I-3 - Taxation Act

Section 1029.8.61.61 Disposition versions

2021-06-02

1029.8.61.61. (Repealed).

2005, c. 38, s. 285; 2006, c. 36, s. 199; 2009, c. 5, s. 457; 2011, c. 34, s. 96; 2021, c. 14, s. 153.

2011-12-09

1029.8.61.61. In this division,

“eligible relative” of an individual means a person who, during the minimum housing period for a taxation year in relation to the individual, is resident in Canada and

(a)  is the child, grandchild, nephew, niece, brother, sister, father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse; and

(b)  has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that the person’s ability to perform more than one basic activity of daily living is significantly restricted if the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, unless the person has reached 70 years of age or over or would have reached that age had the person not died before the end of the year, and is the father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse;

“minimum housing period” of a particular person for a taxation year in relation to an individual is a housing period of the particular person of at least

(a)  365 consecutive days commencing in the year or in the preceding year, if

i.  the particular person reached, before the end of the year, 70 years of age or would have reached that age before that time had the particular person not died in the year, and

ii.  the period includes at least 183 days in the year; or

(b)  90 consecutive days included in the year, if

i.  the particular person is, during the period, 18 years of age or over,

ii.  the period is included in a housing period of the particular person (in this section referred to as the “particular housing period”), of at least 365 consecutive days commencing in the year or in the preceding year,

iii.  the particular housing period includes at least 183 days in the year,

iv.  throughout the particular housing period, the particular person ordinarily lives with the individual or another individual in a self-contained domestic establishment and has a severe and prolonged impairment in mental or physical functions the effects of which are such that the particular person’s ability to perform a basic activity of daily living is markedly restricted or that the particular person’s ability to perform more than one basic activity of daily living is significantly restricted where the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, and

v.  throughout the period during which the particular person ordinarily lives in the self-contained domestic establishment with the individual or the other individual,

(1)  the self-contained domestic establishment is maintained by the individual or the other individual,

(2)  the individual or the individual’s spouse or the other individual or the other individual’s spouse, as the case may be, alone or jointly with another person other than the particular person, is the owner, lessee or sublessee of the self-contained domestic establishment, and

(3)  the particular person is resident in Canada and is referred to in paragraph a of the definition of “eligible relative” in respect of the individual or the individual’s spouse or the other individual or the other individual’s spouse, as the case may be.

2005, c. 38, s. 285; 2006, c. 36, s. 199; 2009, c. 5, s. 457; 2011, c. 34, s. 96.

2009-05-15

1029.8.61.61. In this division,

“eligible relative” of an individual means a person who, during the minimum housing period for a taxation year in relation to the individual, is resident in Canada and

(a)  is the child, grandchild, nephew, niece, brother, sister, father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse; and

(b)  has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that the person’s ability to perform more than one basic activity of daily living is significantly restricted if the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, unless the person has reached 70 years of age or over or would have reached that age had the person not died before the end of the year, and is the father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse;

“minimum housing period” of a person for a taxation year in relation to an individual is a housing period of the person of at least

(a)  365 consecutive days commencing in the year or in the preceding year, if

i.  the person reached, before the end of the year, 70 years of age or would have reached that age before that time had the person not died in the year, and

ii.  the period includes at least 183 days in the year; or

(b)  90 consecutive days included in the year, if

i.  the person is, during the period, 18 years of age or over,

ii.  the period is included in a housing period of the person (in this section referred to as the “particular housing period”), of at least 365 consecutive days commencing in the year or in the preceding year,

iii.  the particular housing period includes at least 183 days in the year,

iv.  throughout the particular housing period, the person ordinarily lives with the individual or another individual in a self-contained domestic establishment and has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that the person’s ability to perform more than one basic activity of daily living is significantly restricted if the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, and

v.  throughout the period during which the person ordinarily lives in the self-contained domestic establishment with the individual or the other individual,

(1)  the self-contained domestic establishment is maintained by the individual or the other individual,

(2)  the individual or the individual’s spouse or the other individual or the other individual’s spouse, as the case may be, is the owner, lessee or sublessee of the self-contained domestic establishment, and

(3)  the person is an eligible relative of the individual or of the other individual.

