I-3 - Taxation Act

Section 1029.8.61.96.9 Disposition versions

2021-06-02

1029.8.61.96.9. (Repealed).

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

2019-06-19

1029.8.61.96.9. No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.96.3 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, during the person’s minimum period of support by the individual for the year, the individual provided assistance to the person, gratuitously and on a regular and constant basis, by assisting the person in performing a basic activity of daily living, and

ii.  the individual certifies that, throughout the person’s minimum period of support by the individual for the year, the person was not living 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;

(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 requires assistance to perform a basic activity of daily living because of the person’s impairment.

2019, c. 14, s. 387.