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

Section 752.0.11.1r1 Disposition versions

2013-07-03

752.0.11.1R1. For the purposes of paragraph s of section 752.0.11.1 of the Act, a device or equipment referred to therein is

(a)  a wig for a person who has suffered abnormal hair loss owing to disease, medical treatment or accident;

(b)  a needle or syringe used for giving injections;

(c)  any device or equipment, including replacement parts, designed exclusively for use by a person suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation, but not including air conditioners, humidifiers, dehumidifiers, heat exchangers, air exchangers or heat pumps;

(d)  an air or water filter or purifier for use by a person suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation, to help that person cope with or overcome the ailment or disregulation;

(e)  an electric or sealed combustion furnace acquired to replace a furnace that is neither an electric furnace nor a sealed combustion furnace, where the replacement is necessary solely because of a person’s severe chronic respiratory ailment or severe chronic immune system disregulation;

(f)  an air conditioner acquired for use by an individual to cope with the individual’s severe chronic ailment, disease or disorder, to the extent of the lesser of $1,000 and 50% of the amount paid for the air conditioner;

(g)  any device or equipment designed to pace or monitor the heart of an individual suffering from heart disease;

(h)  an orthopedic shoe or an insert for a shoe made to order in accordance with a prescription to assist a person in overcoming a physical disability;

(i)  a chair mounted on a rail designed exclusively to enable a person to ascend or descend a stairway mechanically;

(j)  any device or equipment designed to assist a person to get into or out of a bathtub or shower or to get on or off a toilet;

(k)  a hospital bed, including accessories under a medical prescription;

(l)  any device or equipment that is exclusively designed to assist a person in walking where the person has a mobility impairment;

(m)  an external breast prosthesis that is required because of a mastectomy;

(n)  a teletypewriter or any similar device, including telephone ringing indicators, that enables a deaf or mute person to make and receive telephone calls;

(o)  a power-operated lift or transportation equipment designed exclusively to allow a handicapped person access to different areas of a building or to assist the person in gaining access to a vehicle or placing the person’s wheelchair in or on a vehicle;

(p)  an optical scanner, or similar device, designed to be used by a blind individual to enable the individual to read print;

(q)  a device or software designed to be used by a blind individual, or an individual with a severe learning disability, to enable the individual to read print;

(r)  any device designed exclusively to enable a person with mobility impairment to operate a vehicle;

(s)  any device or equipment, including a synthetic speech system, braille printer and large print-on-screen device, designed exclusively to be used by a blind individual to enable the individual to operate a computer;

(t)  an electronic speech synthesizer that enables a mute person to communicate by means of a portable keyboard;

(u)  a device to decode special television signals to visually display the script of a program;

(v)  a visual or vibratory signalling device, including a visual fire alarm indicator, for an individual with a hearing impairment;

(w)  a device designed to be attached to infants diagnosed as being prone to sudden infant death syndrome in order to sound an alarm if the infant ceases to breathe;

(x)  an infusion pump, including disposable peripherals, used in the treatment of diabetes, or a device designed to enable a person suffering from diabetes to measure blood sugar level;

(x.1)  a blood coagulation monitor, including disposable peripherals, for use by an individual who requires anti-coagulation therapy;

(y)  an electronic or computerized environmental control system designed exclusively for use by a person with a severe and prolonged mobility restriction;

(z)  elastic support hose or an extremity pump designed exclusively to relieve swelling caused by chronic lymphedema;

(z.1)  an inductive coupling osteogenesis stimulator used for treating non-union of fractures or aiding in bone fusion;

(z.2)  a talking textbook for use by an individual with a perceptual disability in connection with the individual’s enrolment at an educational institution in Canada or at an educational institution described in section 358.0.2 of the Act;

(z.3)  a Bliss symbol board, or similar device, designed to be used to help an individual who has a speech impairment communicate by selecting the symbols or spelling out words;

(z.4)  a Braille note-taker designed to be used by a blind individual to allow the individual to take notes that can be read back or printed, or displayed in Braille with the help of a keyboard;

(z.5)  a page turner, designed to be used by an individual who has a severe and prolonged impairment that markedly restricts the individual’s ability to use arms or hands to turn the pages of a book or other bound document;

(z.6)  an altered auditory feedback device designed to be used by a person who has a speech impairment;

(z.7)  an electrotherapy device designed to be used by a person who has a severe mobility impairment or a medical condition;

(z.8)  a standing device designed to be used for standing therapy by a person who has a severe mobility impairment; and

(z.9)  a pressure pulse therapy device designed to be used by a person who has a balance disorder.

s. 752.0.11.1R1; O.C. 1232-91, s. 17; O.C. 91-94, s. 52; O.C. 67-96, s. 48; O.C. 1451-2000, s. 25; O.C. 1470-2002, s. 48; O.C. 1282-2003, s. 47; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 16; O.C. 701-2013, s. 25.

