I-3 - Taxation Act

Section 1029.8.61.83 Disposition versions

2021-06-02

1029.8.61.83. (Repealed).

2011, c. 34, s. 100; 2021, c. 14, s. 153.

2011-12-09

1029.8.61.83. In this division,

“eligible relative” of an individual means a person who

(a)  is the child, grandchild, nephew, niece, brother, sister, father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse;

(b)  has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that the person’s ability to perform more than one basic activity of daily living is significantly restricted where the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living; and

(c)  is unable to live alone because of the person’s impairment;

“minimum co-residency period” of a person for a taxation year is a co-residency period of the person of at least 365 consecutive days commencing in the year or in the preceding year, if

(a)  the period includes a period of at least 183 days in the year (in this definition referred to as the “particular period”); and

(b)  the person is, during the particular period, 18 years of age or over.

For the purposes of the definition of “eligible relative” in the first paragraph, a person who, immediately before death, was the spouse of an individual is deemed to be a spouse of the individual.

2011, c. 34, s. 100.