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2nd Session, 36th Parliament,
48-49 Elizabeth II, 1999-2000
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The House of Commons of Canada
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BILL C-504
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An Act to amend the Income Tax Act (to
provide for the deduction of funeral
expenses)
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Her Majesty, by and with the advice and
consent of the Senate and House of Commons
of Canada, enacts as follows:
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1. The Income Tax Act is amended by
adding the following after paragraph
110(1)(d.3):
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| Funeral
Expenses
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An amount equal to the funeral expenses
of a person who is buried in Canada, but
not greater than $ 10,000, paid by the
taxpayer, if
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(i) the deduction is made within any
period of 24 months of the death of the
person, including the day of death;
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(ii) payment of the expenses is proven
by filing receipts with the Minister;
and
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(iii) payment of the expenses was
made to a funeral practitioner
qualified to practise and licensed to
operate a funeral establishment under
the laws of the place where the
expenses were incurred.
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For the purposes of this paragraph,
``taxpayer'' includes not only a taxpayer
who has died or the legal representative
of that taxpayer but also any other
taxpayer who has paid for the funeral
expenses of the person who is buried in
Canada.
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