Bill C-323

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	1st Session, 36th Parliament, 46-47 Elizabeth II, 1997-98
	The House of Commons of Canada
	BILL C-323
	An Act to amend the Income Tax Act (tax credit for mental or physical impairment)
R.S., c. 1 (5th Supp.); 1994, cc. 7, 8, 13, 21, 28, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46; 1996, cc. 11, 21, 23; 1997, cc. 10, 12, 25, 26	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	*1. Paragraphs 118.4(1)(c) and (d) of the Income Tax Act* are replaced by the following:**
	(c) a basic activity of daily living in relation to an individual means
	(i) perceiving, thinking and remembering,
	(ii) feeding and dressing oneself,
	(iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual,
	(iv) hearing so as to understand, in a quiet setting, another person familiar with the individual,
	(v) eliminating (bowel or bladder functions),
	(vi) walking, or
	(vii) housekeeping ; and
	(d) for greater certainty, no other activity, including working or a social or recreational activity, shall be considered as a basic activity of daily living.
	2. Section 1 is applicable to the 1997 and subsequent taxation years.

BILL C-323