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Bill C-209

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The purpose of this enactment is to allow a taxpayer who provides care to a member of the family, which is defined in a broad sense, who is an individual entitled to an impairment credit under section 118.3, to deduct the cost of reasonably necessary goods, equipment and services purchased or leased in order to care for the individual.

A taxpayer may be a care-giver by voluntary act. It is not necessary that the nearest relative be the care-giver.

Expenses that would be incurred if the individual were not impaired, such as food, normal household supplies and normal utilities are excluded.