I-3 - Taxation Act

Section 1029.8.61.1 Disposition versions

2021-06-04

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a person who is dependent on the eligible individual if, at that time, that person is, in respect of the eligible individual, a child or any other person related to the eligible individual by blood, marriage or adoption who ordinarily lives with the eligible individual;

“dependent person” at a particular time means a person who, at that time, according to a written certificate from a physician or specialized nurse practitioner within the meaning of section 752.0.18, depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of the person’s needs and personal care relating to hygiene, dressing, eating and mobility or transfers, or who needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity;

“dwelling unit” of an eligible individual means a self-contained domestic establishment or a room that is leased or subleased by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence, other than

(a)  a self-contained domestic establishment or a room situated in a public network facility;

(b)  a room situated in a hotel establishment or rooming house, that is leased or subleased by the eligible individual or the eligible individual’s spouse for a period of less than 60 consecutive days; or

(c)  a room situated in a self-contained domestic establishment maintained by a person, or by the person’s spouse, who is the owner, lessee or sublessee of the self-contained domestic establishment and who, in respect of the eligible individual occupying the room, is deemed to have paid an amount on account of tax payable, for the taxation year in which an eligible service is rendered or to be rendered in respect of the eligible individual, under section 1029.8.61.96.12, if the eligible individual is a person referred to in paragraph a of that section, or under section 1029.8.61.96.13;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount paid in the year by the eligible individual or by the person who is the eligible individual’s spouse at the time of the payment, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of an eligible individual, to the aggregate of

i.  the salary or wages of the employee in respect of the service,

ii.  each of the amounts payable in respect of the employee in relation to the salary or wages referred to in subparagraph i under any of

(1)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(2)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(3)  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

(4)  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and

iii.  the expenses paid for a payroll processing service for the payment of the salary or wages referred to in subparagraph i; or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible rent” for a dwelling unit for a particular month means an amount that is equal to the lesser of the rent attributable to the particular month and specified in the lease of the dwelling unit or, in the case of an oral lease, in the written document that must be given to the lessee, to which is added, if applicable, the additional rent attributable to that month and specified in the schedule to the lease of the dwelling unit—taking into account, if the lease was renewed, the changes made to the rent for the dwelling unit and, if applicable, the changes made to the additional rent—and the amount paid or payable by the lessee, for the particular month, as rent for the dwelling unit;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.96.12 or 1029.8.61.96.13 for the taxation year in which the service is rendered or to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a residential unit or dwelling unit of the eligible individual, or of land on which the unit is situated;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“private seniors’ residence” for a particular month means a congregate residential facility, or a part of such a facility, in respect of which the operator holds, at the beginning of the particular month, a temporary certificate of compliance or a certificate of compliance issued under subdivision 2.1 of Division II of Chapter I of Title I of Part III of the Act respecting health services and social services (chapter S-4.2) by the health and social services agency for the region in which the facility is situated;

“public network facility” means any of the following immovables:

(a)  a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre to which that Act applies;

(b)  a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act; or

(c)  a building or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“residential unit” of an eligible individual means a self-contained domestic establishment owned by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee;

“schedule to the lease” of a dwelling unit means the form that must be attached to the lease of the dwelling unit, in accordance with section 2 of the Regulation respecting mandatory lease forms and the particulars of a notice to a new lessee (chapter T-15.01, r. 3).

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  only the portion of an amount paid as rent that is determined in accordance with section 1029.8.61.2.1 or 1029.8.61.2.5 is an eligible expense made by an eligible individual in a taxation year;

(a.1)   the amount obtained by multiplying the total of the amounts paid in a taxation year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in the year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service;

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died; and

(e)  an amount paid in respect of a dwelling unit of an eligible individual situated in a private seniors’ residence for a particular month in a taxation year in addition to the eligible rent for that dwelling unit for the particular month is an eligible expense made by the eligible individual in the year, to the extent that the amount is paid

i.  to the operator of the private seniors’ residence or to a person related to the operator, as consideration for the provision of an eligible service described in subparagraph a or e of the first paragraph of section 1029.8.61.3, or

ii.  to a person or partnership, other than the operator of the private seniors’ residence or a person related to the operator, as consideration for the provision of any of the following eligible services:

(1)  a service described in any of subparagraphs a, b, c.2 and e of the first paragraph of section 1029.8.61.3,

(2)  a service described in subparagraph a of the second paragraph of section 1029.8.61.3, or

(3)  a service described in subparagraph b of the second paragraph of section 1029.8.61.3, if it is rendered in the course of the provision of a service described in subparagraph a of that paragraph.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

For the purposes of the definition of “family income” in the first paragraph, if an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193; 2007, c. 12, s. 195; 2009, c. 15, s. 314; 2011, c. 34, s. 93; 2013, c. 10, s. 125; 2021, c. 14, s. 152; 2021, c. 18, s. 130.

