I-3 - Taxation Act

Section 1029.8.61.71 Disposition versions

2021-06-02

1029.8.61.71. (Repealed).

2009, c. 5, s. 459; 2019, c. 14, s. 380; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.71. In this division,

“care recipient” means a person who has a significant long-term disability and for whom an intervention plan or an individualized service plan has been developed by a health and social services centre governed by the Act respecting health services and social services (chapter S-4.2) or an institution governed by the Act respecting health services and social services for Cree Native persons (chapter S-5) and in respect of whom

(a)  the conditions set out in subparagraphs a to b.1 of the first paragraph of section 752.0.14 are met, if the person is 18 years of age or over; or

(b)  another person receives an amount to which subparagraph b of the second paragraph of section 1029.8.61.18 refers;

“eligible individual” for a taxation year in relation to a care recipient means an individual (other than an excluded individual for the year, in relation to the care recipient) who, in the year, provides a total of at least 200  hours of volunteer respite services in Québec to an informal caregiver for the year in respect of the care recipient;

“excluded individual” for a taxation year in relation to a care recipient means

(a)  the care recipient’s spouse;

(b)  a person who, but for section 2, is the care recipient’s father or mother or who, but for section 1, is the care recipient’s child, brother or sister or, if applicable, such a person’s spouse; or

(c)  a person who is an eligible relative, within the meaning of section 1029.8.61.61, of the informal caregiver for the year, in relation to the care recipient, in respect of whom the informal caregiver is deemed to have paid to the Minister an amount on account of the informal caregiver’s tax payable under this Part for the year under section 1029.8.61.64;

“informal caregiver” for a taxation year in relation to a care recipient means a person who lives with the care recipient throughout the period, within the year, during which volunteer respite services are provided to the informal caregiver by an eligible individual in relation to the care recipient, and who is the care recipient’s spouse or a person in respect of whom the care recipient is a person referred to in paragraph a of the definition of “eligible relative” in section 1029.8.61.61;

“volunteer respite services” means unremunerated services provided by an individual in the home of a care recipient that consist in providing care to the care recipient, performing tasks that are normally carried out by the informal caregiver, in relation to the care recipient, freeing the informal caregiver from certain daily tasks so that the informal caregiver can be with the care recipient at all times, or providing any other similar service in order to provide respite to the informal caregiver.

For the purposes of the definition of “informal caregiver” in the first paragraph, if, for a taxation year, more than one person would be considered, but for this paragraph, to be an informal caregiver in relation to the same care recipient, the person who is the care recipient’s main support is deemed, for the year, to be the care recipient’s only informal caregiver.

For the purposes of the definition of “eligible individual” in the first paragraph, if, in a taxation year, an individual provides volunteer respite services in respect of more than one care recipient in the same place, the number of hours devoted to those services must be divided equally among the care recipients.

2009, c. 5, s. 459; 2019, c. 14, s. 380.

2009-05-15

1029.8.61.71. In this division,

“care recipient” means a person who has a significant long-term disability and for whom an intervention plan or an individualized service plan has been developed by a health and social services centre governed by the Act respecting health services and social services (chapter S-4.2) or an institution governed by the Act respecting health services and social services for Cree Native persons (chapter S-5) and in respect of whom

(a)  the conditions set out in subparagraphs a to b.1 of the first paragraph of section 752.0.14 are met, if the person is 18 years of age or over; or

(b)  another person receives an amount to which subparagraph b of the second paragraph of section 1029.8.61.18 refers;

“eligible individual” for a taxation year in relation to a care recipient means an individual (other than an excluded individual for the year, in relation to the care recipient) who, in the year, provides a total of at least 400 hours of volunteer respite services in Québec to an informal caregiver for the year in respect of the care recipient;

“excluded individual” for a taxation year in relation to a care recipient means

(a)  the care recipient’s spouse;

(b)  a person who, but for section 2, is the care recipient’s father or mother or who, but for section 1, is the care recipient’s child, brother or sister or, if applicable, such a person’s spouse; or

(c)  a person who is an eligible relative, within the meaning of section 1029.8.61.61, of the informal caregiver for the year, in relation to the care recipient, in respect of whom the informal caregiver is deemed to have paid to the Minister an amount on account of the informal caregiver’s tax payable under this Part for the year under section 1029.8.61.64;

“informal caregiver” for a taxation year in relation to a care recipient means a person who lives with the care recipient throughout the period, within the year, during which volunteer respite services are provided to the informal caregiver by an eligible individual in relation to the care recipient, and who is the care recipient’s spouse or a person in respect of whom the care recipient is a person referred to in paragraph a of the definition of “eligible relative” in section 1029.8.61.61;

“volunteer respite services” means unremunerated services provided by an individual in the home of a care recipient that consist in providing care to the care recipient, performing tasks that are normally carried out by the informal caregiver, in relation to the care recipient, freeing the informal caregiver from certain daily tasks so that the informal caregiver can be with the care recipient at all times, or providing any other similar service in order to provide respite to the informal caregiver.

For the purposes of the definition of “informal caregiver” in the first paragraph, if, for a taxation year, more than one person would be considered, but for this paragraph, to be an informal caregiver in relation to the same care recipient, the person who is the care recipient’s main support is deemed, for the year, to be the care recipient’s only informal caregiver.

For the purposes of the definition of “eligible individual” in the first paragraph, if, in a taxation year, an individual provides volunteer respite services in respect of more than one care recipient in the same place, the number of hours devoted to those services must be divided equally among the care recipients.

2009, c. 5, s. 459.