through a physical examination, biological tests or medical imaging or, for sight or hearing, a recognized measurement of visual acuity or hearing. The results must be attested to by an expert who is a member of a professional order.
s. 1029.8.61.19R4; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1.