2021-06-02

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a person who is dependent on the eligible individual if, at that time, that person is, in respect of the eligible individual, a child or any other person related to the eligible individual by blood, marriage or adoption who ordinarily lives with the eligible individual;

“dependent person” at a particular time means a person who, at that time, according to a written certificate from a physician within the meaning of section 752.0.18, depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of the person’s needs and personal care relating to hygiene, dressing, eating and mobility or transfers, or who needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity;

“dwelling unit” of an eligible individual means a self-contained domestic establishment or a room that is leased or subleased by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence, other than

(a)  a self-contained domestic establishment or a room situated in a public network facility;

(b)  a room situated in a hotel establishment or rooming house, that is leased or subleased by the eligible individual or the eligible individual’s spouse for a period of less than 60 consecutive days; or

(c)  a room situated in a self-contained domestic establishment maintained by a person, or by the person’s spouse, who is the owner, lessee or sublessee of the self-contained domestic establishment and who, in respect of the eligible individual occupying the room, is deemed to have paid an amount on account of tax payable, for the taxation year in which an eligible service is rendered or to be rendered in respect of the eligible individual, under section 1029.8.61.96.12, if the eligible individual is a person referred to in paragraph a of that section, or under section 1029.8.61.96.13;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount paid in the year by the eligible individual or by the person who is the eligible individual’s spouse at the time of the payment, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of an eligible individual, to the aggregate of

i.  the salary or wages of the employee in respect of the service,

ii.  each of the amounts payable in respect of the employee in relation to the salary or wages referred to in subparagraph i under any of

(1)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(2)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(3)  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

(4)  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and

iii.  the expenses paid for a payroll processing service for the payment of the salary or wages referred to in subparagraph i; or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible rent” for a dwelling unit for a particular month means an amount that is equal to the lesser of the rent attributable to the particular month and specified in the lease of the dwelling unit or, in the case of an oral lease, in the written document that must be given to the lessee, to which is added, if applicable, the additional rent attributable to that month and specified in the schedule to the lease of the dwelling unit—taking into account, if the lease was renewed, the changes made to the rent for the dwelling unit and, if applicable, the changes made to the additional rent—and the amount paid or payable by the lessee, for the particular month, as rent for the dwelling unit;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.96.12 or 1029.8.61.96.13 for the taxation year in which the service is rendered or to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a residential unit or dwelling unit of the eligible individual, or of land on which the unit is situated;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“private seniors’ residence” for a particular month means a congregate residential facility, or a part of such a facility, in respect of which the operator holds, at the beginning of the particular month, a temporary certificate of compliance or a certificate of compliance issued under subdivision 2.1 of Division II of Chapter I of Title I of Part III of the Act respecting health services and social services (chapter S-4.2) by the health and social services agency for the region in which the facility is situated;

“public network facility” means any of the following immovables:

(a)  a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre to which that Act applies;

(b)  a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act; or

(c)  a building or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“residential unit” of an eligible individual means a self-contained domestic establishment owned by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee;

“schedule to the lease” of a dwelling unit means the form that must be attached to the lease of the dwelling unit, in accordance with section 2 of the Regulation respecting mandatory lease forms and the particulars of a notice to a new lessee (chapter R-8.1, r. 3).

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  only the portion of an amount paid as rent that is determined in accordance with section 1029.8.61.2.1 or 1029.8.61.2.5 is an eligible expense made by an eligible individual in a taxation year;

(a.1)   the amount obtained by multiplying the total of the amounts paid in a taxation year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in the year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service;

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died; and

(e)  an amount paid in respect of a dwelling unit of an eligible individual situated in a private seniors’ residence for a particular month in a taxation year in addition to the eligible rent for that dwelling unit for the particular month is an eligible expense made by the eligible individual in the year, to the extent that the amount is paid

i.  to the operator of the private seniors’ residence or to a person related to the operator, as consideration for the provision of an eligible service described in subparagraph a or e of the first paragraph of section 1029.8.61.3, or

ii.  to a person or partnership, other than the operator of the private seniors’ residence or a person related to the operator, as consideration for the provision of any of the following eligible services:

(1)  a service described in any of subparagraphs a, b, c.2 and e of the first paragraph of section 1029.8.61.3,

(2)  a service described in subparagraph a of the second paragraph of section 1029.8.61.3, or

(3)  a service described in subparagraph b of the second paragraph of section 1029.8.61.3, if it is rendered in the course of the provision of a service described in subparagraph a of that paragraph.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

For the purposes of the definition of “family income” in the first paragraph, if an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193; 2007, c. 12, s. 195; 2009, c. 15, s. 314; 2011, c. 34, s. 93; 2013, c. 10, s. 125; 2021, c. 14, s. 152.

