I-3 - Taxation Act

Section 1029.8.61.91 Disposition versions

2021-06-02

1029.8.61.91. (Repealed).

2011, c. 34, s. 100; 2013, c. 10, s. 137; 2021, c. 14, s. 153.

2013-06-05

1029.8.61.91. In this division,

“eligible relative” of an individual means a person who

(a)  is the individual’s spouse;

(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 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

(c)  is unable to live alone because of the person’s impairment;

“minimum cohabitation period” of a person for a taxation year is a cohabitation period of the person of at least 365 consecutive days commencing in the year or in the preceding year, if

(a)  the period includes at least 183 days in the year; and

(b)  the person has, before the end of the year, reached 70 years of age or, if the person died in the year, had reached that age at the time of death;

“private seniors’ residence” has the meaning that would be assigned by section 1029.8.61.1 if the definition of that expression were read without reference to “for a particular month” and “, at the beginning of the particular month,”.

2011, c. 34, s. 100; 2013, c. 10, s. 137.

2011-12-09

1029.8.61.91. In this division,

“eligible relative” of an individual means a person who

(a)  is the individual’s spouse;

(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 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

(c)  is unable to live alone because of the person’s impairment;

“minimum cohabitation period” of a person for a taxation year is a cohabitation period of the person of at least 365 consecutive days commencing in the year or in the preceding year, if

(a)  the period includes at least 183 days in the year; and

(b)  the person has, before the end of the year, reached 70 years of age or, if the person died in the year, had reached that age at the time of death;

“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.

2011, c. 34, s. 100.