I-3 - Taxation Act

Section 1029.8.61.96 Disposition versions

2021-06-02

1029.8.61.96. (Repealed).

2011, c. 34, s. 100; 2013, c. 10, s. 140; 2019, c. 14, s. 386; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.96. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.93 for a taxation year in respect of a person unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form on which

i.  the individual certifies that, throughout the minimum cohabitation period of the person for the year, the individual ordinarily lived with that person in a self-contained domestic establishment (other than such an establishment situated in a private seniors’ residence, in a facility maintained by a private institution not under agreement that operates a residential and long-term care centre governed by the Act respecting health services and social services (chapter S-4.2), or in a public network facility within the meaning of section 1029.8.61.1), and

ii.  the individual certifies that, throughout the period referred to in subparagraph i, the individual or the individual’s spouse, alone or jointly with another person, is the owner, lessee or sublessee of the self-contained domestic establishment referred to in subparagraph i;

(b)  if the person’s severe and prolonged impairment in mental or physical functions is an impairment whose effects are such that

i.  the person’s ability to perform a basic activity of daily living is markedly restricted, the prescribed form on which a physician or a specialized nurse practitioner, within the meaning of section 752.0.18, or, where the person has a sight impairment, a physician, a specialized nurse practitioner or an optometrist, within the meaning of that section, or, where the person has a speech impairment, a physician, a specialized nurse practitioner or a speech-language pathologist, within the meaning of that section, or, where the person has a hearing impairment, a physician, a specialized nurse practitioner or an audiologist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in feeding or dressing himself or herself, a physician, a specialized nurse practitioner or an occupational therapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in walking, a physician, a specialized nurse practitioner, an occupational therapist or a physiotherapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in mental functions necessary for everyday life, a physician, a specialized nurse practitioner or a psychologist, within the meaning of that section, certifies that the person has such an impairment, or

ii.  the person’s ability to perform more than one basic activity of daily living is significantly restricted where the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, the prescribed form on which a physician or a specialized nurse practitioner, within the meaning of section 752.0.18, or, where the person has an impairment with respect to the person’s ability in walking or in feeding or dressing himself or herself, a physician, a specialized nurse practitioner or an occupational therapist, within the meaning of that section, certifies that the person has such an impairment; and

(c)  the prescribed form on which a physician or a specialized nurse practitioner, within the meaning of section 752.0.18, certifies that the person is unable to live alone because of the person’s impairment.

2011, c. 34, s. 100; 2013, c. 10, s. 140; 2019, c. 14, s. 386.

2013-06-05

1029.8.61.96. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.93 for a taxation year in respect of a person unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form on which

i.  the individual certifies that, throughout the minimum cohabitation period of the person for the year, the individual ordinarily lived with that person in a self-contained domestic establishment other than such an establishment situated in a private seniors’ residence, and

ii.  the individual certifies that, throughout the period referred to in subparagraph i, the individual or the individual’s spouse, alone or jointly with another person, is the owner, lessee or sublessee of the self-contained domestic establishment referred to in subparagraph i;

(b)  if the person’s severe and prolonged impairment in mental or physical functions is an impairment whose effects are such that

i.  the person’s ability to perform a basic activity of daily living is markedly restricted, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the person has a sight impairment, a physician or an optometrist, within the meaning of that section, or, where the person has a speech impairment, a physician or a speech-language pathologist, within the meaning of that section, or, where the person has a hearing impairment, a physician or an audiologist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in walking, a physician, an occupational therapist or a physiotherapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in mental functions necessary for everyday life, a physician or a psychologist, within the meaning of that section, certifies that the person has such an impairment, or

ii.  the person’s ability to perform more than one basic activity of daily living is significantly restricted where the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the person has an impairment with respect to the person’s ability in walking or in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, certifies that the person has such an impairment; and

(c)  the prescribed form on which a physician, within the meaning of section 752.0.18, certifies that the person is unable to live alone because of the person’s impairment.

2011, c. 34, s. 100; 2013, c. 10, s. 140.

2011-12-09

1029.8.61.96. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.93 for a taxation year in respect of a person unless the individual files with the Minister, together with the fiscal return the individual is required to file under section 1000 for the year, or would be required to file if tax were payable by the individual for the year under this Part, the following documents:

(a)  the prescribed form on which

i.  the individual certifies that, throughout the minimum cohabitation period of the person for the year, the individual ordinarily lived with that person in a self-contained domestic establishment other than such an establishment situated in a residence for the elderly, and

ii.  the individual certifies that, throughout the period referred to in subparagraph i, the individual or the individual’s spouse, alone or jointly with another person, is the owner, lessee or sublessee of the self-contained domestic establishment referred to in subparagraph i;

(b)  if the person’s severe and prolonged impairment in mental or physical functions is an impairment whose effects are such that

i.  the person’s ability to perform a basic activity of daily living is markedly restricted, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the person has a sight impairment, a physician or an optometrist, within the meaning of that section, or, where the person has a speech impairment, a physician or a speech-language pathologist, within the meaning of that section, or, where the person has a hearing impairment, a physician or an audiologist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in walking, a physician, an occupational therapist or a physiotherapist, within the meaning of that section, or, where the person has an impairment with respect to the person’s ability in mental functions necessary for everyday life, a physician or a psychologist, within the meaning of that section, certifies that the person has such an impairment, or

ii.  the person’s ability to perform more than one basic activity of daily living is significantly restricted where the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, the prescribed form on which a physician, within the meaning of section 752.0.18, or, where the person has an impairment with respect to the person’s ability in walking or in feeding or dressing himself or herself, a physician or an occupational therapist, within the meaning of that section, certifies that the person has such an impairment; and

(c)  the prescribed form on which a physician, within the meaning of section 752.0.18, certifies that the person is unable to live alone because of the person’s impairment.

2011, c. 34, s. 100.