SUMMARY

This enactment would ensure that a taxpayer who has a physical or mental impairment that prevents him or her from performing housekeeping activities at his or her place of residence will be entitled to a tax credit under section 118.2 of the Income Tax Act for a portion of the remuneration paid to another person by the taxpayer for performing those activities. Such tax credit would apply particularly to senior citizens, provided that they establish through a medical certificate that they are incapable of performing housekeeping activities.

Apart from sums paid for the performance of housekeeping activities, the taxpayer would also be entitled to a tax credit for physical or mental impairment under section 118.3 of the Act.