Income Tax Act — I-3.3 122.93
Definitions 122.93 (1) The following definitions apply in this section. eligible health care establishment means a hospital, nursing care facility, residential care facility, community care facility for the elderly, home health care establishment and similar regulated health care establishments. ( établissement de soins de santé admissible ) eligible personal support worker , for a taxation year, means an individual (a) who performs duties of employment in the capacity of a personal support worker for an eligible health care establishment during the taxation year (in this definition referred to as the “duties for the year”); (b) who, in the course of performing the duties for the year, ordinarily provides one-on-one care and essential support to optimize and maintain another individual’s health, well-being, safety, autonomy and comfort consistent with that other individual’s health care needs as directed by a regulated health care professional or a provincial or community health organization; and (c) whose main duties of employment, in respect of the duties for the year, include assisting individuals with activities of daily living and mobilization. ( préposé aux services de soutien à la personne admissible ) return of income , filed by an eligible personal support worker for a taxation year, means a return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the eligible personal support worker had tax payable under this Part for the taxation year. ( déclaration de revenu ) yearly eligible remuneration of an individual for a taxation year means the total of all amounts, each of which (a) would be, in the absence of section 8 and paragraph 81(1)(a), the individual’s income for the taxation year from an office or employment as an eligible personal support worker for an eligible health care establishment in a province, other than duties performed in Newfoundland and Labrador, the Northwest Territories and British Columbia; and (b) is certified by the individual’s employer in the prescribed form and manner to be an amount that satisfies the description under paragraph (a). ( rémunération annuelle admissible ) Deemed overpayment — yearly eligible remuneration (2) An eligible personal support worker, for a taxation year that begins after 2025 and that ends before 2031, who files a return of income for the taxation year and makes a claim under this subsection, is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the lesser of (a) $1,100, and (b) 5% of the eligible personal support worker’s yearly eligible remuneration for the taxation year. Effect of bankruptcy (3) For the purpose of this Subdivision, if an individual becomes bankrupt in a particular calendar year (a) despite subsection 128(2), any reference to a taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year; and (b) the individual’s yearly eligible remuneration for the taxation year ending on December 31 of the particular calendar year is deemed to include the individual’s yearly eligible remuneration for the taxation year that begins on January 1 of the particular calendar year. Special rules in the event of death (4) For the purpose of this Subdivision, if an individual dies before the end of a calendar year, any return of income filed by a legal representative of the individual is deemed to be a return of income filed by the individual. Requirement — certification of yearly eligible remuneration (5) Every employer who pays an amount described in paragraph (a) of the definition yearly eligible remuneration in subsection (1) to an individual in a taxation year must provide the certification described in paragraph (b) of that definition in respect of the total amou