I-3 - Taxation Act

Section 1029.8.61.19.4.1 Disposition versions

2024-05-07

1029.8.61.19.4.1. For the purposes of subparagraph iii of subparagraph a of the first paragraph of section 1029.8.61.19.1, the following rules apply:

(a)  a child presents very severe motor disabilities only if

i.  the child has oral-motor disabilities that entail significant feeding issues, and

ii.  the child has global motor abilities that remain lower than those of an average healthy child a quarter of the child’s age, despite the application of recommended treatments;

(b)  the complex medical care required by a significant and persistent daily symptomatology presented by a child is that which

i.  is administered on a daily basis and for which the care routine presents a significant burden,

ii.  is administered for the child’s survival, as it compensates for the dysfunction of an organ or system,

iii.  is not frequently administered to children in the child’s age group, and

iv.  requires specialized equipment or a person to be available at all times to respond to any change in the child’s clinical condition; and

(c)  a disease is considered as limiting life expectancy to childhood if the disease is associated with death occurring before the age of 18 years among the majority of children with this disease, despite optimal care.

In assessing, for the purposes of subparagraph a of the first paragraph, the condition of a child born prematurely in relation to the child’s development, the child’s age is adjusted by subtracting the number of weeks of prematurity, until the age of 36 months.

2024, c. 11, s. 123.