This enactment amends the Income Tax Act to reduce from 14 to 10 the number of hours necessary for an activity to be eligible for the tax credit for mental or physical impairment, and to include certain activities in the computation of that time.

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

• (ii)  Insertion start must Insertion end be administered at least three times each week for a total duration averaging not less than Insertion start 10 Insertion end hours a week, and

Time spent on therapy

(1.‍1) For the purpose of paragraph 118.‍3(1)‍(a.‍1), in determining whether therapy Insertion start must Insertion end be administered at least three times each week for a total duration averaging not less than Insertion start 10 Insertion end hours a week, the time spent on administering therapy

• (b) subject to paragraph (d), in the case of therapy that requires a regular dosage of medication Insertion start or intake of medical food or medical formula Insertion end that Insertion start must Insertion end be adjusted daily, includes time spent on activities that are directly related to the determination of the dosage of the medication Insertion start or intake of medical food or medical formula Insertion end ;

• (d) does not include time spent on activities related to dietary or exercise restrictions or regimes —  Insertion start unless Insertion end those restrictions or regimes are a factor in determining the daily dosage of medication Insertion start or intake of medical food or medical formula Insertion end  — travel time, medical appointments, shopping for medication or recuperation after therapy.