I-3 - Taxation Act

Section 1029.8.61.69 Disposition versions

2021-06-02

1029.8.61.69. (Repealed).

2005, c. 38, s. 285; 2006, c. 36, s. 201; 2011, c. 34, s. 99; 2019, c. 14, s. 379; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.69. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.64 for a taxation year in respect of a particular person unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form on which

i.  the individual certifies that, throughout the minimum housing period of the particular person for the year in relation to the individual, the individual ordinarily lived with the particular person in the self-contained domestic establishment referred to in subparagraph ii, and

ii.  the individual or the individual’s spouse certifies that, throughout the period referred to in subparagraph i, the individual or the individual’s spouse maintained a self-contained domestic establishment, alone or jointly with another person, of which the individual or the individual’s spouse, alone or jointly with another person other than the particular person, was the owner, lessee or sublessee throughout that period; and

(b)  if the particular person has a severe and prolonged impairment in mental or physical functions the effects of which are such that

i.  the particular person’s ability to perform a basic activity of daily living is markedly restricted and the minimum housing period of the particular person for the year in relation to the individual is the period described in paragraph b of the definition of “minimum housing period” in section 1029.8.61.61, the prescribed form on which a physician or a specialized nurse practitioner, within the meaning of section 752.0.18, or, where the particular person has a sight impairment, a physician, a specialized nurse practitioner or an optometrist, within the meaning of that section, or, where the particular person has a speech impairment, a physician, a specialized nurse practitioner or a speech-language pathologist, within the meaning of that section, or, where the particular person has a hearing impairment, a physician, a specialized nurse practitioner or an audiologist, within the meaning of that section, or, where the particular person has an impairment with respect to the particular person’s ability in feeding or dressing himself or herself, a physician, a specialized nurse practitioner or an occupational therapist, within the meaning of that section, or, where the particular person has an impairment with respect to the particular person’s ability in walking, a physician, a specialized nurse practitioner, an occupational therapist or a physiotherapist, within the meaning of that section, or, where the particular person has an impairment with respect to the particular person’s ability in mental functions necessary for everyday life, a physician, a specialized nurse practitioner or a psychologist, within the meaning of that section, certifies that the particular person has such an impairment, or

ii.  the particular 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 the minimum housing period of the particular person for the year in relation to the individual is the period described in paragraph b of the definition of “minimum housing period” in section 1029.8.61.61, the prescribed form on which a physician or a specialized nurse practitioner, within the meaning of section 752.0.18, or, where the particular person has an impairment with respect to the particular person’s ability in walking or in feeding or dressing himself or herself, a physician, a specialized nurse practitioner or an occupational therapist, within the meaning of that section, certifies that the particular person has such an impairment.

2005, c. 38, s. 285; 2006, c. 36, s. 201; 2011, c. 34, s. 99; 2019, c. 14, s. 379.

2011-12-09

1029.8.61.69. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.64 for a taxation year in respect of a particular person unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form on which

i.  the individual certifies that, throughout the minimum housing period of the particular person for the year in relation to the individual, the individual ordinarily lived with the particular person in the self-contained domestic establishment referred to in subparagraph ii, and

ii.  the individual or the individual’s spouse certifies that, throughout the period referred to in subparagraph i, the individual or the individual’s spouse maintained a self-contained domestic establishment, alone or jointly with another person, of which the individual or the individual’s spouse, alone or jointly with another person other than the particular person, was the owner, lessee or sublessee throughout that period; and

