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I-3 - Taxation Act

Section 1029.8.61.1.2
Disposition versions

Full text
1029.8.61.1.2. For the purposes of this division, the amount of an eligible expense made by an eligible individual in a taxation year in respect of a dwelling unit situated 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 the governance of the health and social services system (chapter G-1.021) or the Act respecting health services and social services for the Inuit and Naskapi (chapter S-4.2) must be determined as if the dwelling unit were situated in a private seniors’ residence.
2013, c. 10, s. 126; 2023, c. 34, s. 1050.
1029.8.61.1.2. For the purposes of this division, the amount of an eligible expense made by an eligible individual in a taxation year in respect of a dwelling unit situated 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) must be determined as if the dwelling unit were situated in a private seniors’ residence.
2013, c. 10, s. 126.
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