6302. For the purposes of paragraph (h) of the definition “eligible individual” in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant:

• (a) the supervision of the daily activities and needs of the qualified dependant;

• (b) the maintenance of a secure environment in which the qualified dependant resides;

• (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant;

• (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant;

• (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person;

• (f) the attendance to the hygienic needs of the qualified dependant on a regular basis;

• (g) the provision, generally, of guidance and companionship to the qualified dependant; and

• (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides.

6400. For the purposes of subsection 122.2(1) of the Act, the prescribed date for each of the 1978 and subsequent taxation years is December 31st of that year.

6401. For the purposes of subsection 120(2) of the Act, the prescribed date for each of the 1980 and subsequent taxation years is December 31st of that year.

6500. [Repealed, SOR/2007-116, s. 9]

6501. For the purposes of paragraph 81(1)(q) of the Act, “prescribed provision of the law of a province” means

• (a) in respect of the Province of Alberta

  • (i) subsections 7(1) and 14(1) of The Criminal Injuries Compensation Act, R.S.A. 1970, c. 75, and

  • (ii) subsections 8(3), 10(2) and 13(8) of The Motor Vehicle Accident Claims Act, R.S.A. 1970, c. 243;

• (b) in respect of the Province of British Columbia

  • (i) paragraphs 3(1)(a) and (b) and section 9 of the Criminal Injury Compensation Act, R.S.B.C. 1979, c. 83, and

  • (ii) subsection 106(1) of the Motor-vehicle Act, R.S.B.C. 1960, c. 253, as amended by S.B.C. 1965, c. 27;

• (c) in respect of the Province of Manitoba

  • (i) subsection 6(1) of The Criminal Injuries Compensation Act, S.M. 1970, c. 56, and

  • (ii) subsections 7(9) and 12(11) of The Unsatisfied Judgement Fund Act, R.S.M. 1970, U70;

• (d) in respect of the Province of New Brunswick

  • (i) subsections 3(1) and (2) of the Compensation for Victims of Crime Act, R.S.N.B. 1973, c. C-14, and

  • (ii) subsections 319(3), (10) and 321(1) of the Motor Vehicle Act, R.S.N.B. 1973, c. M-17;

• (e) in respect of the Province of Newfoundland

  • (i) subsection 27(1) of the Criminal Injuries Compensation Act, R.S.N. 1970, c. 68, and

  • (ii) subsection 106(2) of The Highway Traffic Act, R.S.N. 1970, c. 152;

• (f) in respect of the Northwest Territories, subsections 3(1) and 5(2) and section 13 of the Criminal Injuries Compensation Ordinance, R.O.N.W.T. 1974, c. C-23;

• (g) in respect of the Province of Nova Scotia, subsections 190(5) and 191(2) of the Motor Vehicle Act, R.S.N.S. 1967, c. 191;

• (h) in respect of the Province of Ontario

  • (i) section 5, subsection 7(2) and section 14 of The Compensation for Victims of Crime Act, 1971, S.O. 1971, c. 51, and

  • (ii) subsections 5(3) and 6(1) and section 18 of The Motor Vehicle Accident Claims Act, R.S.O. 1970, c. 281;

• (i) in respect of the Province of Prince Edward Island, subsection 351(3) of the Highway Traffic Act, R.S.P.E.I. 1974, c. H-6;

• (j) in respect of the Province of Quebec

  • (i) sections 5, 5b and 14 of the Crime Victims Compensation Act, S.Q. 1971, c. 18, and

  • (ii) sections 13 and 26, subsection 37(1) and sections 44 and 54 of the Automobile Insurance Act, S.Q. 1977, c. 68;

• (k) in respect of the Province of Saskatchewan

  • (i) subsection 10(1) of The Criminal Injuries Compensation Act, R.S.S. 1978, c. C-47, and

  • (ii) subsections 23(1) to (4) and (7), 24(2) to (7) and (9), 25(1), 26(1), 27(1) and (2), 27(5), 51(8) and (9), 54(3) and 55(1) of The Automobile Accident Insurance Act, R.S.S. 1978, c. A-35; and

• (l) in respect of the Yukon Territory, subsection 3(1) of the Compensation for the Victims of Crime Ordinance, O.Y.T. 1975 (1st), c. 2 as amended by O.Y.T. 1976 (1st), c. 5.