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Bill C-430

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1st Session, 37th Parliament,
49-50-51 Elizabeth II, 2001-2002

House of Commons of Canada

BILL C-430

An Act to amend the Income Tax Act (child care expenses)

R.S., 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:

1. Subparagraph (i) of the description of C in paragraph 63(2)(b) of the Income Tax Act is amended by striking out the word ``or'' at the end of Clause (C), by replacing the word ``and'' with the word ``or'' at the end of Clause (D) and by adding the following after Clause (D):

        (E) a person who carried on an active business on a regular and continuous basis, and