I-3 - Taxation Act

Section 1029.8.61.2.4 Disposition versions

2013-06-05

1029.8.61.2.4. The amount that must be determined, for the purposes of paragraph b of section 1029.8.61.2.1, for a particular month in a taxation year, in respect of an eligible individual’s dwelling unit is the lesser of

(a)  the amount equal to 80% of the eligible rent for the dwelling unit for that month, if the eligible individual or the eligible individual’s spouse is a dependent person at the end of the particular month, and to 70% of the eligible rent, if neither the eligible individual nor the eligible individual’s spouse is a dependent person at the end of the particular month, to the extent that the eligible rent has been paid; and

(b)  the amount determined by the formula

A + B + C + D + E + F.

In the formula in subparagraph b of the first paragraph,

(a)  A is an amount equal to the greater of 12% of the eligible rent for the dwelling unit for the particular month and $150, but without exceeding $375;

(b)  B is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a laundry service for the care of bedding or clothing at least once a week, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 5% of the eligible rent for the dwelling unit for that month and $75, but without exceeding $125;

(c)  C is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a housekeeping service at least once every two weeks, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 4% of the eligible rent for the dwelling unit for that month and $50, but without exceeding $125;

(d)  D is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a daily food service concerning the preparation or delivery of at least one of three meals (breakfast, lunch or supper), as specified in the schedule to the lease of the dwelling unit, an amount equal to

i.  the greater of 14% of the eligible rent for the dwelling unit for that month and $200, but without exceeding $400, if the food service is provided in respect of one meal a day,

ii.  the greater of 21% of the eligible rent for the dwelling unit for that month and $300, but without exceeding $600, if the food service is provided in respect of two meals a day, or

iii.  the greater of 26% of the eligible rent for the dwelling unit for that month and $400, but without exceeding $800, if the food service is provided in respect of three meals a day;

(e)  E is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a service providing for the presence of a person, who is a member of the Ordre des infirmières et infirmiers du Québec or of the Ordre des infirmières et infirmiers auxiliaires du Québec, for a period of at least three hours a day, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 8% of the eligible rent for the dwelling unit for that month and $100, but without exceeding $250; and

(f)  F is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a service providing for the presence of a personal care attendant for a period of at least seven hours a day, as specified in the schedule to the lease of the dwelling unit, the aggregate of

i.  the greater of 15% of the eligible rent for the dwelling unit for that month and $200, but without exceeding $600, and

ii.  any of the following amounts:

(1)  if either the eligible individual or the eligible individual’s spouse is a dependent person at the end of the particular month, the greater of 10% of the eligible rent for the dwelling unit for that month and $200,

(2)  if both the eligible individual and the eligible individual’s spouse are dependent persons at the end of the particular month, the greater of 20% of the eligible rent for the dwelling unit for that month and $200, or

(3)  if neither the eligible individual nor the eligible individual’s spouse is a dependent person at the end of the particular month, zero.

2009, c. 15, s. 317; 2011, c. 1, s. 82; 2013, c. 10, s. 130.

2011-02-17

1029.8.61.2.4. The amount that must be determined, for the purposes of paragraph c of section 1029.8.61.2.1, for a particular month in a taxation year, in respect of an eligible individual’s dwelling unit is the lesser of

(a)  the amount equal to 75% of the eligible rent for the dwelling unit for that month, if the eligible individual or the eligible individual’s spouse is a dependent person at the end of the particular month, and to 65% of the eligible rent, if neither the eligible individual nor the eligible individual’s spouse is a dependent person at the end of the particular month, to the extent that the eligible rent has been paid; and

(b)  the amount determined by the formula

A + B + C + D + E + F.

In the formula in subparagraph b of the first paragraph,

(a)  A is an amount equal to the greater of 10.5% of the eligible rent for the dwelling unit for the particular month and $150, but without exceeding $300;

(b)  B is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a laundry service for the care of bedding or clothing at least once a week, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 5% of the eligible rent for the dwelling unit for that month and $75, but without exceeding $100;

(c)  C is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a housekeeping service at least once every two weeks, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 3.5% of the eligible rent for the dwelling unit for that month and $50, but without exceeding $100;

(d)  D is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a daily food service concerning the preparation or delivery of at least one of three meals (breakfast, lunch or supper), as specified in the schedule to the lease of the dwelling unit, an amount equal to

i.  the greater of 14% of the eligible rent for the dwelling unit for that month and $200, but without exceeding $400, if the food service is provided in respect of one meal a day,

ii.  the greater of 21% of the eligible rent for the dwelling unit for that month and $300, but without exceeding $600, if the food service is provided in respect of two meals a day, or

iii.  the greater of 27% of the eligible rent for the dwelling unit for that month and $400, but without exceeding $800, if the food service is provided in respect of three meals a day;

