I-3 - Taxation Act

Section 1029.8.61.96.1 Disposition versions

2021-06-02

1029.8.61.96.1. (Repealed).

2019, c. 14, s. 387; 2021, c. 14, s. 153.

2019-06-19

1029.8.61.96.1. In this division,

“eligible relative” of an individual means a person in respect of whom the following conditions are met:

(a)  the person is the child, grandchild, nephew, niece, brother, sister, father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse;

(b)  the person has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that 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;

(c)  the person needs assistance to perform a basic activity of daily living because of the person’s impairment;

(d)  the housing unit that is the person’s principal place of residence is situated in Québec; and

(e)  that housing unit is not 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;

“minimum period of support” of a person by an individual for a taxation year means a period of at least 365 consecutive days commencing in the year or in the preceding year, during which the individual provides assistance to that person, gratuitously and on a regular and constant basis, by assisting that person in performing a basic activity of daily living where

(a)  the period includes at least 183 days in the year; and

(b)  the person is, during that period, 18 years of age or over;

“private seniors’ residence” has the meaning that would be assigned by section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,”;

“public network facility” has the meaning assigned by the first paragraph of section 1029.8.61.1.

For the purposes of the definition of “eligible relative” in the first paragraph, a person who, immediately before death, was the spouse of an individual is deemed to be a spouse of the individual.

2019, c. 14, s. 387.