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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-361
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An Act to amend the Income Tax Act (to
provide for the deduction of funeral
expenses)
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| R.S., c. 1 (5th
Supp.)
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Her Majesty, by and with the advice and
consent of the Senate and House of Commons
of Canada, enacts as follows:
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1. The Income Tax Act is amended by
adding the following after paragraph
110(1)(d.3):
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| Funeral
expenses
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(d.4) an amount equal to the funeral
expenses of a person who is buried in
Canada, but not greater than $10,000, paid
by the taxpayer, if
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(i) the deduction is made within any
period of 24 months of the death of the
person, including the day of death,
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(ii) payment of the expenses is proven by
filing receipts with the Minister, and
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(iii) payment of the expenses was made
to a funeral practitioner qualified to
practise and licensed to operate a funeral
establishment under the laws of the place
where the expenses were incurred.
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For the purposes of this paragraph,
``taxpayer'' includes not only a taxpayer
who has died or the legal representative of
that taxpayer, but also any other taxpayer
who has paid for the funeral expenses of the
person who is buried in Canada;
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