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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1029.8.61.19r6
Disposition versions

Full text
1029.8.61.19R6. Impairments and mental function disabilities are not presumed to substantially limit the performance of life habits of a child before the beginning of diagnostic intervention, or if they affect a function that is not yet developed in a healthy child.
If a child’s state of health can be improved by a therapeutic intervention, recognized by the scientific community, the extent of the child’s limitations in performing the life habits of a child of his or her age is assessed once the treatment is implemented.
If required for assessing a premature infant’s condition, the age of the infant is adjusted by subtracting the number of weeks of prematurity.
s. 1029.8.61.19R6; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1; S.Q. 2017, c. 29, s. 263.
1029.8.61.19R6. Impairments and developmental disabilities are not presumed to be handicaps before the beginning of diagnostic or therapeutic intervention, or if they affect a function that is not yet developed in a healthy child.
If required for assessing a premature infant’s condition, the age of the infant is adjusted by subtracting the number of weeks of prematurity.
s. 1029.8.61.19R6; O.C. 1249-2005, s. 41; O.C. 134-2009, s. 1.
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