(b)  if the particular person has a severe and prolonged impairment in mental or physical functions the effects of which are such that

i.  the particular person’s ability to perform a basic activity of daily living is markedly restricted and the minimum housing period of the particular person for the year in relation to the individual is the period described in paragraph b of the definition of “minimum housing period” in section 1029.8.61.61, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the particular person has a sight impairment, a physician or an optometrist, within the meaning of that section, or, where the particular person has a speech impairment, a physician or a speech-language pathologist, within the meaning of that section, or, where the particular person has a hearing impairment, a physician or an audiologist, within the meaning of that section, or, where the particular person has an impairment with respect to the particular person’s ability in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, or, where the particular person has an impairment with respect to the particular person’s ability in walking, a physician, an occupational therapist or a physiotherapist, within the meaning of that section, or, where the particular person has an impairment with respect to the particular person’s ability in mental functions necessary for everyday life, a physician or a psychologist, within the meaning of that section, certifies that the particular person has such an impairment, or

ii.  the particular 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 the minimum housing period of the particular person for the year in relation to the individual is the period described in paragraph b of the definition of “minimum housing period” in section 1029.8.61.61, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the particular person has an impairment with respect to the particular person’s ability in walking or in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, certifies that the particular person has such an impairment.

2005, c. 38, s. 285; 2006, c. 36, s. 201; 2011, c. 34, s. 99.

2006-12-06

1029.8.61.69. No individual may be deemed to have paid to the Minister an amount under section 1029.8.61.64 for a taxation year in respect of a person unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form on which

i.  the individual certifies that, throughout the minimum housing period of the person for the year in relation to the individual, the individual ordinarily lived with that person in the self-contained domestic establishment referred to in subparagraph ii, and

ii.  the individual or the individual’s spouse certifies that, throughout the period referred to in subparagraph i, the individual or the individual’s spouse maintained a self-contained domestic establishment, alone or jointly with another person, and of which the individual or the individual’s spouse, throughout that period, was the owner, lessee or sublessee; and

(b)  if the person has a severe and prolonged impairment in mental or physical functions the effects of which are such that

i.  the person’s ability to perform a basic activity of daily living is markedly restricted and the minimum housing period of the person for the year in relation to the individual is the period described in paragraph b of the definition of “minimum housing period” in section 1029.8.61.61, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the person has a sight impairment, a physician or an optometrist, within the meaning of that section, or, where the person has a speech impairment, a physician or a speech-language pathologist, within the meaning of that section, or, where the person has a hearing impairment, a physician or an audiologist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in walking, a physician, an occupational therapist or a physiotherapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in mental functions necessary for everyday life, a physician or a psychologist, within the meaning of that section, certifies that the person has such an impairment, or

ii.  the person’s ability to perform more than one basic activity of daily living is significantly restricted if 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 the minimum housing period of the person for the year in relation to the individual is the period described in paragraph b of the definition of “minimum housing period” in section 1029.8.61.61, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the person has an impairment with respect to the person’s ability in walking or in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, certifies that the person has such an impairment.

2005, c. 38, s. 285; 2006, c. 36, s. 201.

2006-03-01

1029.8.61.69. No individual may be deemed to have paid to the Minister an amount under section 1029.8.61.64 for a taxation year in respect of a person unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form on which

i.  the individual certifies that, throughout the minimum housing period of the person for the year in relation to the individual, the individual ordinarily lived with that person in the self-contained domestic establishment referred to in subparagraph ii, and

ii.  the individual or the individual’s spouse certifies that, throughout the period referred to in subparagraph i, the individual or the individual’s spouse maintained a self-contained domestic establishment, alone or jointly with another person, and of which the individual or the individual’s spouse, throughout that period, was the owner, lessee or sub-lessee; and

(b)  where the person has a severe and prolonged mental or physical impairment the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted and the minimum housing period of the person for the year in relation to the individual is the period described in paragraph b of the definition of "minimum housing period" in section 1029.8.61.61, the prescribed form on which a physician, within the meaning of section 752.0.18 or, where the person has a sight impairment, a physician or an optometrist, within the meaning of that section, or, where the person has a hearing impairment, a physician or an audiologist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in walking, or feeding or dressing themself, a physician or an occupational therapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in perceiving, thinking and remembering, a physician or a psychologist, within the meaning of that section, certifies that the person has such a mental or physical impairment.

2005, c. 38, s. 285.