2013-06-05

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a person who is dependent on the eligible individual if, at that time, that person is, in respect of the eligible individual, a child or any other person related to the eligible individual by blood, marriage or adoption who ordinarily lives with the eligible individual;

“dependent person” at a particular time means a person who, at that time, according to a written certificate from a physician within the meaning of section 752.0.18, depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of the person’s needs and personal care relating to hygiene, dressing, eating and mobility or transfers, or who needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity;

“dwelling unit” of an eligible individual means a self-contained domestic establishment or a room that is leased or subleased by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence, other than

(a)  a self-contained domestic establishment or a room situated in a public network facility;

(b)  a room situated in a hotel establishment or rooming house, that is leased or subleased by the eligible individual or the eligible individual’s spouse for a period of less than 60 consecutive days; or

(c)  a room situated in a self-contained domestic establishment maintained by a person, or by the person’s spouse, who is the owner, lessee or sublessee of the self-contained domestic establishment and who, in respect of the eligible individual occupying the room, is deemed to have paid an amount on account of tax payable under section 1029.8.61.64 for the taxation year in which an eligible service is rendered or to be rendered in respect of the eligible individual;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount paid in the year by the eligible individual or by the person who is the eligible individual’s spouse at the time of the payment, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of an eligible individual, to the aggregate of

i.  the salary or wages of the employee in respect of the service,

ii.  each of the amounts payable in respect of the employee in relation to the salary or wages referred to in subparagraph i under any of

(1)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(2)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(3)  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

(4)  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and

iii.  the expenses paid for a payroll processing service for the payment of the salary or wages referred to in subparagraph i; or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible rent” for a dwelling unit for a particular month means an amount that is equal to the lesser of the rent attributable to the particular month and specified in the lease of the dwelling unit or, in the case of an oral lease, in the written document that must be given to the lessee, to which is added, if applicable, the additional rent attributable to that month and specified in the schedule to the lease of the dwelling unit—taking into account, if the lease was renewed, the changes made to the rent for the dwelling unit and, if applicable, the changes made to the additional rent—and the amount paid or payable by the lessee, for the particular month, as rent for the dwelling unit;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 or 1029.8.61.85 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a residential unit or dwelling unit of the eligible individual, or of land on which the unit is situated;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“private seniors’ residence” for a particular month means a congregate residential facility, or a part of such a facility, in respect of which the operator holds, at the beginning of the particular month, a temporary certificate of compliance or a certificate of compliance issued under subdivision 2.1 of Division II of Chapter I of Title I of Part III of the Act respecting health services and social services (chapter S-4.2) by the health and social services agency for the region in which the facility is situated;

“public network facility” means any of the following immovables:

(a)  a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre to which that Act applies;

(b)  a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act; or

(c)  a building or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“residential unit” of an eligible individual means a self-contained domestic establishment owned by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee;

“schedule to the lease” of a dwelling unit means the form that must be attached to the lease of the dwelling unit, in accordance with section 2 of the Regulation respecting mandatory lease forms and the particulars of a notice to a new lessee (chapter R-8.1, r. 3).

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  only the portion of an amount paid as rent that is determined in accordance with section 1029.8.61.2.1 or 1029.8.61.2.5 is an eligible expense made by an eligible individual in a taxation year;

(a.1)   the amount obtained by multiplying the total of the amounts paid in a taxation year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in the year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service;

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died; and

(e)  an amount paid in respect of a dwelling unit of an eligible individual situated in a private seniors’ residence for a particular month in a taxation year in addition to the eligible rent for that dwelling unit for the particular month is an eligible expense made by the eligible individual in the year, to the extent that the amount is paid

i.  to the operator of the private seniors’ residence or to a person related to the operator, as consideration for the provision of an eligible service described in subparagraph a or e of the first paragraph of section 1029.8.61.3, or

ii.  to a person or partnership, other than the operator of the private seniors’ residence or a person related to the operator, as consideration for the provision of any of the following eligible services:

(1)  a service described in any of subparagraphs a, b, c.2 and e of the first paragraph of section 1029.8.61.3,

(2)  a service described in subparagraph a of the second paragraph of section 1029.8.61.3, or

(3)  a service described in subparagraph b of the second paragraph of section 1029.8.61.3, if it is rendered in the course of the provision of a service described in subparagraph a of that paragraph.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

For the purposes of the definition of “family income” in the first paragraph, if an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193; 2007, c. 12, s. 195; 2009, c. 15, s. 314; 2011, c. 34, s. 93; 2013, c. 10, s. 125.

