38. (1) In this section, “family income” means, except as determined in subsection (4), the aggregate of the amount of income for the taxation year next preceding that during which a benefit is paid or is to be paid of, (a) the applicant for the benefit or the parent of a beneficiary under this section, (b) the spouse of the applicant or the parent of a beneficiary who resides in the same dwelling place as the applicant or parent, and (c) the severely handicapped child; “income” means the amount of total income declared by a person on the person’s return of income as required by section 150 of the Income Tax Act (Canada) as being the person’s total income for the applicable taxation year; “parent” means the father or mother of a child, and includes a guardian and a person who has demonstrated a settled intention to treat the child as a child of his or her family.  R.R.O. 1990, Reg. 366, s. 38 (1); O. Reg. 409/95, s. 10 (1). (2) There may be paid to a parent who is not eligible for an allowance a benefit on behalf of his or her child in an amount determined by the Director not less than $25 a month and not in excess of $375 a month in respect of each child who, (a) is, in the opinion of the Director, severely handicapped; (b) has not attained the age of eighteen years; and (c) resides in the same dwelling place as the parent.  R.R.O. 1990, Reg. 366, s. 38 (2); O. Reg. 766/91, s. 7; O. Reg. 409/95, s. 10 (2). (3) In making a determination under subsection (2), the Director shall consider all the circumstances of the applicant or the parent of a beneficiary, including, (a) the age of the child; (b) the family income; (c) the extent to which the child is severely limited in activities pertaining to normal living, including, but not necessarily limited to, the ability to walk, communicate with others, feed himself or herself, or bathe himself or herself; and (d) the expenses which the applicant or the parent of a beneficiary is incurring or might incur solely by reason of the severe handicap of the child.  R.R.O. 1990, Reg. 366, s. 38 (3). (4) For the purpose of verifying family income, the applicant or the parent of a beneficiary, as the case may be, shall when required by the Director provide the Director with a copy of the applicant’s or parent’s return of income and, where applicable, a copy of the returns of income of the spouse of the applicant or parent of a beneficiary and the severely handicapped child, filed or to be filed with the Minister of National Revenue, for the taxation year next preceding that during which the benefit is paid or is to be paid.  R.R.O. 1990, Reg. 366, s. 38 (4). (5) Despite subsection (4), for the purpose of subsection (3), the Director may determine the amount of the family income, (a) where the family income includes income from a farming or other business or from self-employment; (b) where the family income in the taxation year in which the benefit is or is to be paid is less than the family income for the immediately preceding taxation year; (c) where the applicant or parent of a beneficiary, or spouse of the applicant or parent of a beneficiary or the severely handicapped child did not file a return of income by reason of being a non-resident of Canada during the immediately preceding taxation year; or (d) where the applicant or parent of a beneficiary or spouse of the applicant or parent of a beneficiary or the severely handicapped child is unable for any other reason to provide a copy of the person’s return of income for the immediately preceding taxation year to the Director.  R.R.O. 1990, Reg. 366, s. 38 (4). (6) Where an applicant for a benefit under this section is in receipt of a benefit for one or more severely handicapped children pursuant to an Order in Council made under section 8 of the Act, the Director may determine that a benefit be paid under this section.  R.R.O. 1990, Reg. 366, s. 38 (6). (7) Despite section 21, a child on whose behalf a benefit is paid under this section is not entitled without cost to receive insured services in accordance with the Health Insurance Act, and the regulations thereunder.  R.R.O. 1990, Reg. 366, s. 38 (7). (8) A payment under this section is a class of benefit other than an allowance.  R.R.O. 1990, Reg. 366, s. 38 (8).