Bill C-255
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-255
An Act to amend the Income Tax Act (herbal remedies)
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. Subsection 118.2(2) of the Income Tax Act is amended by adding the following after paragraph (n):
(n.1) for any herbal remedy that is
(i) purchased for use by a patient who has been certified by a medical practitioner to have a severe allergy or a severe sensitivity to a drug, medicament or other preparation or substance described in paragraph (n), and
(ii) prescribed by a medical practitioner as a substitute for that drug, medicament or other preparation or substance;
2. Subsection 221(1) of the Act is amended by adding the following after paragraph (a):
(a.1) defining “herbal remedy” for the purposes of paragraph 118.2(2)(n.1);
Published under authority of the Speaker of the House of Commons
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