I-3 - Taxation Act

Section 1029.8.61.1.1 Disposition versions

2009-06-04

1029.8.61.1.1. (Repealed).

2002, c. 9, s. 115; 2005, c. 1, s. 254; 2005, c. 38, s. 280; 2009, c. 15, s. 315.

2006-03-01

1029.8.61.1.1. The room to which sections 1029.8.61.1 and 1029.8.61.3 refer is

(a)  a room of which an eligible individual or the eligible individual’s spouse is the lessee or sublessee, that is situated in a residence for elderly persons and that is the principal place of residence of the eligible individual; or

(b)  a room that is situated in a hotel establishment or rooming house, that is leased or subleased by an eligible individual or the eligible individual’s spouse for a period of at least 60 consecutive days and that is the principal place of residence of the eligible individual.

However, a room referred to in the first paragraph does not include a room that is situated in a self-contained domestic establishment maintained by a person, or by the person’s spouse, who is the owner, lessee or sublessee of the self-contained domestic establishment and who, in respect of an eligible individual occupying the room, is deemed to have paid an amount on account of tax payable under section 1029.8.61.64 for the taxation year in which an eligible service is rendered or to be rendered in respect of the eligible individual.

2002, c. 9, s. 115; 2005, c. 1, s. 254; 2005, c. 38, s. 280.