Bill C-211

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	1st Session, 37th Parliament, 49-50 Elizabeth II,
	House of Commons of Canada
	BILL C-211
	An Act to amend the Income Tax Act (herbal remedies)
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:
1994, c. 7, Sch. II, s. 89; 1994, c. 7, Sch. VII, s. 9; 1994, c. 7, Sch. VIII, s. 54; 1998, c. 19, s. 23; 1999, c. 22, s. 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 remedy that is
	(i) purchased for use by a 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), and
	(ii) prescribed by a medical practitioner as a substitute for that drug, medicament, preparation or substance.
1994, c. 7, Sch. II, s. 182; 1998, c. 19, s. 222	2. Subsection 221(1) of the Act is amended by adding the following after paragraph (a):
	(a.1) defining the expression ``herbal reme dy'' for the purposes of paragraph 118.2(2)(n.1);

BILL C-211