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Bill C-208

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First Reading

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	2nd Session, 37th Parliament, 51 Elizabeth II, 2002
	House of Commons of Canada
	BILL C-208
	An Act to amend the Income Tax Act (herbal remedies)
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. 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;
	2. Subsection 221(1) of the Act is amended by adding the following after paragraph (a):
	(a.1) defining the expression ``herbal remedy'' for the purposes of paragraph 118.2(2)(n.1);