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I-3 - Taxation Act

Section 1029.8.66.12
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Full text
1029.8.66.12. (Repealed).
2015, c. 21, s. 483; 2023, c. 19, s. 112.
1029.8.66.12. A person or partnership to which the definition of “eligible expense” in the first paragraph of section 1029.8.66.11 refers in relation to an eligible individual is a person or partnership that
(a)  operates a private seniors’ residence or is 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) if the eligible individual lives in the residence or in a facility maintained by the institution, as the case may be; or
(b)  is related to the eligible individual and does not hold a registration number under the Act respecting the Québec sales tax (chapter T-0.1).
2015, c. 21, s. 483.
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