I-3 - Taxation Act

Section 752.0.17 Disposition versions

2023-03-15

752.0.17. For the purposes of sections 42.0.1 and 752.0.11 to 752.0.14 and this section,

(a)  an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of a least 12 months;

(b)  an individual’s ability to perform a basic activity of daily living is markedly restricted solely where

i.  all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or unable, or requires an inordinate amount of time, to perform a basic activity of daily living, or

ii.  because of a chronic disease, the individual must spend at least 14 hours per week on therapy, prescribed by a physician or a specialized nurse practitioner and administered at least twice a week, that is essential to sustain one of the individual’s vital functions;

(b.1)  an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living, including the ability to see, is significantly restricted, and 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)  a basic activity of daily living of an individual means

i.  mental functions necessary for everyday life,

ii.  feeding or dressing oneself,

iii.  speaking so as to be understood, in a quiet setting,

iv.  hearing so as to understand, in a quiet setting,

v.  eliminating (bowel or bladder functions), or

vi.  walking;

(d)  for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living;

(d.1)  mental functions necessary for everyday life include

i.  memory,

ii.  judgement,

iii.  adaptive functioning;

iv.  attention,

v.  concentration,

vi.  perception of reality,

vii.  problem solving,

viii.  goal setting,

ix.  regulation of behaviour and emotions, and

x.  verbal and non-verbal comprehension;

(e)  feeding oneself does not include

i.  identifying, finding, shopping for or otherwise procuring food, or

ii.  preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and

(f)  dressing oneself does not include identifying, finding, shopping for or otherwise procuring clothing.

For the purposes of subparagraph ii of subparagraph b of the first paragraph, the following rules apply:

(a)  the therapy essential to sustain one of the vital functions of an individual who is suffering from a chronic disease does not include therapy that may reasonably be expected to have a beneficial effect on an individual who is not suffering from such a chronic disease; and

(b)  an individual who is diagnosed with type 1 diabetes mellitus is deemed to spend at least 14 hours per week on therapy that is essential to sustain one of the individual’s vital functions and is administered at least twice a week.

Where an amount has been deducted under section 752.0.14 or 776.41.5 in respect of an individual, any person referred to in that section shall, on request in writing by the Minister for information with respect to the individual’s impairment and its effect on the individual or with respect to the therapy referred to in subparagraph ii of subparagraph b of the first paragraph that is, where applicable, required to be administered to the individual, provide the information so requested in writing.

1989, c. 5, s. 104; 1990, c. 59, s. 290; 1993, c. 16, s. 284; 2000, c. 39, s. 65; 2002, c. 40, s. 69; 2003, c. 2, s. 224; 2003, c. 9, s. 86; 2005, c. 1, s. 168; 2005, c. 38, s. 152; 2006, c. 36, s. 74; 2021, c. 18, s. 60; 2023, c. 2, s. 22.

2021-06-04

752.0.17. For the purposes of sections 42.0.1 and 752.0.11 to 752.0.14 and this section,

(a)  an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of a least 12 months;

(b)  an individual’s ability to perform a basic activity of daily living is markedly restricted solely where

i.  all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or unable, or requires an inordinate amount of time, to perform a basic activity of daily living, or

ii.  because of a chronic disease, the individual must spend, at least twice a week, a total of not less than 14 hours on therapy, prescribed by a physician or a specialized nurse practitioner, that is essential to sustain one of the individual’s vital functions;

(b.1)  an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living, including the ability to see, is significantly restricted, and 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)  a basic activity of daily living of an individual means

i.  mental functions necessary for everyday life,

ii.  feeding or dressing oneself,

iii.  speaking so as to be understood, in a quiet setting,

iv.  hearing so as to understand, in a quiet setting,

v.  eliminating (bowel or bladder functions), or

vi.  walking;

(d)  for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living;

(d.1)  mental functions necessary for everyday life include

i.  memory,

ii.  problem solving, goal-setting and judgement, and

iii.  adaptive functioning;

(e)  feeding oneself does not include

i.  identifying, finding, shopping for or otherwise procuring food, or

ii.  preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and

(f)  dressing oneself does not include identifying, finding, shopping for or otherwise procuring clothing.

For the purposes of subparagraph ii of subparagraph b of the first paragraph, the therapy essential to sustain one of the vital functions of an individual who is suffering from a chronic disease does not include therapy that may reasonably be expected to have a beneficial effect on an individual who is not suffering from such a chronic disease.

Where an amount has been deducted under section 752.0.14 or 776.41.5 in respect of an individual, any person referred to in that section shall, on request in writing by the Minister for information with respect to the individual’s impairment and its effect on the individual or with respect to the therapy referred to in subparagraph ii of subparagraph b of the first paragraph that is, where applicable, required to be administered to the individual, provide the information so requested in writing.