2005, c. 38, s. 285; 2006, c. 36, s. 199; 2009, c. 5, s. 457.

2006-12-06

1029.8.61.61. In this division,

“eligible relative” of an individual means a person who, during the minimum housing period for a taxation year in relation to the individual, is resident in Canada and

(a)  is the child, grandchild, nephew, niece, brother, sister, father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse; and

(b)  has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that the person’s ability to perform more than one basic activity of daily living is significantly restricted if the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, unless the person has reached 70 years of age or over or would have reached that age had the person not died before the end of the year, and is the father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse;

“minimum housing period” of a person for a taxation year in relation to an individual is a period of at least

(a)  365 consecutive days commencing in the year or in the preceding year, if

i.  the person reached, before the end of the year, 70 years of age or would have reached that age before that time had the person not died in the year, and

ii.  the period includes at least 183 days in the year; or

(b)  90 consecutive days included in the year, if

i.  the person is, during the period, 18 years of age or over,

ii.  the period is included in a period, in this section referred to as the “particular period”, of at least 365 consecutive days commencing in the year or in the preceding year,

iii.  the particular period includes at least 183 days in the year,

iv.  throughout the particular period, the person ordinarily lives with the individual or another individual in a self-contained domestic establishment and has a severe and prolonged impairment in mental or physical functions the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted or that the person’s ability to perform more than one basic activity of daily living is significantly restricted if the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living, and

v.  throughout the period during which the person ordinarily lives in the self-contained domestic establishment with the individual or the other individual,

(1)  the self-contained domestic establishment is maintained by the individual or the other individual,

(2)  the individual or the individual’s spouse or the other individual or the other individual’s spouse, as the case may be, is the owner, lessee or sublessee of the self-contained domestic establishment, and

(3)  the person is an eligible relative of the individual or of the other individual.

2005, c. 38, s. 285; 2006, c. 36, s. 199.

2006-03-01

1029.8.61.61. In this division,

"eligible relative" of an individual means a person who, during the minimum housing period for a taxation year in relation to the individual, is resident in Canada and

(a)  is the child, grandchild, nephew, niece, brother, sister, father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse; and

(b)  has a severe and prolonged mental or physical impairment the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted, unless the person has reached 70 years of age or over or would have reached that age had the person not died before the end of the year, and is the father, mother, uncle, aunt, grandfather, grandmother, great-uncle or great-aunt of the individual or of the individual’s spouse or any other direct ascendant of the individual or of the individual’s spouse;

"minimum housing period" of a person for a taxation year in relation to an individual is a period of at least

(a)  365 consecutive days commencing in the year or in the preceding year, if

i.  the person reached, before the end of the year, 70 years of age or would have reached that age before that time had the person not died in the year, and

ii.  the period includes at least 183 days in the year; or

(b)  90 consecutive days included in the year, if

i.  the person is, during the period, 18 years of age or over,

ii.  the period is included in a period, in this section referred to as the "particular period", of at least 365 consecutive days commencing in the year or in the preceding year,

iii.  the particular period includes at least 183 days in the year,

iv.  throughout the particular period, the person ordinarily lives with the individual or another individual in a self-contained domestic establishment and has a severe and prolonged mental or physical impairment the effects of which are such that the person’s ability to perform a basic activity of daily living is markedly restricted, and

v.  throughout the period during which the person ordinarily lives in the self-contained domestic establishment with the individual or the other individual,

(1)  the self-contained domestic establishment is maintained by the individual or the other individual,

(2)  the individual or the individual’s spouse or the other individual or the other individual’s spouse, as the case may be, is the owner, lessee or sublessee of the self-contained domestic establishment, and

(3)  the person is an eligible relative of the individual or of the other individual.

2005, c. 38, s. 285.