I-3 - Taxation Act

Section 1029.8.61.96.10 Disposition versions

2021-12-10

1029.8.61.96.10. In this division,

“eligible carereceiver”, in relation to an individual, means a person in respect of whom the following conditions are met:

(a)  the person is

i.  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,

ii.  the individual’s spouse, or

iii.  any other person to whom the individual provides sustained assistance in performing a basic activity of daily living, as certified in the prescribed form provided for in subparagraph e of the first paragraph of section 1029.8.61.96.20;

(b)  the person 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;

(c)  the person needs assistance to perform a basic activity of daily living because of the person’s impairment; and

(d)  the dwelling that is the person’s principal place of residence is situated in Québec and is not an excluded dwelling;

“eligible senior relative” of an individual for a taxation year means a person who meets the following conditions:

(a)  the person 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; and

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

“excluded amount” means

(a)  an amount in respect of which a taxpayer is or was entitled to a reimbursement, or another form of assistance, except to the extent that the amount is included in computing the income of any taxpayer and is not deductible in computing that taxpayer’s income or taxable income;

(b)  an amount that was taken into account in computing an amount deducted in computing an individual’s tax payable under this Part; or

(c)  an amount that is taken into account in computing an amount that an individual is deemed to have paid to the Minister on account of the individual’s tax payable under this chapter, but otherwise than under this division;

“excluded dwelling” means a self-contained domestic establishment or a room that is situated in a private seniors’ residence, in a facility maintained by a private institution not under agreement that operates a residential and long-term care centre governed by the Act respecting health services and social services (chapter S-4.2) or in a public network facility;

“minimum cohabitation period” of a person with an individual for a taxation year is a period of at least 365 consecutive days commencing in the year or in the preceding year throughout which the person ordinarily lives with the individual in a self-contained domestic establishment, other than an excluded dwelling, of which the individual or the person, or the spouse of either of them if the spouse lives with them, is, throughout the period, alone or jointly with another person, the owner, lessee or sublessee, where

(a)  the period includes a period of at least 183 days in the year (in this definition referred to as the “particular period”), unless the person or the individual died in the year;

(b)  if the person or the individual died in the year, the period of at least 365 consecutive days was completed at the time of the death;

(c)  the person is 18 years of age or over in the particular period or, if the person or the individual died in the year, the person had reached that age at the time of the death; and

(d)  throughout the period, the person is resident in Canada;

“minimum period of support” of a person by an individual for a taxation year means a period of at least 365 consecutive days commencing in the year or in the preceding year and during which the individual provides assistance to that person on a regular and constant basis by assisting that person in performing a basic activity of daily living where

(a)  the period includes a period of at least 183 days in the year (in this definition referred to as the “particular period”), unless the person or the individual died in the year;

(b)  if the person or the individual died in the year, the period of at least 365 consecutive days was completed at the time of the death;

(c)  the person is 18 years of age or over in the particular period or, if the person or the individual died in the year, the person had reached that age at the time of the death; and

(d)  throughout the period, the person is resident in Canada;

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

“public network facility” has the meaning assigned by the first paragraph of section 1029.8.61.1;

“recognized diploma” means

(a)  a diploma of vocational studies in home care assistance;

(b)  a diploma of vocational studies in home care and family and social assistance;

(c)  a diploma of vocational studies in assistance in health care establishments;

(d)  a diploma of vocational studies in assistance to patients or residents in health care establishments;

(e)  a diploma of vocational studies in health, assistance and nursing;

(f)  a diploma of college studies in nursing;

(g)  a bachelor’s degree in nursing; or

(h)  any other diploma that enables an individual to act as

i.  a visiting homemaker,

ii.  a home support worker,

iii.  a family and social auxiliary,

iv.  a nursing attendant,

v.  a health care aide,

vi.  a beneficiary care attendant,

vii.  a nursing assistant, or

viii.  a nurse;

“specialized respite services” means the services by which a person who holds a recognized diploma provides, in place of an individual, home care to another person who is an eligible carereceiver in relation to the individual.

For the purposes of the definitions of “eligible carereceiver” and “eligible senior relative” in the first paragraph, a person who, immediately before dying, was the spouse of an individual is deemed to be a spouse of the individual.

For the purposes of the definition of “specialized respite services” in the first paragraph, a person is deemed to have been awarded a recognized diploma if

(a)  the care given to the eligible carereceiver by the person is in addition to care the person is required to give to the eligible carereceiver, in accordance with the direct allowance program administered by the Minister of Health and Social Services, within the framework of the person’s participation in implementing an intervention plan or an individualized service plan developed, in respect of the eligible carereceiver, by an institution referred to in Title I of Part II of the Act respecting health services and social services or by an institution within the meaning of section 1 of the Act respecting health services and social services for Cree Native persons (chapter S-5); or

(b)  the person holds employment with an entity that may be called upon to provide specialized respite services to an individual under an intervention plan or an individualized service plan developed by an institution referred to in subparagraph a.

