Bill C-289
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
|
2nd Session, 36th Parliament, 48 Elizabeth II, 1999
|
|
|
The House of Commons of Canada
|
|
|
BILL C-289 |
|
|
An Act to amend the Income Tax Act (child
adoption expenses)
|
|
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;
1999, cc. 10,
17, 22, 26, 31
|
|
|
|
1. The Income Tax Act is amended by
adding the following after section 62:
|
|
Deduction of
child adoption
expenses
|
62.1 (1) Where a prescribed form
containing prescribed information is filed
with a taxpayer's return under this Part for the
taxation year, there may be deducted in
computing the taxpayer's income for the year
such amount as the taxpayer claims not
exceeding the total of all amounts each of
which is an amount paid, as or on account of
adoption expenses incurred in that year or the
preceding two years in respect of an eligible
child of the taxpayer, by the taxpayer or other
adoptive parent of the child, as the case may
be, to the extent that
|
|
|
|
|
|
|
|
|
and the payment of which is proven by filing
with the Minister
|
|
|
|
|
|
|
|
|
but not exceeding $7000 in respect of each
eligible child of the taxpayer.
|
|
Definitions
|
(2) In this section,
|
|
``adoption
expense'' « frais d'adoption »
|
``adoption expense'' means any expense
incurred as or on account of adopting a child
and includes
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
but does not include
|
|
|
|
|
|
|
|
``Canadian
adoption
order'' « ordonnance d'adoption canadienne »
|
``Canadian adoption order'' means an
adoption order made by a court in Canada.
|
|
``child'' « enfant »
|
``child'' means any person who is under
seventeen years of age;
|
|
``eligible
child'' « enfant admissible »
|
``eligible child'' means a child who has been
adopted by a taxpayer and in respect of
whom a Canadian adoption order has been
made or a foreign adoption order has been
made and recognized by a recognition
order.
|
|
``foreign
adoption
order'' « ordonnance d'adoption étrangère »
|
``foreign adoption order'' means an adoption
order made by a court or other authority
outside Canada.
|
|
``recogni- tion order'' « ordonnance d'homologati on »
|
``recognition order'' means an order made by
a court in Canada in respect of a foreign
adoption order that recognizes the foreign
adoption order as having the same force and
effect as a Canadian adoption order.
|
|
Interpreta- tion
|
(3) For greater certainty, ``the two
preceding years'' in subsection (1) does not
include the the two years preceding the year
this section comes into force.
|
|