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118.4(1)For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection,(a)an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months;(b)an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living;(b.1)an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living (including for this purpose, the ability to see) is significantly restricted, and the cumulative effect of those restrictions is tantamount to the individual’s ability to perform a basic activity of daily living being markedly restricted;(c)a basic activity of daily living in relation to an individual means(i)mental functions necessary for everyday life,(ii)feeding oneself or dressing oneself,(iii)speaking so as to be understood, in a quiet setting, by another person familiar with the individual,(iv)hearing so as to understand, in a quiet setting, another person familiar with the individual,(v)eliminating (bowel or bladder functions), or(vi)walking;(c.1)mental functions necessary for everyday life include(i)attention,(ii)concentration,(iii)memory,(iv)judgement,(v)perception of reality,(vi)problem solving,(vii)goal setting,(viii)regulation of behaviour and emotions,(ix)verbal and non-verbal comprehension, and(x)adaptive functioning;(d)for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living; and(e)feeding oneself does not include(i)any of the activities of identifying, finding, shopping for or otherwise procuring food, or(ii)the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and(f)dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing.Marginal note:Reference to medical practitioners, etc.(2)For the purposes of sections 63, 64, 118.2, 118.3 and 118.6, a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, nurse practitioner, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist or speech-language pathologist is a reference to a person authorized to practise as such,(a)where the reference is used in respect of a service rendered to a taxpayer, pursuant to the laws of the jurisdiction in which the service is rendered;(b)where the reference is used in respect of a certificate issued by the person in respect of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides or of a province; and(c)where the reference is used in respect of a prescription issued by the person for property to be provided to or for the use of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides, of a province or of the jurisdiction in which the property is provided.
(a)an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months;(b)an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living;(b.1)an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living (including for this purpose, the ability to see) is significantly restricted, and the cumulative effect of those restrictions is tantamount to the individual’s ability to perform a basic activity of daily living being markedly restricted;(c)a basic activity of daily living in relation to an individual means(i)mental functions necessary for everyday life,(ii)feeding oneself or dressing oneself,(iii)speaking so as to be understood, in a quiet setting, by another person familiar with the individual,(iv)hearing so as to understand, in a quiet setting, another person familiar with the individual,(v)eliminating (bowel or bladder functions), or(vi)walking;(c.1)mental functions necessary for everyday life include(i)attention,(ii)concentration,(iii)memory,(iv)judgement,(v)perception of reality,(vi)problem solving,(vii)goal setting,(viii)regulation of behaviour and emotions,(ix)verbal and non-verbal comprehension, and(x)adaptive functioning;(d)for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living; and(e)feeding oneself does not include(i)any of the activities of identifying, finding, shopping for or otherwise procuring food, or(ii)the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and(f)dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing.
(i)mental functions necessary for everyday life,(ii)feeding oneself or dressing oneself,(iii)speaking so as to be understood, in a quiet setting, by another person familiar with the individual,(iv)hearing so as to understand, in a quiet setting, another person familiar with the individual,(v)eliminating (bowel or bladder functions), or(vi)walking;
(i)attention,(ii)concentration,(iii)memory,(iv)judgement,(v)perception of reality,(vi)problem solving,(vii)goal setting,(viii)regulation of behaviour and emotions,(ix)verbal and non-verbal comprehension, and(x)adaptive functioning;
(i)any of the activities of identifying, finding, shopping for or otherwise procuring food, or(ii)the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and
(a)where the reference is used in respect of a service rendered to a taxpayer, pursuant to the laws of the jurisdiction in which the service is rendered;(b)where the reference is used in respect of a certificate issued by the person in respect of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides or of a province; and(c)where the reference is used in respect of a prescription issued by the person for property to be provided to or for the use of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides, of a province or of the jurisdiction in which the property is provided.
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 118.41994, c. 7, Sch