Bill C-246

SUMMARY

This enactment amends paragraph 118.4(1)(b) and subparagraph 118.4(1)(c)(iv) of the Income Tax Act to establish that the ability of an individual with a hearing impairment to perform a basic activity of daily living is markedly restricted when the individual is unable to hear without the use of assistive listening devices. It also defines a basic activity of daily living in relation to an individual with a hearing impairment.