I-3 - Taxation Act

Section 1029.8.61.3.1 Disposition versions

2013-06-05

1029.8.61.3.1. For the purposes of subparagraph b of the first paragraph of section 1029.8.61.3, the following rules apply:

(a)  a meal preparation service means a service that consists in helping an eligible individual to prepare the eligible individual’s meals in a dwelling unit or residential unit of an eligible individual, or a meal preparation service rendered or to be rendered by a community organization established and operated exclusively for non-profit purposes; and

(b)  a meal delivery service means such a service rendered or to be rendered by a community organization established and operated exclusively for non-profit purposes.

For the purposes of subparagraphs c.1 and c.2 of the first paragraph of section 1029.8.61.3, a person-centered remote monitoring service and a service related to the use of a personal GPS locator do not include the leasing of a device required for the provision of such a service.

The service, in respect of an eligible individual, described in subparagraph b of the second paragraph of section 1029.8.61.3 does not include a service rendered or to be rendered by a person or partnership whose principal business is the provision of dry cleaning, laundering or pressing services and other related services.

2006, c. 36, s. 195; 2009, c. 15, s. 319; 2013, c. 10, s. 134.

2009-06-04

1029.8.61.3.1. For the purposes of subparagraph b of the first paragraph of section 1029.8.61.3, the following rules apply:

(a)  a meal preparation service means a service that consists in helping an eligible individual to prepare the eligible individual’s meals in a dwelling unit or residential unit of an eligible individual, or a meal preparation service rendered or to be rendered by a community organization established and operated exclusively for non-profit purposes; and

(b)  a meal delivery service means such a service rendered or to be rendered by a community organization established and operated exclusively for non-profit purposes.

The service, in respect of an eligible individual, described in subparagraph b of the second paragraph of section 1029.8.61.3 does not include a service rendered or to be rendered by a person or partnership whose principal business is the provision of dry cleaning, laundering or pressing services and other related services.

2006, c. 36, s. 195; 2009, c. 15, s. 319.

2007-01-01

1029.8.61.3.1. For the purposes of subparagraph b of the first paragraph of section 1029.8.61.3, the following rules apply:

(a)  a meal preparation service means, if the cost of such a service is not included in a rent amount, a service that consists in helping an individual to prepare the individual’s meals in a self-contained domestic establishment that is the individual’s principal place of residence, or a meal preparation service rendered or to be rendered by a community organization established and operated exclusively for non-profit purposes; and

(b)  a meal delivery service means a service that consists in delivering meals, from the kitchen of a residence for elderly persons to a self-contained domestic establishment or a room that is situated in that residence, or a meal delivery service rendered or to be rendered by a community organization established and operated exclusively for non-profit purposes.

The service in respect of an eligible individual described in subparagraph b of the second paragraph of section 1029.8.61.3 includes a service rendered or to be rendered by a person or partnership whose principal business is the provision of dry cleaning, laundering or pressing services and other related services only if the service is rendered or to be rendered, for the benefit of the eligible individual, in the residence for elderly persons in which the eligible individual lives.

2006, c. 36, s. 195.