I-3 - Taxation Act

Section 1029.8.61.1.2 Disposition versions

2013-06-05

1029.8.61.1.2. For the purposes of this division, the amount of an eligible expense made by an eligible individual in a taxation year in respect of a dwelling unit situated in a facility maintained by a private institution not under agreement that operates a residential and long-term care centre governed by the Act respecting health services and social services (chapter S-4.2) must be determined as if the dwelling unit were situated in a private seniors’ residence.

2013, c. 10, s. 126.