Bill C-296
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2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-296
An Act to amend the Income Tax Act (tax credits for dependants)
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. Paragraph 118(1)(d) of the Income Tax Act is replaced by the following:
Dependants
(d) for each dependant of the individual for the year who
(i) attained the age of 18 years before the end of the year and was dependent on the individual because of mental or physical infirmity, or
(ii) was the father, mother, grandfather or grandmother of the individual,
the amount determined by the formula
$8,466 - E
where
E is the greater of $4,966 and the dependant’s income for the year, and
Published under authority of the Speaker of the House of Commons
Available from:
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Public Works and Government Services Canada
Available from:
Publishing and Depository Services
Public Works and Government Services Canada