2011-12-09

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a person who is dependent on the eligible individual if, at that time, that person is, in respect of the eligible individual, a child or any other person related to the eligible individual by blood, marriage or adoption who ordinarily lives with the eligible individual;

“dependent person” at a particular time means a person who, at that time, according to a written certificate from a physician within the meaning of section 752.0.18, depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of the person’s needs and personal care relating to hygiene, dressing, eating and mobility or transfers, or who needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity;

“dwelling unit” of an eligible individual means a self-contained domestic establishment or a room that is leased or subleased by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence, other than

(a)  a self-contained domestic establishment or a room situated in a public network facility;

(b)  a room situated in a hotel establishment or rooming house, that is leased or subleased by the eligible individual or the eligible individual’s spouse for a period of less than 60 consecutive days; or

(c)  a room situated in a self-contained domestic establishment maintained by a person, or by the person’s spouse, who is the owner, lessee or sublessee of the self-contained domestic establishment and who, in respect of the eligible individual occupying the room, is deemed to have paid an amount on account of tax payable under section 1029.8.61.64 for the taxation year in which an eligible service is rendered or to be rendered in respect of the eligible individual;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount paid in the year by the eligible individual or by the person who is the eligible individual’s spouse at the time of the payment, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of an eligible individual, to the aggregate of

i.  the salary or wages of the employee in respect of the service,

ii.  each of the amounts payable in respect of the employee in relation to the salary or wages referred to in subparagraph i under any of

(1)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(2)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(3)  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

(4)  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and

iii.  the expenses paid for a payroll processing service for the payment of the salary or wages referred to in subparagraph i; or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible rent” for a dwelling unit for a particular month means an amount that is equal to the lesser of the rent attributable to the particular month and specified in the lease of the dwelling unit or, in the case of an oral lease, in the written document that must be given to the lessee, to which is added, if applicable, the additional rent attributable to that month and specified in the schedule to the lease of the dwelling unit—taking into account, if the lease was renewed, the changes made to the rent for the dwelling unit and, if applicable, the changes made to the additional rent—and the amount paid or payable by the lessee, for the particular month, as rent for the dwelling unit;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 or 1029.8.61.85 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a residential unit or dwelling unit of the eligible individual, or of land on which the unit is situated;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“public network facility” means any of the following immovables:

(a)  a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre to which that Act applies;

(b)  a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act; or

(c)  a building or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family within the meaning of the Act respecting health services and social services for Cree Native persons;

“residence for the elderly” means a congregate residential facility where dwelling units intended for elderly persons are offered for rent along with a varied range of services relating mainly to security, housekeeping assistance and assistance with social activities;

“residential unit” of an eligible individual means a self-contained domestic establishment owned by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee;

“schedule to the lease” of a dwelling unit means the form that must be attached to the lease of the dwelling unit, in accordance with section 2 of the Regulation respecting mandatory lease forms and the particulars of a notice to a new lessee (chapter R-8.1, r. 3).

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  only the portion of an amount paid as rent that is determined in accordance with section 1029.8.61.2.1 or 1029.8.61.2.5 is an eligible expense made by an eligible individual in a taxation year;

(a.1)   the amount obtained by multiplying the total of the amounts paid in the year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in a taxation year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service;

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died; and

(e)  an amount paid in respect of a dwelling unit of an eligible individual situated in a residence for the elderly for a particular month in the year in addition to the eligible rent for that dwelling unit for the particular month is an eligible expense made by the eligible individual in a taxation year, to the extent that the amount is paid

i.  to the operator of the residence for the elderly or to a person related to the operator, as consideration for the provision of an eligible service described in subparagraph a or e of the first paragraph of section 1029.8.61.3, or

ii.  to a person or partnership, other than the operator of the residence for the elderly or a person related to the operator, as consideration for the provision of any of the following eligible services:

(1)  a service described in any of subparagraphs a, b and e of the first paragraph of section 1029.8.61.3,

(2)  a service described in subparagraph a of the second paragraph of section 1029.8.61.3, or

(3)  a service described in subparagraph b of the second paragraph of section 1029.8.61.3, if it is rendered in the course of the provision of a service described in subparagraph a of that paragraph.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

For the purposes of the definition of “family income” in the first paragraph, if an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193; 2007, c. 12, s. 195; 2009, c. 15, s. 314; 2011, c. 34, s. 93.

2011-06-01

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a person who is dependent on the eligible individual if, at that time, that person is, in respect of the eligible individual, a child or any other person related to the eligible individual by blood, marriage or adoption who ordinarily lives with the eligible individual;

“dependent person” at a particular time means a person who, at that time, according to a written certificate from a physician within the meaning of section 752.0.18, depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of the person’s needs and personal care relating to hygiene, dressing, eating and mobility or transfers, or who needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity;

“dwelling unit” of an eligible individual means a self-contained domestic establishment or a room that is leased or subleased by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence, other than

(a)  a self-contained domestic establishment or a room situated in a public network facility;

(b)  a room situated in a hotel establishment or rooming house, that is leased or subleased by the eligible individual or the eligible individual’s spouse for a period of less than 60 consecutive days; or

