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

Section 1029.8.61.19r4 Disposition versions

2024-06-26

1029.8.61.19R4. An impairment is manifested by a persistent histological, anatomical or metabolic alteration of any of the organ systems or by the persistent alteration of the corresponding physiological function.

The alteration must be confirmed by an assessment report that must contain the following elements:

(a)  the diagnosis(es) made;

(b)  a description of the extent and severity of the impairments based on measurements recognized in the field, or on a qualitative analysis if no recognized measurements are available;

(c)  a description of the child’s abilities and disabilities, as well as their impact on the child’s functioning in his or her various living environments;

(d)  a precise description of therapeutic care received over the past 12 months and those planned for the coming year.

The diagnosis(es) to which subparagraph a of the second paragraph refers must have been made by a member of a professional order in accordance with applicable standards of practice and be confirmed by significant observations in the anamnesis and physical examination, by biological tests, by medical imaging or by any other investigation performed and, as the case may be, by analysis of the results of criterion-referenced or normalized tests.

Likewise, the extent and severity of the impairments to which subparagraph b of the second paragraph refers must have been assessed by a member of a professional order in accordance with applicable standards of practice and be confirmed by the same means as those referred to in the third paragraph for a diagnosis.

The assessment report referred to in the second paragraph must have been prepared in its entirety by one or more members of professional orders.

s. 1029.8.61.19R4; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1; S.Q. 2017, c. 29, s. 262; O.C. 965-2024, s. 2.

2017-12-07

1029.8.61.19R4. An impairment is manifested by a persistent histological, anatomical or metabolic alteration of any of the organ systems or by the persistent alteration of the corresponding physiological function.

The alteration must be confirmed by objective signs through a physical examination, biological tests or medical imaging or, for the visual system or the hearing system, a recognized measurement of visual acuity or hearing. The results must be attested to by a member of a professional order.

s. 1029.8.61.19R4; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1; S.Q. 2017, c. 29, s. 262.

2012-09-01

1029.8.61.19R4. An impairment exists when a persistent loss of an organ or structure of the child’s body is manifested by a metabolic, cellular, histological, anatomical or physiological structure or function.

The abnormality must be confirmed by objective signs through a physical examination, biological tests or medical imaging or, for sight or hearing, a recognized measurement of visual acuity or hearing. The results must be attested to by an expert who is a member of a professional order.

s. 1029.8.61.19R4; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1.