Bill C-496

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First Reading

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	1st Session, 36th Parliament, 46-47-48 Elizabeth II, 1997-98-99
	The House of Commons of Canada
	BILL C-496
	An Act to amend the Income Tax Act (medical expenses)
	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., cc. 1, 2 (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; 1998, cc. 19, 21, 34	*1. Subsection 118.2(2) of the Income Tax Act* is amended by adding the following after paragraph (n):**
	(n.1) for any herbal care remedy that is purchased for use by the patient who has been certified by a medical practitioner to have a severe allergy or a severe environmental sensitivity to a drug, medicament, preparation or substance described in paragraph (n) that is needed for use by the patient for a purpose referred to in paragraph (n), and the remedy is prescribed by a medical practitioner as a substitute for that drug, medicament, preparation or substance, as the case may be.
	*2. The Income Tax Act* is amended by adding the following after subsection 118.2(2):**
Definition	(2.1) In paragraph (n.1), ``medical practitioner'' means a person who is registered and entitled under the laws of a province to practice the profession of medicine or dentistry in that province.
	3. Subsection 221(1) of the Act is amended by adding the following after paragraph (a):
	(a.1) prescribing the expression ``herbal remedy'' for the purposes of paragraph 118.2(2)(n.1);