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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1029.8.61.19.1r2
Disposition versions
1029.8.61.19.1R2. Sections 1029.8.61.19R4 to 1029.8.61.19R6 apply, with the necessary modifications, for determining if a child has an impairment or a mental function disability entailing serious and multiple disabilities that prevent the child from independently performing the life habits of a child of his or her age.
1029.8.61.19.1R2. Sections 1029.8.61.19R4 to 1029.8.61.19R6 apply, with the necessary modifications, for determining if a child has an impairment or a designated mental function disability entailing serious and multiple disabilities that prevent the child from independently performing the life habits of a child of his or her age.
For that purpose, a designated mental function disability means a mental function disability that is characterized by a severe or profound intellectual disability or by an autism spectrum disorder associated with an intellectual disability and a severe behavioural disorder.
