This enactment adds a new paragraph 118.‍4(1)‍(b.‍01) to and amends subparagraph 118.‍4(1)‍(c)‍(iv) of the Income Tax Act to establish that the ability of an individual with a hearing impairment to perform a basic activity of daily living is markedly restricted when the individual is unable to hear without the use of assistive listening devices. It also defines a basic activity of daily living in relation to an individual with a hearing impairment.

R.‍S.‍, 1985, 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:

• (b)  Insertion start subject to paragraph (b.‍01), Insertion end an individual’s ability to perform a basic activity of daily living is markedly restricted only when all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living;

• Start of inserted block

  (b.‍01) in the case of an individual with a hearing impairment, the individual’s ability to perform a basic activity of daily living is markedly restricted only when all or substantially all of the time, the individual is unable to perform a basic activity of daily living;

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• (iv) hearing so as to understand another person in a Insertion start normal Insertion end setting Insertion start without the use of assistive listening devices Insertion end ,