I-3 - Taxation Act

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1029.8.61.19.1. For the purposes of subparagraph c of the second paragraph of section 1029.8.61.18 and subject to sections 1029.8.61.19.2 to 1029.8.61.19.4,
(a)  for the purpose of computing the amount for the first level, an eligible dependent child to whom subparagraph i of subparagraph c of the second paragraph of section 1029.8.61.18 refers is a child described in the first paragraph of section 1029.8.61.19 who is, according to the prescribed rules, in either of the following situations:
i.  the child is two years of age or over at the beginning of the particular month and, during a foreseeable period of at least one year, has an impairment or a mental function disability entailing serious and multiple disabilities that prevent the child—to the extent prescribed for computing the amount for the first level—from independently performing the life habits of a child of his or her age, or
ii.  the child’s state of health at the beginning of the particular month requires, during a foreseeable period of at least one year, specified complex medical care at home that is described in the first paragraph of section 1029.8.61.19.3 and, where the child is six years of age or over at the beginning of the particular month and the care is care described in subparagraph i or ii of subparagraph a of that paragraph, the child’s state of health limits the child—to the extent prescribed—in performing the life habits of a child of his or her age; and
(b)  for the purpose of computing the amount for the second level, an eligible dependent child to whom subparagraph ii of subparagraph c of the second paragraph of section 1029.8.61.18 refers is a child described in the first paragraph of section 1029.8.61.19 who is, according to the prescribed rules, in either of the following situations:
i.  the child is two years of age or over at the beginning of the particular month and, during a foreseeable period of at least one year, has an impairment or a mental function disability entailing serious and multiple disabilities that prevent the child—to the extent prescribed for computing the amount for the second level—from independently performing the life habits of a child of his or her age, or
ii.  the child’s state of health at the beginning of the particular month requires, during a foreseeable period of at least one year, specified complex medical care at home that is described in the second paragraph of section 1029.8.61.19.3.
For the purpose of considering an amount in respect of the supplement for handicapped children requiring exceptional care under subparagraph c of the second paragraph of section 1029.8.61.18 for a particular month, an application must be filed with Retraite Québec no later than 11 months after the end of the particular month and be accompanied by pluridisciplinary reports made in respect of the child.
Where divergent opinions exist concerning the assessment of the child’s condition, Retraite Québec may require that the child be examined by the physician it designates or by any other member of a professional order. If valid grounds are presented to oppose the choice of the physician or the member of a professional order, Retraite Québec shall designate another physician or member of a professional order.
An eligible individual, in respect of a child, who becomes aware that a change in the child’s condition is likely to change the child’s eligibility for the amount for the first or second level must file with Retraite Québec an application for the reassessment of the child’s condition.
Retraite Québec may, at any time, require that the child’s condition be reassessed.
Where the reassessment of the child’s condition under the fourth or fifth paragraph has the effect of increasing or reducing an amount in respect of the supplement for handicapped children requiring exceptional care that an individual is entitled to receive, the following rules apply:
(a)  if the reassessment has the effect of increasing the amount that the individual is entitled to receive, the amount is revised as of the particular month following the month in which the application for reassessment is received by Retraite Québec or, if the reassessment is required by Retraite Québec under the fifth paragraph, as of the particular month following the month in which the information required for the analysis of the child’s condition is received by Retraite Québec; and
(b)  if the reassessment has the effect of reducing the amount that the individual is entitled to receive or of causing the individual to no longer be entitled to such an amount, the amount is revised or is no longer paid, as the case may be, as of the particular month following the month in which the decision is rendered by Retraite Québec.
Despite the first paragraph, a child is not considered to be an eligible dependent child to whom subparagraph c of the second paragraph of section 1029.8.61.18 refers if
(a)  without a valid reason, the treatments or measures likely to improve the child’s condition are not applied or continued; or
(b)  there is refusal or omission to comply with a request for information or an examination to assess the child’s condition.
2017, c. 29, s. 187; 2019, c. 14, s. 368; 2020, c. 16, s. 156.
