Bill C-323
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SUMMARY |
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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.
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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.
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