I-3 - Taxation Act

Section 1029.8.61.100 Disposition versions

2019-06-19

1029.8.61.100. In this division,

“eligible individual” for a taxation year means an individual who, at the end of 31 December of the year, is 70 years of age or over and is resident in Québec or who, if the individual died in the year, had reached that age and was resident in Québec immediately before the death;

“qualified property” means

(a)  a person-centered remote monitoring device or a personal GPS locator;

(b)  a property designed to assist a person to get into or out of a bathtub or shower or to get on or off a toilet;

(c)  a walk-in bathtub or a walk-in shower;

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

(e)  a hospital bed;

(f)  an alert system for persons with a hearing impairment;

(g)  a hearing aid;

(h)  a walker;

(i)  a rollator;

(j)  a cane;

(k)  crutches; or

(l)  a non-motorized wheelchair.

2013, c. 10, s. 141; 2019, c. 14, s. 388.

2013-06-05

1029.8.61.100. In this division,

“eligible individual” for a taxation year means an individual who, at the end of 31 December of the year, is 70 years of age or over and is resident in Québec or who, if the individual died in the year, had reached that age and was resident in Québec immediately before the death;

“qualified property” means

(a)  a person-centered remote monitoring device or a personal GPS locator;

(b)  a property designed to assist a person to get into or out of a bathtub or shower or to get on or off a toilet;

(c)  a walk-in bathtub or a walk-in shower;

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

(e)  a hospital bed.

2013, c. 10, s. 141.