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Bill C-399

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First Session, Forty-second Parliament,
64-65-66-67 Elizabeth II, 2015-2016-2017-2018
HOUSE OF COMMONS OF CANADA
BILL C-399
An Act to amend the Income Tax Act (disability tax credit)
FIRST READING, March 21, 2018
Mr. Kmiec
421455


SUMMARY
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.
Available on the House of Commons website at the following address:
www.ourcommons.ca


1st Session, 42nd Parliament,
64-65-66-67 Elizabeth II, 2015-2016-2017-2018
HOUSE OF COMMONS OF CANADA
BILL C-399
An Act to amend the Income Tax Act (disability tax credit)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

Short title
1This Act may be cited as the Fairness for Persons with Disabilities Act.
R.‍S.‍, c. 1 (5th Supp.‍)

Income Tax Act

2(1)Subparagraph 118.3(1)‍(a.‍1)‍(ii) of the Income Tax Act is replaced by the following:
(ii)must be administered at least three times each week for a total duration averaging not less than 10 hours a week, and
(2)The portion of subsection 118.3(1.1) of the Act before paragraph (a) is replaced by the following:
Time spent on therapy
(1.1)For the purpose of paragraph 118.3(1)‍(a.‍1), in determining whether therapy must be administered at least three times each week for a total duration averaging not less than 10 hours a week, the time spent on administering therapy
(3)Paragraph 118.3(1.1)‍(b) of the Act is replaced by the following:
(b)subject to paragraph (d), in the case of therapy that requires a regular dosage of medication or intake of medical food or medical formula that must be adjusted daily, includes time spent on activities that are directly related to the determination of the dosage of the medication or intake of medical food or medical formula;
(4)Paragraph 118.3(1.1)‍(d) of the Act is replaced by the following:
(d)does not include time spent on activities related to dietary or exercise restrictions or regimes — unless those restrictions or regimes are a factor in determining the daily dosage of medication or intake of medical food or medical formula — travel time, medical appointments, shopping for medication or recuperation after therapy.
Published under authority of the Speaker of the House of Commons

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