I-3 - Taxation Act

Section 1029.8.61.1.3 Disposition versions

2013-06-05

1029.8.61.1.3. For the purposes of this division, the following rules apply:

(a)  a congregate residential facility, or a part of such a facility, in respect of which the operator does not hold, at the beginning of a particular month that begins after 31 December 2012 and before 1 July 2013, either of the certificates referred to in the definition of “private seniors’ residence” in the first paragraph of section 1029.8.61.1 and that was not entered in the register of private seniors’ residences referred to in section 346.0.1 of the Act respecting health services and social services (chapter S-4.2) on 1 December 2012, is considered to be a private seniors’ residence for the particular month if it was a residence for the elderly on 31 December 2012, within the meaning of section 1029.8.61.1 as it read on that date, unless the operator has been notified, before 30 June 2013, in accordance with section 346.0.12 of the Act respecting health services and social services, of the maximum period for terminating the activities of the residence, in which case the rule in paragraph b applies; and

(b)  a congregate residential facility, or a part of such a facility, that, on 31 December 2012, is a residence for the elderly, within the meaning of section 1029.8.61.1 as it read on that date, whose activities cease as a consequence of the application of section 42 or 43 of the Act to amend various legislative provisions concerning health and social services in order, in particular, to tighten up the certification process for private seniors’ residences (2011, chapter 27), is considered to be a private seniors’ residence for any month subsequent to the month of December 2012 that precedes the month that follows the month in which the activities of the residence cease.

2013, c. 10, s. 126.