Bill C-203
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1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-203
An Act to amend the Income Tax Act (in-home care of relative)
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. Clause 118(1)(c.1)(ii)(B) of the Income Tax Act is replaced by the following:
(B) resident in Canada and is the parent, grandparent, brother, sister, aunt, uncle, nephew or niece of the individual or of the individual’s spouse or common-law partner or is the individual's disabled spouse or disabled common-law partner, and
Published under authority of the Speaker of the House of Commons