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

Section 1029.8.61.19.1r5
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Full text
1029.8.61.19.1R5. For the purposes of sections 1029.8.61.19.1R3 and 1029.8.61.19.1R4,
(a)  the life habits that may be taken into consideration are those prescribed in the second paragraph of section 1029.8.61.19R1; and
(b)  a limitation in performing a life habit is
i.  absolute, where the child absolutely cannot independently perform the life habit according to his or her age, despite the existence of environmental factors that are facilitators, or
ii.  serious, where the child always or almost always has a serious difficulty in independently performing that life habit according to his or her age, despite the existence of environmental factors that are facilitators.
S.Q. 2017, c. 29, s. 264.
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