I-3 - Taxation Act

Full text
1029.8.61.19.4. Subparagraph ii of each of subparagraphs a and b of the first paragraph of section 1029.8.61.19.1 applies in respect of a child only if
(a)  the father or mother of the child, as the case may be, has begun to administer the specified complex medical care at home to the child;
(b)  the father or mother of the child, as the case may be, has been trained beforehand in a specialized center to master the specific techniques for using the required equipment and to be able to respond to any change in the child’s clinical condition that may endanger the life of the child; and
(c)  the child cannot self-administer the specified complex medical care at home.
2017, c. 29, s. 187; 2020, c. 16, s. 158.
1029.8.61.19.4. Subparagraph b of the first paragraph of section 1029.8.61.19.1 applies in respect of a child only if
(a)  the father or mother of the child, as the case may be, has begun to administer the specified complex medical care at home to the child;
(b)  the father or mother of the child, as the case may be, has been trained beforehand in a specialized center to master the specific techniques for using the required equipment and to be able to respond to any change in the child’s clinical condition that may endanger the life of the child; and
(c)  the child cannot self-administer the specified complex medical care at home.
2017, c. 29, s. 187.