(c)  a room situated in a self-contained domestic establishment maintained by a person, or by the person’s spouse, who is the owner, lessee or sublessee of the self-contained domestic establishment and who, in respect of the eligible individual occupying the room, is deemed to have paid an amount on account of tax payable under section 1029.8.61.64 for the taxation year in which an eligible service is rendered or to be rendered in respect of the eligible individual;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount paid in the year by the eligible individual or by the person who is the eligible individual’s spouse at the time of the payment, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of an eligible individual, to the aggregate of

i.  the salary or wages of the employee in respect of the service,

ii.  each of the amounts payable in respect of the employee in relation to the salary or wages referred to in subparagraph i under any of

(1)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(2)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(3)  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

(4)  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and

iii.  the expenses paid for a payroll processing service for the payment of the salary or wages referred to in subparagraph i; or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible rent” for a dwelling unit for a particular month means an amount that is equal to the lesser of the rent attributable to the particular month and specified in the lease of the dwelling unit or, in the case of an oral lease, in the written document that must be given to the lessee, to which is added, if applicable, the additional rent attributable to that month and specified in the schedule to the lease of the dwelling unit—taking into account, if the lease was renewed, the changes made to the rent for the dwelling unit and, if applicable, the changes made to the additional rent—and the amount paid or payable by the lessee, for the particular month, as rent for the dwelling unit;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a residential unit or dwelling unit of the eligible individual, or of land on which the unit is situated;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“public network facility” means any of the following immovables:

(a)  a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre within the meaning of that Act;

(b)  a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act; or

(c)  a building or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family referred to in the Act respecting health services and social services for Cree Native persons;

“residence for the elderly” means a congregate residential facility where dwelling units intended for elderly persons are offered for rent along with a varied range of services relating mainly to security, housekeeping assistance and assistance with social activities;

“residential unit” of an eligible individual means a self-contained domestic establishment owned by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee;

“schedule to the lease” of a dwelling unit means the form that must be attached to the lease of the dwelling unit, in accordance with section 2 of the Regulation respecting mandatory lease forms and the particulars of a notice to a new lessee (R.R.Q., c. R-8.1, r. 3).

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  only the portion of an amount paid as rent that is determined in accordance with section 1029.8.61.2.1 or 1029.8.61.2.5 is an eligible expense made by an eligible individual in a taxation year;

(a.1)   the amount obtained by multiplying the total of the amounts paid in the year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in a taxation year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service;

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died; and

(e)  an amount paid in respect of a dwelling unit of an eligible individual situated in a residence for the elderly for a particular month in the year in addition to the eligible rent for that dwelling unit for the particular month is an eligible expense made by the eligible individual in a taxation year, to the extent that the amount is paid

i.  to the operator of the residence for the elderly or to a person related to the operator, as consideration for the provision of an eligible service described in subparagraph a or e of the first paragraph of section 1029.8.61.3, or

ii.  to a person or partnership, other than the operator of the residence for the elderly or a person related to the operator, as consideration for the provision of any of the following eligible services:

(1)  a service described in any of subparagraphs a, b and e of the first paragraph of section 1029.8.61.3,

(2)  a service described in subparagraph a of the second paragraph of section 1029.8.61.3, or

(3)  a service described in subparagraph b of the second paragraph of section 1029.8.61.3, if it is rendered in the course of the provision of a service described in subparagraph a of that paragraph.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

For the purposes of the definition of “family income” in the first paragraph, if an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193; 2007, c. 12, s. 195; 2009, c. 15, s. 314.

2009-06-04

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a person who is dependent on the eligible individual if, at that time, that person is, in respect of the eligible individual, a child or any other person related to the eligible individual by blood, marriage or adoption who ordinarily lives with the eligible individual;

“dependent person” at a particular time means a person who, at that time, according to a written certificate from a physician within the meaning of section 752.0.18, depends and will continue to permanently depend, for a prolonged and indefinite period, on other people for most of the person’s needs and personal care relating to hygiene, dressing, eating and mobility or transfers, or who needs constant supervision because of a severe mental disorder characterized by an irreversible breakdown in thought activity;

“dwelling unit” of an eligible individual means a self-contained domestic establishment or a room that is leased or subleased by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence, other than

(a)  a self-contained domestic establishment or a room situated in a public network facility;

(b)  a room situated in a hotel establishment or rooming house, that is leased or subleased by the eligible individual or the eligible individual’s spouse for a period of less than 60 consecutive days; or

(c)  a room situated in a self-contained domestic establishment maintained by a person, or by the person’s spouse, who is the owner, lessee or sublessee of the self-contained domestic establishment and who, in respect of the eligible individual occupying the room, is deemed to have paid an amount on account of tax payable under section 1029.8.61.64 for the taxation year in which an eligible service is rendered or to be rendered in respect of the eligible individual;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount paid in the year by the eligible individual or by the person who is the eligible individual’s spouse at the time of the payment, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of an eligible individual, to the aggregate of

i.  the salary or wages of the employee in respect of the service,

ii.  each of the amounts payable in respect of the employee in relation to the salary or wages referred to in subparagraph i under any of

(1)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(2)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(3)  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

