I-3 - Taxation Act

Section 1029.8.61.97 Disposition versions

2013-06-05

1029.8.61.97. In this division,

“eligible individual” for a taxation year means an individual who, at the end of 31 December of the year, is 70 years of age or over and is resident in Québec or who, if the individual died in the year, had reached that age and was resident in Québec immediately before the death;

“functional rehabilitation transition unit” means a public or private resource offering accommodation and services focusing on re-education and rehabilitation for persons with decreasing independence who have a geriatric profile and present a potential for recovery with a view to returning home following hospitalization.

2013, c. 10, s. 141.