1989, c. 5, s. 104; 1990, c. 59, s. 290; 1993, c. 16, s. 284; 2000, c. 39, s. 65; 2002, c. 40, s. 69; 2003, c. 2, s. 224; 2003, c. 9, s. 86; 2005, c. 1, s. 168; 2005, c. 38, s. 152; 2006, c. 36, s. 74; 2021, c. 18, s. 60.

2006-12-06

752.0.17. For the purposes of sections 42.0.1 and 752.0.11 to 752.0.14 and this section,

(a)  an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of a least 12 months;

(b)  an individual’s ability to perform a basic activity of daily living is markedly restricted solely where

i.  all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or unable, or requires an inordinate amount of time, to perform a basic activity of daily living, or

ii.  because of a chronic disease, the individual must spend, at least twice a week, a total of not less than 14 hours on therapy, prescribed by a physician, that is essential to sustain one of the individual’s vital functions;

(b.1)  an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living, including the ability to see, is significantly restricted, and 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)  a basic activity of daily living of an individual means

i.  mental functions necessary for everyday life,

ii.  feeding or dressing oneself,

iii.  speaking so as to be understood, in a quiet setting,

iv.  hearing so as to understand, in a quiet setting,

v.  eliminating (bowel or bladder functions), or

vi.  walking;

(d)  for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living;

(d.1)  mental functions necessary for everyday life include

i.  memory,

ii.  problem solving, goal-setting and judgement, and

iii.  adaptive functioning;

(e)  feeding oneself does not include

i.  identifying, finding, shopping for or otherwise procuring food, or

ii.  preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and

(f)  dressing oneself does not include identifying, finding, shopping for or otherwise procuring clothing.

For the purposes of subparagraph ii of subparagraph b of the first paragraph, the therapy essential to sustain one of the vital functions of an individual who is suffering from a chronic disease does not include therapy that may reasonably be expected to have a beneficial effect on an individual who is not suffering from such a chronic disease.

Where an amount has been deducted under section 752.0.14 or 776.41.5 in respect of an individual, any person referred to in that section shall, on request in writing by the Minister for information with respect to the individual’s impairment and its effect on the individual or with respect to the therapy referred to in subparagraph ii of subparagraph b of the first paragraph that is, where applicable, required to be administered to the individual, provide the information so requested in writing.

1989, c. 5, s. 104; 1990, c. 59, s. 290; 1993, c. 16, s. 284; 2000, c. 39, s. 65; 2002, c. 40, s. 69; 2003, c. 2, s. 224; 2003, c. 9, s. 86; 2005, c. 1, s. 168; 2005, c. 38, s. 152; 2006, c. 36, s. 74.

2006-03-01

752.0.17. For the purposes of sections 42.0.1 and 752.0.11 to 752.0.14 and this section,

(a)  an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of a least 12 months;

(b)  an individual’s ability to perform a basic activity of daily living is markedly restricted solely where

i.  all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or unable, or requires an inordinate amount of time, to perform a basic activity of daily living, or

ii.  because of a chronic disease, the individual must spend, at least twice a week, a total of not less than 14 hours on therapy, prescribed by a physician, that is essential to sustain one of the individual’s vital functions;

(c)  a basic activity of daily living of an individual means

i.  perceiving, thinking and remembering,

ii.  feeding or dressing oneself,

iii.  speaking so as to be understood, in a quiet setting,

iv.  hearing so as to understand, in a quiet setting,

v.  eliminating (bowel or bladder functions), or

vi.  walking;

(d)  for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living;

(e)  feeding oneself does not include

i.  identifying, finding, shopping for or otherwise procuring food, or

ii.  preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and

(f)  dressing oneself does not include identifying, finding, shopping for or otherwise procuring clothing.

For the purposes of subparagraph ii of subparagraph b of the first paragraph, the therapy essential to sustain one of the vital functions of an individual who is suffering from a chronic disease does not include therapy that may reasonably be expected to have a beneficial effect on an individual who is not suffering from such a chronic disease.

Where an amount has been deducted under section 752.0.14 or 776.41.5 in respect of an individual, any person referred to in that section shall, on request in writing by the Minister for information with respect to the individual’s impairment and its effect on the individual or with respect to the therapy referred to in subparagraph ii of subparagraph b of the first paragraph that is, where applicable, required to be administered to the individual, provide the information so requested in writing.

1989, c. 5, s. 104; 1990, c. 59, s. 290; 1993, c. 16, s. 284; 2000, c. 39, s. 65; 2002, c. 40, s. 69; 2003, c. 2, s. 224; 2003, c. 9, s. 86; 2005, c. 1, s. 168; 2005, c. 38, s. 152.