I-3 - Taxation Act

Section 1029.8.61.76 Disposition versions

2021-06-02

1029.8.61.76. (Repealed).

2009, c. 15, s. 326; 2021, c. 14, s. 153.

2009-06-04

1029.8.61.76. In this division,

“eligible relative” of an individual means a person at least 18 years of age who, because of a significant disability, cannot be left without supervision and who

(a)  is the individual’s spouse or 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; and

(b)  is either

i.  a person in respect of whom the conditions set out in subparagraphs a to b.1 of the first paragraph of section 752.0.14 are met, or

ii.  a person who is receiving palliative care;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the amount by which $50,000 is exceeded by the aggregate of the income of the individual for the year and the income, for the year, of the individual’s eligible spouse for the year;

“recognized diploma” means

(a)  a diploma of vocational studies in home care assistance;

(b)  a diploma of vocational studies in home care and family and social assistance;

(c)  a diploma of vocational studies in assistance in health care establishments;

(d)  a diploma of vocational studies in assistance to patients or residents in health care establishments;

(e)  a diploma of vocational studies in health, assistance and nursing;

(f)  a diploma of college studies in nursing;

(g)  a bachelor’s degree in nursing; or

(h)  any other diploma that enables an individual to act as

i.  a visiting homemaker,

ii.  a home support worker,

iii.  a family and social auxiliary,

iv.  a nursing attendant,

v.  a health care aide,

vi.  a beneficiary care attendant,

vii.  a nursing assistant, or

viii.  a nurse;

“specialized respite services” means the services by which a person who holds a recognized diploma provides, in place of an individual, home care to an eligible relative of the individual.

For the purposes of the definition of “specialized respite services” in the first paragraph, a person is deemed to have been awarded a recognized diploma if

(a)  the care given to the individual’s eligible relative by the person is in addition to care the person is required to give the eligible relative, in accordance with the direct allowance program administered by the Minister of Health and Social Services, within the framework of the person’s participation in implementing an intervention plan or an individualized service plan developed, in respect of the eligible relative, by an institution referred to in Title I of Part II of the Act respecting health services and social services (chapter S-4.2) or by an institution within the meaning of section 1 of the Act respecting health services and social services for Cree Native persons (chapter S-5); or

(b)  the person holds employment with an entity that may be called upon to provide specialized respite services to an individual under an intervention plan or an individualized service plan established by an institution referred to in subparagraph a.

2009, c. 15, s. 326.