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I-3 - Taxation Act
Section 752.0.14
Disposition versions
752.0.14. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of $3,307 if
(a) the individual has a severe and prolonged impairment in mental or physical functions the effects of which are such that
i. the individual’s ability to perform a basic activity of daily living is markedly restricted, or
ii. the individual’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;
(b) in the case where subparagraph i of subparagraph a applies, a physician or a specialized nurse practitioner, or, where the individual has a sight impairment, a physician, a specialized nurse practitioner or an optometrist, or, where the individual has a speech impairment, a physician, a specialized nurse practitioner or a speech-language pathologist, or, where the individual has a hearing impairment, a physician, a specialized nurse practitioner or an audiologist, or, where the individual has an impairment with respect to the individual’s ability in feeding or dressing himself or herself, a physician, a specialized nurse practitioner or an occupational therapist, or, where the individual has an impairment with respect to the individual’s ability in walking, a physician, a specialized nurse practitioner, an occupational therapist or a physiotherapist, or, where the individual has an impairment with respect to the individual’s ability in mental functions necessary for everyday life, a physician, a specialized nurse practitioner or a psychologist, has certified in prescribed form that the individual has an impairment referred to in subparagraph i of subparagraph a;
(b.1) in the case where subparagraph ii of subparagraph a applies, a physician or a specialized nurse practitioner or, where the individual has an impairment with respect to the individual’s ability in walking or in feeding or dressing himself or herself, a physician, a specialized nurse practitioner or an occupational therapist, has certified in prescribed form that the individual has an impairment referred to in subparagraph ii of subparagraph a;
(c) the individual has filed with the Minister the certificate referred to in paragraph b or b.1 for the year; and
(d) neither the individual nor any other person has included, in computing a deduction under section 752.0.11 for the year, otherwise than by reason of paragraph m.1 of section 752.0.11.1, an amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual.
Despite the first paragraph, if the individual is a person in respect of whom another individual receives, in the year, an amount to which subparagraph b of the second paragraph of section 1029.8.61.18 refers, the amount in dollars that, with reference to section 750.2, would otherwise be deductible under that first paragraph for the year is to be replaced by an amount equal to the proportion of that amount that the number of months in the year in respect of which such an amount is not received in respect of the individual is of 12.
752.0.14. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of $3,307 if
(a) the individual has a severe and prolonged impairment in mental or physical functions the effects of which are such that
i. the individual’s ability to perform a basic activity of daily living is markedly restricted, or
ii. the individual’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;
(b) in the case where subparagraph i of subparagraph a applies, a physician, or, where the individual has a sight impairment, a physician or an optometrist, or, where the individual has a speech impairment, a physician or a speech-language pathologist, or, where the individual has a hearing impairment, a physician or an audiologist, or, where the individual has an impairment with respect to the individual’s ability in feeding or dressing himself or herself, a physician or an occupational therapist, or, where the individual has an impairment with respect to the individual’s ability in walking, a physician, an occupational therapist or a physiotherapist, or, where the individual has an impairment with respect to the individual’s ability in mental functions necessary for everyday life, a physician or a psychologist, has certified in prescribed form that the individual has an impairment referred to in subparagraph i of subparagraph a;
(b.1) in the case where subparagraph ii of subparagraph a applies, a physician or, where the individual has an impairment with respect to the individual’s ability in walking or in feeding or dressing himself or herself, a physician or an occupational therapist, has certified in prescribed form that the individual has an impairment referred to in subparagraph ii of subparagraph a;
(c) the individual has filed with the Minister the certificate referred to in paragraph b or b.1 for the year; and
(d) neither the individual nor any other person has included, in computing a deduction under section 752.0.11 for the year, otherwise than by reason of paragraph m.1 of section 752.0.11.1, an amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual.
Despite the first paragraph, if the individual is a person in respect of whom another individual receives, in the year, an amount to which subparagraph b of the second paragraph of section 1029.8.61.18 refers, the amount in dollars that, with reference to section 750.2, would otherwise be deductible under that first paragraph for the year is to be replaced by an amount equal to the proportion of that amount that the number of months in the year in respect of which such an amount is not received in respect of the individual is of 12.
