Skip to main content

Bill C-434

If you have any questions or comments regarding the accessibility of this publication, please contact us at

1st Session, 39th Parliament,
55-56 Elizabeth II, 2006-2007
house of commons of canada
BILL C-434
An Act to amend the Income Tax Act (in-home care of relatives)
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 portion of paragraph 118(1)(c.1) of the Income Tax Act after subparagraph (iii) is replaced by the following:
the amount that is equal to the amount that the long-term care facility closest to the self-contained domestic establishment would have received from the Government of Canada with respect to the particular person had that person been a resident of the facility,
Published under authority of the Speaker of the House of Commons
Available from:
Publishing and Depository Services
Public Works and Government Services Canada