I-3 - Taxation Act

Section 1029.8.61.3 Disposition versions

2013-06-05

1029.8.61.3. The personal support services rendered or to be rendered to an eligible individual, that are essential to the eligible individual’s remaining at home or that enable the eligible individual to remain at home, and to which paragraph a of the definition of “eligible service” in the first paragraph of section 1029.8.61.1 refers are, subject to sections 1029.8.61.3.1 and 1029.8.61.4, the following services:

(a)  a personal care service to assist the individual with hygiene, dressing, eating and mobility or transfers, if the individual does not have the autonomy required to care fully for himself or herself, because of the individual’s condition;

(b)  a meal preparation or delivery service;

(c)  a non-specialized supervision service;

(c.1)  a person-centered remote monitoring service;

(c.2)  a service related to the use of a personal GPS locator;

(d)  a support service to enable the individual to fulfil the individual’s duties or civic obligations; and

(e)  a service rendered or to be rendered by a person who is a member of the Ordre des infirmières et infirmiers du Québec or of the Ordre des infirmières et infirmiers auxiliaires du Québec.

The maintenance or supply services rendered or to be rendered in respect of an eligible individual’s dwelling unit or residential unit, that are services required by an eligible individual so that tasks normally performed in respect of such a unit can be performed, and to which paragraph b of the definition of “eligible service” in the first paragraph of section 1029.8.61.1 refers, are, subject to sections 1029.8.61.3.1 and 1029.8.61.4, the following services:

(a)  a housekeeping service;

(b)  a clothing and household linen care service;

(c)  a maintenance service consisting of minor maintenance work performed outside, including work to be performed usually at about the same date each year because of the change in seasons;

(c.1)  a maintenance service consisting of minor maintenance work on a facility that is inside the dwelling unit or residential unit or, as the case may be, the building in which the unit is situated, and that could have been outside, by reason of its nature or intended use; and

(d)  an everyday necessities supply service.

2000, c. 39, s. 190; 2002, c. 9, s. 116; 2005, c. 1, s. 255; 2006, c. 36, s. 194; 2009, c. 15, s. 318; 2013, c. 10, s. 133.

2009-06-04

1029.8.61.3. The personal support services rendered or to be rendered to an eligible individual, that are essential to the eligible individual’s remaining at home or that enable the eligible individual to remain at home, and to which paragraph a of the definition of “eligible service” in the first paragraph of section 1029.8.61.1 refers are, subject to section 1029.8.61.4, the following services:

(a)  a personal care service to assist the individual with hygiene, dressing, eating and mobility or transfers, if the individual does not have the autonomy required to care fully for himself or herself, because of the individual’s condition;

(b)  a meal preparation or delivery service;

(c)  a non-specialized supervision service;

(d)  a support service to enable the individual to fulfil the individual’s duties or civic obligations; and

(e)  a service rendered or to be rendered by a person who is a member of the Ordre des infirmières et infirmiers du Québec or of the Ordre des infirmières et infirmiers auxiliaires du Québec.

The maintenance or supply services rendered or to be rendered in respect of an eligible individual’s dwelling unit or residential unit, that are services required by an eligible individual so that tasks normally performed in respect of such a unit can be performed, and to which paragraph b of the definition of “eligible service” in the first paragraph of section 1029.8.61.1 refers, are, subject to the second paragraph of section 1029.8.61.3.1 and section 1029.8.61.4, the following services:

(a)  a housekeeping service;

(b)  a clothing and household linen care service;

(c)  a maintenance service consisting of minor maintenance work performed outside, including work to be performed usually at about the same date each year because of the change in seasons;

(c.1)  a maintenance service consisting of minor maintenance work on a facility that is inside the dwelling unit or residential unit or, as the case may be, the building in which the unit is situated, and that could have been outside, by reason of its nature or intended use; and

(d)  an everyday necessities supply service.

2000, c. 39, s. 190; 2002, c. 9, s. 116; 2005, c. 1, s. 255; 2006, c. 36, s. 194; 2009, c. 15, s. 318.

2007-01-01

1029.8.61.3. The personal support services rendered or to be rendered to an eligible individual, that are essential to the eligible individual’s remaining at home or that enable the eligible individual to remain at home, and to which paragraph a of the definition of “eligible service” in the first paragraph of section 1029.8.61.1 refers are, subject to section 1029.8.61.4, the following services:

(a)  a non-professional assistance service to enable the individual to perform an activity of daily living;

(b)  a meal preparation or delivery service;

(c)  a non-specialized supervision service;

(d)  a support service to enable the individual to fulfil the individual’s duties or civic obligations; and

(e)  a service rendered or to be rendered by a person who is a member of the Ordre des infirmières et infirmiers du Québec or of the Ordre des infirmières et infirmiers auxiliaires du Québec.

The maintenance or supply services rendered or to be rendered in respect of a self-contained domestic establishment or a room, that are services required by an eligible individual so that tasks normally performed in respect of a self-contained domestic establishment or a room can be performed and to which paragraph b of the definition of “eligible service” in the first paragraph of section 1029.8.61.1 refers are, subject to the second paragraph of section 1029.8.61.3.1 and section 1029.8.61.4, the following services:

(a)  a housekeeping service;

(b)  a clothing and household linen care service;

(c)  a maintenance service consisting of minor maintenance work performed outside, including work to be performed usually at about the same date each year because of the change in seasons;

(c.1)  a maintenance service consisting of minor maintenance work on a facility that is inside the self-contained domestic establishment or, as the case may be, the building in which the self-contained domestic establishment or the room is situated, and that could have been outside, by reason of its nature or intended use; and

(d)  an everyday necessities supply service.

2000, c. 39, s. 190; 2002, c. 9, s. 116; 2005, c. 1, s. 255; 2006, c. 36, s. 194.

2006-03-01

1029.8.61.3. The personal support services rendered or to be rendered to an eligible individual, that are essential to the eligible individual’s remaining at home or that enable the eligible individual to remain at home, and to which paragraph a of the definition of "eligible service" in the first paragraph of section 1029.8.61.1 refers are, subject to section 1029.8.61.4, the following services:

(a)  a non-professional assistance service to enable the individual to perform an activity of daily living;

(b)  a meal preparation service;

(c)  a non-specialized supervision service; and

(d)  a support service to enable the individual to fulfil the individual’s duties or civic obligations.

The maintenance or supply services rendered or to be rendered in respect of a self-contained domestic establishment or a room, that are services required by an eligible individual so that tasks normally performed in respect of a self-contained domestic establishment or a room can be performed and to which paragraph b of the definition of "eligible service" in the first paragraph of section 1029.8.61.1 refers are, subject to section 1029.8.61.4, the following services:

(a)  a housekeeping service;

(b)  a clothing care service;

(c)  a maintenance service consisting of minor maintenance work performed outside of the self-contained domestic establishment or the room; and

(d)  an everyday necessities supply service.

2000, c. 39, s. 190; 2002, c. 9, s. 116; 2005, c. 1, s. 255.