2012-09-01

752.0.11.1R1. For the purposes of paragraph s of section 752.0.11.1 of the Act, a device or equipment referred to therein is

(a)  a wig for a person who has suffered abnormal hair loss owing to disease, medical treatment or accident;

(b)  a needle or syringe used for giving injections;

(c)  any device or equipment, including replacement parts, designed exclusively for use by a person suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation, but not including air conditioners, humidifiers, dehumidifiers, heat exchangers, air exchangers or heat pumps;

(d)  an air or water filter or purifier for use by a person suffering from a severe chronic respiratory ailment or a severe chronic immune system disregulation, to help that person cope with or overcome the ailment or disregulation;

(e)  an electric or sealed combustion furnace acquired to replace a furnace that is neither an electric furnace nor a sealed combustion furnace, where the replacement is necessary solely because of a person’s severe chronic respiratory ailment or severe chronic immune system disregulation;

(f)  an air conditioner acquired for use by an individual to cope with the individual’s severe chronic ailment, disease or disorder, to the extent of the lesser of $1,000 and 50% of the amount paid for the air conditioner;

(g)  any device or equipment designed to pace or monitor the heart of an individual suffering from heart disease;

(h)  an orthopedic shoe or an insert for a shoe made to order in accordance with a prescription to assist a person in overcoming a physical disability;

(i)  a chair mounted on a rail designed exclusively to enable a person to ascend or descend a stairway mechanically;

(j)  any device or equipment designed to assist a person to get into or out of a bathtub or shower or to get on or off a toilet;

(k)  a hospital bed, including accessories under a medical prescription;

(l)  any device or equipment that is exclusively designed to assist a person in walking where the person has a mobility impairment;

(m)  an external breast prosthesis that is required because of a mastectomy;

(n)  a teletypewriter or any similar device, including telephone ringing indicators, that enables a deaf or mute person to make and receive telephone calls;

(o)  a power-operated lift or transportation equipment designed exclusively to allow a handicapped person access to different areas of a building or to assist the person in gaining access to a vehicle or placing the person’s wheelchair in or on a vehicle;

(p)  an optical scanner, or similar device, designed to be used by a blind individual to enable the individual to read print;

(q)  a device or software designed to be used by a blind individual, or an individual with a severe learning disability, to enable the individual to read print;

(r)  any device designed exclusively to enable a person with mobility impairment to operate a vehicle;

(s)  any device or equipment, including a synthetic speech system, braille printer and large print-on-screen device, designed exclusively to be used by a blind individual to enable the individual to operate a computer;

(t)  an electronic speech synthesizer that enables a mute person to communicate by means of a portable keyboard;

(u)  a device to decode special television signals to visually display the script of a program;

(v)  a visual or vibratory signalling device, including a visual fire alarm indicator, for an individual with a hearing impairment;

(w)  a device designed to be attached to infants diagnosed as being prone to sudden infant death syndrome in order to sound an alarm if the infant ceases to breathe;

(x)  an infusion pump, including disposable peripherals, used in the treatment of diabetes, or a device designed to enable a person suffering from diabetes to measure blood sugar level;

(y)  an electronic or computerized environmental control system designed exclusively for use by a person with a severe and prolonged mobility restriction;

(z)  elastic support hose or an extremity pump designed exclusively to relieve swelling caused by chronic lymphedema;

(z.1)  an inductive coupling osteogenesis stimulator used for treating non-union of fractures or aiding in bone fusion;

(z.2)  a talking textbook for use by an individual with a perceptual disability in connection with the individual’s enrolment at an educational institution in Canada or at an educational institution described in section 358.0.2 of the Act;

(z.3)  a Bliss symbol board, or similar device, designed to be used to help an individual who has a speech impairment communicate by selecting the symbols or spelling out words;

(z.4)  a Braille note-taker designed to be used by a blind individual to allow the individual to take notes that can be read back or printed, or displayed in Braille with the help of a keyboard;

(z.5)  a page turner, designed to be used by an individual who has a severe and prolonged impairment that markedly restricts the individual’s ability to use arms or hands to turn the pages of a book or other bound document;

(z.6)  an altered auditory feedback device designed to be used by a person who has a speech impairment;

(z.7)  an electrotherapy device designed to be used by a person who has a severe mobility impairment or a medical condition;

(z.8)  a standing device designed to be used for standing therapy by a person who has a severe mobility impairment; and

(z.9)  a pressure pulse therapy device designed to be used by a person who has a balance disorder.

s. 752.0.11.1R1; O.C. 1232-91, s. 17; O.C. 91-94, s. 52; O.C. 67-96, s. 48; O.C. 1451-2000, s. 25; O.C. 1470-2002, s. 48; O.C. 1282-2003, s. 47; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 16.