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Bill C-209

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2nd Session, 37th Parliament,
51 Elizabeth II, 2002

House of Commons of Canada

BILL C-209

An Act to amend the Income Tax Act (expenses incurred by care-givers)

R.S., c. 1 (5th Supp.)

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. The Income Tax Act is amended by adding the following after section 118.4:


118.41 (1) In this section,

``care-giver expense''
« dépense de l'aidant naturel »

``care-giver expense'' means the cost of purchasing or leasing goods or equipment and acquiring services, more particularly prescribed by the regulations, that are reasonably necessary to enable the taxpayer to care for an individual mentioned in subsection (2), including special equipment, services or modifications brought to a dwelling in order to feed, protect and care for the individual or to improve the individual's mobility or general well-being, but does not include the cost of food, household supplies, normal utilities and other household expenses that would normally have been incurred by the individual if the individual were not impaired;

``member of the taxpayer's family''
« membre de la famille du contribuable »

``member of the taxpayer's family'' includes the taxpayer's

      (a) spouse or common-law partner, and

      (b) child, grandchild, parent, grandparent, sibling, aunt, uncle or a person in an equivalent relationship with the taxpayer as a result of

        (i) marriage, or

        (ii) a common-law relationship.

Deduction for care-giver expenses

(2) From the taxable income of a taxpayer for a taxation year there may be deducted the aggregate of all amounts each of which is a payment made by the taxpayer during the taxation year for care-giver expense necessary for the taxpayer to care for an individual who was, in the taxation year

    (a) entitled to a credit under section 118.3 in respect of an impairment;

    (b) a member of the taxpayer's family;

    (c) as a result of a normal family obligation or the voluntary undertaking by the taxpayer to be a care-giver, dependant on the taxpayer for care by reason of the impairment; and

    (d) not an in-patient in a medical facility or a resident of a long term care facility or home.