(e)  E is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a service providing for the presence of a person, who is a member of the Ordre des infirmières et infirmiers du Québec or of the Ordre des infirmières et infirmiers auxiliaires du Québec, for a period of at least three hours a day, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 7% of the eligible rent for the dwelling unit for that month and $100, but without exceeding $200; and

(f)  F is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a service providing for the presence of a personal care attendant for a period of at least seven hours a day, as specified in the schedule to the lease of the dwelling unit, the aggregate of

i.  the greater of 14% of the eligible rent for the dwelling unit for that month and $200, but without exceeding $400, and

ii.  any of the following amounts:

(1)  if either the eligible individual or the eligible individual’s spouse is a dependent person at the end of the particular month, the greater of 7% of the eligible rent for the dwelling unit for that month and $200,

(2)  if both the eligible individual and the eligible individual’s spouse are dependent persons at the end of the particular month, the greater of 14% of the eligible rent for the dwelling unit for that month and $200, or

(3)  if neither the eligible individual nor the eligible individual’s spouse is a dependent person at the end of the particular month, zero.

2009, c. 15, s. 317; 2011, c. 1, s. 82.

2009-06-04

1029.8.61.2.4. The amount that must be determined, for the purposes of paragraph c of section 1029.8.61.2.1, for a particular month in a taxation year, in respect of an eligible individual’s dwelling unit is the lesser of

(a)  the amount equal to 75% of the eligible rent for the dwelling unit for that month, if the eligible individual or the eligible individual’s spouse is a dependent person at the end of the particular month, and to 65% of the eligible rent, if neither the eligible individual nor the eligible individual’s spouse is a dependent person at the end of the particular month, to the extent that the eligible rent has been paid; and

(b)  the amount determined by the formula

A + B + C + D + E + F.

In the formula in subparagraph b of the first paragraph,

(a)  A is an amount equal to the greater of 10.5% of the eligible rent for the dwelling unit for the particular month and $150, but without exceeding $300;

(b)  B is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a laundry service for the care of bedding or clothing at least once a week, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 5% of the eligible rent for the dwelling unit for that month and $75, but without exceeding $100;

(c)  C is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a housekeeping service at least once a week, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 3.5% of the eligible rent for the dwelling unit for that month and $50, but without exceeding $100;

(d)  D is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a daily food service concerning the preparation or delivery of at least one of three meals (breakfast, lunch or supper), as specified in the schedule to the lease of the dwelling unit, an amount equal to

i.  the greater of 14% of the eligible rent for the dwelling unit for that month and $200, but without exceeding $400, if the food service is provided in respect of one meal a day,

ii.  the greater of 21% of the eligible rent for the dwelling unit for that month and $300, but without exceeding $600, if the food service is provided in respect of two meals a day, or

iii.  the greater of 27% of the eligible rent for the dwelling unit for that month and $400, but without exceeding $800, if the food service is provided in respect of three meals a day;

(e)  E is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a service providing for the presence of a person, who is a member of the Ordre des infirmières et infirmiers du Québec or of the Ordre des infirmières et infirmiers auxiliaires du Québec, for a period of at least seven hours a day, as specified in the schedule to the lease of the dwelling unit, an amount equal to the greater of 7% of the eligible rent for the dwelling unit for that month and $100, but without exceeding $200; and

(f)  F is, if the eligible individual or the eligible individual’s spouse receives, for the particular month, a service providing for the presence of a personal care attendant for a period of at least seven hours a day, as specified in the schedule to the lease of the dwelling unit, the aggregate of

i.  the greater of 14% of the eligible rent for the dwelling unit for that month and $200, but without exceeding $400, and

ii.  any of the following amounts:

(1)  if either the eligible individual or the eligible individual’s spouse is a dependent person at the end of the particular month, the greater of 7% of the eligible rent for the dwelling unit for that month and $200,

(2)  if both the eligible individual and the eligible individual’s spouse are dependent persons at the end of the particular month, the greater of 14% of the eligible rent for the dwelling unit for that month and $200, or

(3)  if neither the eligible individual nor the eligible individual’s spouse is a dependent person at the end of the particular month, zero.

2009, c. 15, s. 317.