(4)  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and

iii.  the expenses paid for a payroll processing service for the payment of the salary or wages referred to in subparagraph i; or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible rent” for a dwelling unit for a particular month means an amount that is equal to the lesser of the rent attributable to the particular month and specified in the lease of the dwelling unit or, in the case of an oral lease, in the written document that must be given to the lessee, to which is added, if applicable, the additional rent attributable to that month and specified in the schedule to the lease of the dwelling unit—taking into account, if the lease was renewed, the changes made to the rent for the dwelling unit and, if applicable, the changes made to the additional rent—and the amount paid or payable by the lessee, for the particular month, as rent for the dwelling unit;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a residential unit or dwelling unit of the eligible individual, or of land on which the unit is situated;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the person who is the individual’s eligible spouse for the year;

“public network facility” means any of the following immovables:

(a)  a facility maintained by a public institution or a private institution which is party to an agreement under the Act respecting health services and social services (chapter S-4.2) that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre within the meaning of that Act;

(b)  a facility maintained by a hospital centre or a reception centre that is a public institution for the purposes of the Act respecting health services and social services for Cree Native persons (chapter S-5) or that entered into a contract or an agreement in accordance with section 176 or 177 of that Act; or

(c)  a building or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services or those of a foster family referred to in the Act respecting health services and social services for Cree Native persons;

“residence for the elderly” means a congregate residential facility where dwelling units intended for elderly persons are offered for rent along with a varied range of services relating mainly to security, housekeeping assistance and assistance with social activities;

“residential unit” of an eligible individual means a self-contained domestic establishment owned by the eligible individual or the eligible individual’s spouse and that is the eligible individual’s principal place of residence;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee;

“schedule to the lease” of a dwelling unit means the form that must be attached to the lease of the dwelling unit, in accordance with section 2 of the Regulation respecting mandatory lease forms and the particulars of a notice to a new lessee made by Order in Council 907-96 (1996, G.O. 2, 3713), as amended.

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  only the portion of an amount paid as rent that is determined in accordance with section 1029.8.61.2.1 or 1029.8.61.2.5 is an eligible expense made by an eligible individual in a taxation year;

(a.1)   the amount obtained by multiplying the total of the amounts paid in the year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in a taxation year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service;

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died; and

(e)  an amount paid in respect of a dwelling unit of an eligible individual situated in a residence for the elderly for a particular month in the year in addition to the eligible rent for that dwelling unit for the particular month is an eligible expense made by the eligible individual in a taxation year, to the extent that the amount is paid

i.  to the operator of the residence for the elderly or to a person related to the operator, as consideration for the provision of an eligible service described in subparagraph a or e of the first paragraph of section 1029.8.61.3, or

ii.  to a person or partnership, other than the operator of the residence for the elderly or a person related to the operator, as consideration for the provision of any of the following eligible services:

(1)  a service described in any of subparagraphs a, b and e of the first paragraph of section 1029.8.61.3,

(2)  a service described in subparagraph a of the second paragraph of section 1029.8.61.3, or

(3)  a service described in subparagraph b of the second paragraph of section 1029.8.61.3, if it is rendered in the course of the provision of a service described in subparagraph a of that paragraph.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

For the purposes of the definition of “family income” in the first paragraph, if an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193; 2007, c. 12, s. 195; 2009, c. 15, s. 314.

2007-11-07

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a person who is dependent on the eligible individual if, at that time, that person is, in respect of the eligible individual, a child or any other person related to the eligible individual by blood, marriage or adoption who ordinarily lives with the eligible individual;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount that the eligible individual pays in the year, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of an eligible individual, to the aggregate of

i.  the salary or wages of the employee in respect of the service,

ii.  each of the amounts payable in respect of the employee in relation to the salary or wages referred to in subparagraph i under any of

(1)  section 59 of the Act respecting parental insurance (chapter A-29.011),

(2)  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

(3)  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

(4)  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23), and

iii.  the expenses paid for a payroll processing service for the payment of the salary or wages referred to in subparagraph i; or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a self-contained domestic establishment of which the eligible individual or the eligible individual’s spouse is the owner, lessee or sublessee and which is the eligible individual’s principal place of residence, a room described in section 1029.8.61.1.1, or land on which the self-contained domestic establishment or the room is situated;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee.

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  the portion of an amount as rent, that may reasonably be attributed to one or more eligible services rendered or to be rendered in respect of the eligible individual, may constitute an eligible expense if it is reasonable, in respect of the rent, and specifically identified in writing by the service provider;

(a.1)   the amount obtained by multiplying the total of the amounts paid in the year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in a taxation year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service;

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider; and

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died.

For the purposes of the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193; 2007, c. 12, s. 195.

