1029.8.61.78. For the purpose of determining whether an individual is deemed to have paid an amount to the Minister under section 1029.8.61.80 for a taxation year in respect of an eligible relative, the eligible relative shall, on request in writing by the Minister for information with respect to the eligible relative’s impairment or the palliative care the eligible relative is receiving and its effects on the eligible relative or with respect to any therapy that is required to be administered to the eligible relative, provide the information so requested in writing.