1029.8.61.19.1. Subject to sections 1029.8.61.19.2 to 1029.8.61.19.4, an eligible dependent child to whom subparagraph c of the second paragraph of section 1029.8.61.18 refers is a child described in the first paragraph of section 1029.8.61.19 who is, according to the prescribed rules, in either of the following situations:
(a)  the child, during a foreseeable period of at least one year, has an impairment or a mental function disability entailing serious and multiple disabilities that prevent the child from independently performing the life habits of a child of his or her age and is, at the beginning of the particular month,
i.  two years of age or over, in the case of an impairment, or
ii.  four years of age or over, in the case of a mental function disability; or
(b)  the child’s state of health requires, during a foreseeable period of at least one year, specified complex medical care at home and, as the case may be,
i.  the child is less than six years of age at the beginning of the particular month,
ii.  the child is six years of age or over at the beginning of the particular month and the child’s state of health limits the child in performing the life habits of a child of his or her age, or
iii.  the child is six years of age or over at the beginning of the particular month and the child’s state of health requires specified complex medical care at home referred to in subparagraph iii of subparagraph a of the first paragraph of section 1029.8.61.19.3.
For the purpose of considering an amount in respect of the supplement for handicapped children requiring exceptional care under subparagraph c of the second paragraph of section 1029.8.61.18 for a particular month, an application must be filed with Retraite Québec no later than 11 months after the end of the particular month and be accompanied by pluridisciplinary reports made in respect of the child.
Where divergent opinions exist concerning the assessment of the child’s condition, Retraite Québec may require that the child be examined by the physician it designates or by any other member of a professional order. If valid grounds are presented to oppose the choice of the physician or the member of a professional order, Retraite Québec shall designate another physician or member of a professional order.
Retraite Québec may, at any time, require that the child’s condition be reassessed.
Despite the first paragraph, a child is not considered to be an eligible dependent child to whom subparagraph c of the second paragraph of section 1029.8.61.18 refers if
(a)  without a valid reason, the treatments or measures likely to improve the child’s condition are not applied or continued; or
(b)  there is refusal or omission to comply with a request for information or an examination to assess the child’s condition.
2017, c. 29, s. 187; 2019, c. 14, s. 368.
1029.8.61.19.1. Subject to sections 1029.8.61.19.2 to 1029.8.61.19.4, an eligible dependent child to whom subparagraph c of the second paragraph of section 1029.8.61.18 refers is a child described in the first paragraph of section 1029.8.61.19 who is, according to the prescribed rules, in either of the following situations:
(a)  the child, during a foreseeable period of at least one year, has an impairment or a designated mental function disability entailing serious and multiple disabilities that prevent the child from independently performing the life habits of a child of his or her age and is, at the beginning of the particular month,
i.  two years of age or over, in the case of an impairment, or
ii.  four years of age or over, in the case of a designated mental function disability; or
(b)  the child’s state of health requires, during a foreseeable period of at least one year, specified complex medical care at home and, as the case may be,
i.  the child is less than six years of age at the beginning of the particular month,
ii.  the child is six years of age or over at the beginning of the particular month and the child’s state of health limits the child in performing the life habits of a child of his or her age, or
iii.  the child is six years of age or over at the beginning of the particular month and the child’s state of health requires specified complex medical care at home referred to in subparagraph iii of subparagraph a of the first paragraph of section 1029.8.61.19.3.
For the purpose of considering an amount in respect of the supplement for handicapped children requiring exceptional care under subparagraph c of the second paragraph of section 1029.8.61.18 for a particular month, an application must be filed with Retraite Québec no later than 11 months after the end of the particular month and be accompanied by pluridisciplinary reports made in respect of the child.
Where divergent opinions exist concerning the assessment of the child’s condition, Retraite Québec may require that the child be examined by the physician it designates or by any other member of a professional order. If valid grounds are presented to oppose the choice of the physician or the member of a professional order, Retraite Québec shall designate another physician or member of a professional order.
Retraite Québec may, at any time, require that the child’s condition be reassessed.
Despite the first paragraph, a child is not considered to be an eligible dependent child to whom subparagraph c of the second paragraph of section 1029.8.61.18 refers if
(a)  without a valid reason, the treatments or measures likely to improve the child’s condition are not applied or continued; or
(b)  there is refusal or omission to comply with a request for information or an examination to assess the child’s condition.
2017, c. 29, s. 187.