Bill C-320
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1st Session, 37th Parliament, 49-50 Elizabeth II, 2001
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House of Commons of Canada
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BILL C-320 |
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An Act to amend the Income Tax Act
(expenses incurred by care-givers)
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1. The Income Tax Act is amended by
adding the following after section 118.4:
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Definitions
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118.41 (1) In this section,
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``care-giver
expense'' « dépense de l'aidant naturel »
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``care-giver expense'' means the cost of
purchasing or leasing goods or equipment
and acquiring services, more particularly
prescribed by the regulations, that are
reasonably necessary to enable the taxpayer
to care for an individual mentioned in
subsection (2), including special
equipment, services or modifications
brought to a dwelling in order to feed,
protect and care for the individual or to
improve the individual's mobility or
general well-being, but does not include the
cost of food, household supplies, normal
utilities and other household expenses that
would normally have been incurred by the
individual if the individual were not
impaired;
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``member of
the taxpayer's
family'' « membre de la famille du contribua- ble »
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``member of the taxpayer's family'' includes
the taxpayer's
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Deduction for
care-giver
expenses
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(2) From the taxable income of a taxpayer
for a taxation year there may be deducted the
aggregate of all amounts each of which is a
payment made by the taxpayer during the
taxation year for care-giver expense necessary
for the taxpayer to care for an individual who
was, in the taxation year
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