Bill C-209

SUMMARY

This enactment amends the Income Tax Act to allow a taxpayer who provides care to a member of the taxpayer’s family — “member of the taxpayer's family” being defined in a broad sense — to deduct the cost of reasonably necessary goods, equipment and services purchased or leased in order to care for the individual if the individual is entitled to an impairment credit under section 118.3 of that Act.

A taxpayer may be a caregiver by voluntary act. It is not necessary that the nearest relative be the caregiver.

Expenses that would be incurred if the individual were not impaired, such as for food, normal household supplies and normal utilities, are excluded.