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Bill C-208

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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);