I-3 - Taxation Act

Section 1029.8.61.19.3 Disposition versions

2020-09-24

1029.8.61.19.3. For the purposes of subparagraph ii of subparagraph a of the first paragraph of section 1029.8.61.19.1, specified complex medical care at home is as follows:

(a)  complex respiratory care, namely

i.  non-invasive mechanical ventilation with bi-level positive airway pressure (BPAP) on a daily basis,

ii.  care related to a tracheostomy without invasive mechanical ventilation, or

iii.  care related to a tracheostomy with invasive mechanical ventilation;

(b)  complex nutritional care, namely parenteral nutrition (intravenous hyperalimentation);

(c)  complex cardiac care, namely

i.  the intravenous administration of inotropes, and

ii.  care related to a ventricular assist device (artificial heart pump); and

(d)  complex renal care, namely peritoneal dialysis.

For the purposes of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.61.19.1, specified complex medical care at home is as follows:

(a)  complex respiratory care, namely

i.  oxygenotherapy or mechanical ventilation, on a daily basis and 24 hours a day, and

ii.  where the child is six years of age or over at the beginning of the particular month, the care related to a tracheostomy without invasive mechanical ventilation;

(b)  complex nutritional care, namely feeding through jejunal or gastro-jejunal tube; and

(c)  daily skin care for extreme skin conditions affecting wide areas of the skin that are at high risk of developing pressure ulcers, synechiae or shrinkage.

2017, c. 29, s. 187; 2020, c. 16, s. 157.

2017-12-07

1029.8.61.19.3. For the purposes of subparagraph b of the first paragraph of section 1029.8.61.19.1, specified complex medical care at home is as follows:

(a)  complex respiratory care, namely

i.  the non-invasive mechanical ventilation with bi-level positive airway pressure (BiPAP),

ii.  care related to a tracheostomy without invasive mechanical ventilation, or

iii.  care related to a tracheostomy with invasive mechanical ventilation;

(b)  complex nutritional care, namely parenteral nutrition (intravenous hyperalimentation);

(c)  complex cardiac care, namely the intravenous administration of inotropes; and

(d)  complex renal care, namely peritoneal dialysis.

2017, c. 29, s. 187.