2007-01-01

1029.8.61.1. In this division,

“dependant” of an eligible individual, at any time, means a child of the eligible individual or any other person who is related to the eligible individual by blood, marriage or adoption and ordinarily lives with the individual;

“eligible expense” made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount that the eligible individual pays in the year, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of the eligible individual, to the aggregate of the salary or wages of the employee in respect of the service and each of the amounts payable in respect of the employee in relation to the amount of salary or wages under any of

i.  section 59 of the Act respecting parental insurance (chapter A-29.011),

ii.  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

iii.  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

iv.  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23); or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the “service provider”, to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

“eligible individual” for a taxation year means an individual, other than a trust, who, at the end of 31 December of the year, is resident in Québec and has attained the age of 70 years;

“eligible service” in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a self-contained domestic establishment of which the eligible individual or the eligible individual’s spouse is the owner, lessee or sublessee and which is the eligible individual’s principal place of residence, a room described in section 1029.8.61.1.1, or land on which the self-contained domestic establishment or the room is situated;

“salary or wages” means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee.

For the purposes of the definition of “eligible expense” in the first paragraph, the following rules apply:

(a)  the portion of an amount as rent, that may reasonably be attributed to one or more eligible services rendered or to be rendered in respect of the eligible individual, may constitute an eligible expense if it is reasonable, in respect of the rent, and specifically identified in writing by the service provider;

(a.1)   the amount obtained by multiplying the total of the amounts paid in the year by the syndicate of co-owners as consideration for one or more eligible services rendered or to be rendered in respect of the common portions of an immovable, other than those for restricted use, by the share of the expenses arising from the co-ownership that relates to the fraction of the co-ownership owned by the eligible individual or the eligible individual’s spouse, is an eligible expense made by an eligible individual in a taxation year in respect of expenses arising from the divided co-ownership of the immovable;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service; and

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expense in respect of an eligible service rendered in respect of an eligible individual before the eligible individual’s death, paid by the legal representative on behalf of the deceased individual, is deemed to have been paid by the eligible individual in the year in which the eligible individual died.

For the purposes of the first paragraph, an individual who was resident in Québec immediately before death is deemed to be resident in Québec at the end of 31 December of the year in which the individual died.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171; 2006, c. 36, s. 193.

2006-06-13

1029.8.61.1. In this division,

"authorized manager" of the authorized payment arrangement means an administrator who has entered into an agreement with the Minister of Finance in relation to the administration of the authorized payment arrangement;

"authorized payment arrangement" means the arrangement between the authorized manager and an eligible individual under which the authorized manager, for the purpose of executing a payment order, withdraws from the bank account of the eligible individual or, if the eligible individual is deceased and the payment order has been transmitted by the eligible individual’s legal representative, from the bank account designated by the legal representative, the amounts required to pay, on behalf of the eligible individual, the aggregate of the amounts included in an eligible expense of the eligible individual in respect of an eligible service, determined with reference, where applicable, to the amount that the authorized manager pays under section 1029.8.61.6 at the time the authorized manager pays those amounts;

"dependant" of an eligible individual, at any time, means a child of the eligible individual or any other person who is related to the eligible individual by blood, marriage or adoption and ordinarily lives with the individual;

"eligible expense" made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount that the authorized manager pays in the year on behalf of the eligible individual, by way of the authorized payment arrangement, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years and in respect of which the eligible individual transmits a payment order to the authorized manager, or to an eligible service rendered in respect of the eligible individual before the eligible individual’s death but after the eligible individual attained the age of 70 years and in respect of which the eligible individual’s legal representative transmits a payment order to the authorized manager, and that correspond;

(a)  in the case of a service rendered or to be rendered by an employee of the eligible individual, to the aggregate of the salary or wages of the employee in respect of the service and each of the amounts payable in respect of the employee in relation to the amount of salary or wages under any of

i.  section 59 of the Act respecting parental insurance (chapter A-29.011),

ii.  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

iii.  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

iv.  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23); or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the "service provider", to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

"eligible individual" for a taxation year means an individual, other than a trust, who

(a)  is resident in Québec and has attained the age of 70 years at the end of the year; and

(b)  has applied for registration, in prescribed form containing prescribed information, for the use of the authorized payment arrangement;

"eligible service" in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a self-contained domestic establishment of which the eligible individual or the eligible individual’s spouse is the owner, lessee or sublessee and which is the eligible individual’s principal place of residence, a room described in section 1029.8.61.1.1, or land on which the self-contained domestic establishment or the room is situated;

"payment order" means a payment instruction transmitted by an eligible individual or, if the eligible individual is deceased and was registered immediately before death with the authorized manager, by the eligible individual’s legal representative to the authorized manager and on which is shown the amount of the salary or wages of one of the eligible individual’s employees in respect of an eligible service or the amount that is the cost of an eligible service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

"salary or wages" means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee.

For the purposes of the definition of "eligible expense" in the first paragraph, the following rules apply:

(a)  the portion of an amount as rent or charges resulting from co-ownership, that may reasonably be attributed to one or more eligible services rendered or to be rendered in respect of the eligible individual, may constitute an eligible expense if it is reasonable, in respect of the rent or charges, and specifically identified in writing by the service provider;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service; and

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider;

(d)  the amount of an expenditure in respect of an eligible service paid by the authorized manager on behalf of a deceased individual is deemed to have been paid in the taxation year in which the individual died.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279; 2006, c. 13, s. 171.

