I-3, r. 1 - Regulation respecting the Taxation Act

Section 1029.8.61.19r5 Disposition versions

2017-12-07

1029.8.61.19R5. A mental function disability is manifested by clinically significant and persistent disturbances in a child’s cognition, language, behaviour and emotional regulation that hinder or delay the integration of experiences and learning or compromise the child’s adaptation.

The disability must be assessed by a member of a professional order according to the practice guides and guidelines established by the professional order to which the member belongs.

The assessment report must include, among other things, an anamnesis, an analysis of the results of the normalized tests, the observations obtained from significant persons on the child’s functioning in his or her various living environments and a description of the child’s abilities and disabilities in connection with the diagnosed disability.

Where a normalized test is used, the derived score must be expressed in percentiles, standard deviations or quotients and the confidence interval must be stated in the professional’s report.

A normalized test is a test where the raw score is converted into a relative measure that allows the child’s profile to be ranked in relation to a normative group.

If the profile of the child assessed does not directly correspond to the normative group of reference for the tests used due to language or culture, the professional’s report must include a qualitative analysis describing the child’s abilities and disabilities to allow the corroboration of the scores obtained on the tests.

s. 1029.8.61.19R5; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1; S.Q. 2017, c. 29, s. 262.

2012-09-01

1029.8.61.19R5. A developmental disability exists when a persistent psychological and emotional disturbance or cognitive impairment hinders or delays the integration of experiences and learning and compromises the child’s adaptation.

The disability must be attested to by an expert who is a member of a professional order in a report describing the child’s abilities and disabilities and the support measures and treatment initiated, and containing the expert’s recommendations.

If the cognitive functions, including language, are assessed other than using a development scale or a standardized test, the data enabling the reliability and margin of error of the assessment method to be assessed must be specified in the expert’s report. The results must enable the child to be assessed in comparison with the most directly comparable standardized group.

Where a standardized test or a development scale is used, the derived score must be expressed in centiles, standard deviations, quotients or age equivalents and the confidence interval must be stated in the expert’s report.

A standardized test is a test where the raw score is converted into a relative measure that ranks the child in comparison with the norm for the child’s age group. The norm is established by representative samples.

s. 1029.8.61.19R5; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1.