752.0.14. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of $2,295 if
(a) the individual has a severe and prolonged impairment in mental or physical functions the effects of which are such that
i. the individual’s ability to perform a basic activity of daily living is markedly restricted, or
ii. the individual’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;
(b) in the case where subparagraph i of subparagraph a applies, a physician, or, where the individual has a sight impairment, a physician or an optometrist, or, where the individual has a speech impairment, a physician or a speech-language pathologist, or, where the individual has a hearing impairment, a physician or an audiologist, or, where the individual has an impairment with respect to the individual’s ability in feeding or dressing himself or herself, a physician or an occupational therapist, or, where the individual has an impairment with respect to the individual’s ability in walking, a physician, an occupational therapist or a physiotherapist, or, where the individual has an impairment with respect to the individual’s ability in mental functions necessary for everyday life, a physician or a psychologist, has certified in prescribed form that the individual has an impairment referred to in subparagraph i of subparagraph a;
(b.1) in the case where subparagraph ii of subparagraph a applies, a physician or, where the individual has an impairment with respect to the individual’s ability in walking or in feeding or dressing himself or herself, a physician or an occupational therapist, has certified in prescribed form that the individual has an impairment referred to in subparagraph ii of subparagraph a;
(c) the individual has filed with the Minister the certificate referred to in paragraph b or b.1 for the year; and
(d) neither the individual nor any other person has included, in computing a deduction under section 752.0.11 for the year, otherwise than by reason of paragraph m.1 of section 752.0.11.1, an amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual.
Despite the first paragraph, if the individual is a person in respect of whom another individual receives, in the year, an amount to which subparagraph b of the second paragraph of section 1029.8.61.18 refers, the amount in dollars that, with reference to section 750.2, would otherwise be deductible under that first paragraph for the year is to be replaced by an amount equal to the proportion of that amount that the number of months in the year in respect of which such an amount is not received in respect of the individual is of 12.
752.0.14. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of $2,250 if
(a) the individual has a severe and prolonged impairment in mental or physical functions the effects of which are such that
i. the individual’s ability to perform a basic activity of daily living is markedly restricted, or
ii. the individual’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;
(b) in the case where subparagraph i of subparagraph a applies, a physician, or, where the individual has a sight impairment, a physician or an optometrist, or, where the individual has a speech impairment, a physician or a speech-language pathologist, or, where the individual has a hearing impairment, a physician or an audiologist, or, where the individual has an impairment with respect to the individual’s ability in feeding or dressing himself or herself, a physician or an occupational therapist, or, where the individual has an impairment with respect to the individual’s ability in walking, a physician, an occupational therapist or a physiotherapist, or, where the individual has an impairment with respect to the individual’s ability in mental functions necessary for everyday life, a physician or a psychologist, has certified in prescribed form that the individual has an impairment referred to in subparagraph i of subparagraph a;
(b.1) in the case where subparagraph ii of subparagraph a applies, a physician or, where the individual has an impairment with respect to the individual’s ability in walking or in feeding or dressing himself or herself, a physician or an occupational therapist, has certified in prescribed form that the individual has an impairment referred to in subparagraph ii of subparagraph a;
(c) the individual has filed with the Minister the certificate referred to in paragraph b or b.1 for the year; and
(d) neither the individual nor any other person has included, in computing a deduction under section 752.0.11 for the year, otherwise than by reason of paragraph m.1 of section 752.0.11.1, an amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual.
Despite the first paragraph, if the individual is a person in respect of whom another individual receives, in the year, an amount to which subparagraph b of the second paragraph of section 1029.8.61.18 refers, the amount in dollars that, with reference to section 750.2, would otherwise be deductible under that first paragraph for the year is to be replaced by an amount equal to the proportion of that amount that the number of months in the year in respect of which such an amount is not received in respect of the individual is of 12.
752.0.14. An individual may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to the amount obtained by multiplying the percentage specified in section 750.1 for the year by the amount of $2,250 if
(a) the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted;
(b) a physician or, where the individual has a sight impairment, a physician or an optometrist or, where the individual has a speech impairment, a physician or a speech-language pathologist, or, where the individual has a hearing impairment, a physician or an audiologist, or, where the individual has an impairment with respect to the individual’s ability in walking, feeding or dressing, a physician or an occupational therapist, or, where the individual has an impairment with respect to the individual’s ability in perceiving, thinking and remembering, a physician or a psychologist, has certified in prescribed form that the individual has an impairment referred to in paragraph a;
(c) the individual has filed with the Minister the certificate contemplated in paragraph b for the year;
(d) neither the individual nor any other person has included, in computing a deduction under section 752.0.11 for the year, otherwise than by reason of paragraph m.1 of section 752.0.11.1, an amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual.
Despite the first paragraph, if the individual is a person in respect of whom another individual receives, in the year, an amount to which subparagraph b of the second paragraph of section 1029.8.61.18 refers, the amount in dollars that, with reference to section 750.2, would otherwise be deductible under that first paragraph for the year is to be replaced by an amount equal to the proportion of that amount that the number of months in the year in respect of which such an amount is not received in respect of the individual is of 12.