2006-03-01

1029.8.61.1. In this division,

"authorized manager" of the authorized payment arrangement means an administrator who has entered into an agreement with the Minister of Finance in relation to the administration of the authorized payment arrangement;

"authorized payment arrangement" means the arrangement between the authorized manager and an eligible individual whereby the authorized manager, for the purpose of executing a payment order, withdraws from the bank account of the eligible individual the amounts required to pay, on behalf of the eligible individual, the aggregate of the amounts included in an eligible expense of the eligible individual in respect of an eligible service, determined with reference, where applicable, to the amount that the authorized manager pays to the eligible individual under section 1029.8.61.6 at the time the authorized manager pays those amounts;

"dependant" of an eligible individual, at any time, means a child of the eligible individual or any other person who is related to the eligible individual by blood, marriage or adoption and ordinarily lives with the individual;

"eligible expense" made by an eligible individual in a taxation year means, subject to section 1029.8.61.2, the portion of an amount that the authorized manager pays in the year on behalf of the eligible individual, by way of the authorized payment arrangement, that may reasonably be attributed to an eligible service rendered or to be rendered in respect of the eligible individual after the eligible individual has attained the age of 70 years and in respect of which the eligible individual transmits a payment order to the authorized manager, and that corresponds

(a)  in the case of a service rendered or to be rendered by an employee of the eligible individual, to the aggregate of the salary or wages of the employee in respect of the service and each of the amounts payable in respect of the employee in relation to the amount of salary or wages under any of

i.  section 59 of the Act respecting parental insurance (chapter A-29.011),

ii.  section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5),

iii.  section 52 of the Act respecting the Québec Pension Plan (chapter R-9), or

iv.  section 68 of the Employment Insurance Act (Statutes of Canada, 1996, chapter 23); or

(b)  in the case of a service rendered or to be rendered by a person, other than a person who is an employee of the eligible individual, or a partnership, each of which referred to in this division as the "service provider", to the amount that is the cost of the service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

"eligible individual" for a taxation year means an individual, other than a trust, who

(a)  is resident in Québec and has attained the age of 70 years at the end of the year; and

(b)  has applied for registration, in prescribed form containing prescribed information, for the use of the authorized payment arrangement;

"eligible service" in respect of an eligible individual means a home support service that is

(a)  a personal support service that is a service described in the first paragraph of section 1029.8.61.3, rendered or to be rendered in Québec to the eligible individual by a person or a service provider who is not

i.  the spouse of the eligible individual,

ii.  a dependant of the eligible individual, or

iii.  a person, or the spouse of that person, who is deemed, in respect of the eligible individual, to have paid an amount on account of the person’s or spouse’s tax payable under section 1029.8.61.64 for the taxation year in which the service is rendered or is to be rendered to the eligible individual; or

(b)  a maintenance or supply service that is a service described in the second paragraph of section 1029.8.61.3, rendered or to be rendered in Québec by a person or a service provider who is neither the eligible individual’s spouse nor a dependant of the eligible individual, in respect of a self-contained domestic establishment of which the eligible individual or the eligible individual’s spouse is the owner, lessee or sublessee and which is the eligible individual’s principal place of residence, or land on which the self-contained domestic establishment is situated, or a room described in section 1029.8.61.1.1;

"payment order" means a payment instruction transmitted by an eligible individual to the authorized manager and on which the individual indicates the amount of the salary or wages of one of the eligible individual’s employees in respect of an eligible service or the amount that is the cost of an eligible service, including, where applicable, the goods and services tax or the Québec sales tax in respect of the service;

"salary or wages" means an amount that an employee receives for an eligible service rendered or to be rendered in respect of an eligible individual who is the employer of the employee.

For the purposes of the definition of "eligible expense" in the first paragraph, the following rules apply:

(a)  the portion of an amount as rent or charges resulting from co-ownership, that may reasonably be attributed to one or more eligible services rendered or to be rendered in respect of the eligible individual, may constitute an eligible expense if it is reasonable, in respect of the rent or charges, and specifically identified in writing by the service provider;

(b)  the amount of an expenditure in respect of an eligible service shall not be greater than the fair market value of the service; and

(c)  the amount of an expenditure in respect of an eligible service includes only the amount relating to the provision of the service, excluding the cost of the food, beverages, materials or other property acquired for or in connection with the provision of the service, and that amount must, to constitute an eligible expense, be reasonable and specifically identified in writing by the service provider.

2000, c. 39, s. 190; 2001, c. 51, s. 192; 2002, c. 9, s. 114; 2004, c. 21, s. 438; 2005, c. 1, s. 253; 2005, c. 38, s. 279.