I-3 - Taxation Act

Full text
1029.8.61.63. (Repealed).
2005, c. 38, s. 285; 2006, c. 36, s. 200; 2021, c. 14, s. 153.
1029.8.61.63. The first and second paragraphs of section 752.0.17 apply for the purpose of determining whether a person has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that the person’s ability to perform more than one basic activity of daily living is significantly restricted if the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living.
If an individual is deemed to have paid to the Minister an amount under section 1029.8.61.64 for a taxation year in respect of a particular person referred to in paragraph b of section 1029.8.61.69, any person referred to in section 1029.8.61.64 or in that paragraph b shall, on request in writing by the Minister for information with respect to the particular person’s impairment and its effect on the particular person or with respect to the therapy that is, where applicable, required to be administered to the particular person, provide the information so requested in writing.
2005, c. 38, s. 285; 2006, c. 36, s. 200.
1029.8.61.63. The first and second paragraphs of section 752.0.17 apply for the purpose of determining whether a person has a severe and prolonged mental or physical impairment the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted.
If an individual is deemed to have paid to the Minister an amount under section 1029.8.61.64 for a taxation year in respect of a particular person referred to in paragraph b of section 1029.8.61.69, any person referred to in section 1029.8.61.64 or in that paragraph b shall, on request in writing by the Minister for information with respect to the particular person’s impairment and its effect on the particular person or with respect to the therapy that is, where applicable, required to be administered to the particular person, provide the information so requested in writing.
2005, c. 38, s. 285.