2021, c. 14, s. 154; 2021, c. 36, s. 135.

2021-06-02

1029.8.61.96.10. In this division,

“eligible carereceiver”, in relation to an individual, means a person in respect of whom the following conditions are met:

(a)  the person is

i.  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,

ii.  the individual’s spouse, or

iii.  any other person to whom the individual provides sustained assistance in performing a basic activity of daily living, as certified in the prescribed form provided for in subparagraph e of the first paragraph of section 1029.8.61.96.20;

(b)  the person 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;

(c)  the person needs assistance to perform a basic activity of daily living because of the person’s impairment; and

(d)  the dwelling that is the person’s principal place of residence is situated in Québec and is not an excluded dwelling;

“eligible senior relative” of an individual for a taxation year means a person who meets the following conditions:

(a)  the person 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; and

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

“excluded amount” means

(a)  an amount in respect of which a taxpayer is or was entitled to a reimbursement, or another form of assistance, except to the extent that the amount is included in computing the income of any taxpayer and is not deductible in computing that taxpayer’s income or taxable income;

(b)  an amount that was taken into account in computing an amount deducted in computing an individual’s tax payable under this Part; or

(c)  an amount that is taken into account in computing an amount that an individual is deemed to have paid to the Minister on account of the individual’s tax payable under this chapter, but otherwise than under this division;

“excluded dwelling” means a self-contained domestic establishment or a room that is situated in a private seniors’ residence, in a facility maintained by a private institution not under agreement that operates a residential and long-term care centre governed by the Act respecting health services and social services (chapter S-4.2) or in a public network facility;

“minimum cohabitation period” of a person with an individual for a taxation year is a period of at least 365 consecutive days commencing in the year or in the preceding year throughout which the person ordinarily lives with the individual in a self-contained domestic establishment, other than an excluded dwelling, of which the individual or the person, or the spouse of either of them if the spouse lives with them, is, throughout the period, alone or jointly with another person, the owner, lessee or sublessee, where

(a)  the period includes a period of at least 183 days in the year (in this definition referred to as the “particular period”), unless the person or the individual died in the year;

(b)  if the person or the individual died in the year, the period of at least 365 consecutive days was completed at the time of the death; and

(c)  the person is 18 years of age or over in the particular period or, if the person or the individual died in the year, the person had reached that age at the time of the death;

“minimum period of support” of a person by an individual for a taxation year means a period of at least 365 consecutive days commencing in the year or in the preceding year and during which the individual provides assistance to that person on a regular and constant basis by assisting that person in performing a basic activity of daily living where

(a)  the period includes a period of at least 183 days in the year (in this definition referred to as the “particular period”), unless the person or the individual died in the year;

(b)  if the person or the individual died in the year, the period of at least 365 consecutive days was completed at the time of the death; and

(c)  the person is 18 years of age or over in the particular period or, if the person or the individual died in the year, the person had reached that age at the time of the death;

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

“public network facility” has the meaning assigned by the first paragraph of section 1029.8.61.1;

“recognized diploma” means

(a)  a diploma of vocational studies in home care assistance;

(b)  a diploma of vocational studies in home care and family and social assistance;

(c)  a diploma of vocational studies in assistance in health care establishments;

(d)  a diploma of vocational studies in assistance to patients or residents in health care establishments;

(e)  a diploma of vocational studies in health, assistance and nursing;

(f)  a diploma of college studies in nursing;

(g)  a bachelor’s degree in nursing; or

(h)  any other diploma that enables an individual to act as

i.  a visiting homemaker,

ii.  a home support worker,

iii.  a family and social auxiliary,

iv.  a nursing attendant,

v.  a health care aide,

vi.  a beneficiary care attendant,

vii.  a nursing assistant, or

viii.  a nurse;

“specialized respite services” means the services by which a person who holds a recognized diploma provides, in place of an individual, home care to another person who is an eligible carereceiver in relation to the individual.

For the purposes of the definitions of “eligible carereceiver” and “eligible senior relative” in the first paragraph, a person who, immediately before dying, was the spouse of an individual is deemed to be a spouse of the individual.

For the purposes of the definition of “specialized respite services” in the first paragraph, a person is deemed to have been awarded a recognized diploma if

(a)  the care given to the eligible carereceiver by the person is in addition to care the person is required to give to the eligible carereceiver, in accordance with the direct allowance program administered by the Minister of Health and Social Services, within the framework of the person’s participation in implementing an intervention plan or an individualized service plan developed, in respect of the eligible carereceiver, by an institution referred to in Title I of Part II of the Act respecting health services and social services or by an institution within the meaning of section 1 of the Act respecting health services and social services for Cree Native persons (chapter S-5); or

(b)  the person holds employment with an entity that may be called upon to provide specialized respite services to an individual under an intervention plan or an individualized service plan developed by an institution referred to in subparagraph a.

2021, c. 14, s. 154.