Income Tax Act — I-3.3 118.3
 is $6,000, and C is (a) where the individual has not attained the age of 18 years before the end of the year, the amount, if any, by which (i) $3,500 exceeds (ii) the amount, if any, by which (A) the total of all amounts each of which is an amount paid in the year for the care or supervision of the individual and included in computing a deduction under section 63, 64 or 118.2 for a taxation year exceeds (B) $2,050, and (b) in any other case, zero. Time spent on therapy (1.1) For the purpose of paragraph 118.3(1)(a.1), in determining whether therapy is required to be administered at least two times each week for a total duration averaging not less than an average of 14 hours a week, the time spent on administering therapy (a) includes only time spent on activities that require the individual to take time away from normal everyday activities in order to receive the therapy; (b) in the case of therapy that requires (i) a regular dosage of medication that is required to be adjusted on a daily basis, includes time spent on activities that are directly related to the determination of the dosage of the medication, and (ii) the daily consumption of a medical food or medical formula to limit intake of a particular compound to levels required for the proper development or functioning of the body, includes the time spent on activities that are directly related to the determination of the amount of the compound that can be safely consumed; (c) in the case of (i) a child who is unable to perform the activities related to the administration of the therapy as a result of the child’s age, includes the time spent by another person to perform or supervise those activities for the child, and (ii) an individual who is unable to perform the activities related to the administration of the therapy because of the effects of an impairment or impairments in physical or mental functions, includes the time required to be spent by another person to assist the individual in performing those activities; and (d) does not include time spent on (i) activities (other than activities described in paragraph (b)) related to dietary or exercise restrictions or regimes, (ii) travel time, (iii) medical appointments (other than medical appointments to receive therapy or to determine the daily dosage of medication, medical food or medical formula), (iv) shopping for medication, or (v) recuperation after therapy (other than medically required recuperation). Deeming (1.2) Despite subsection (1.1), an individual who is diagnosed with type 1 diabetes mellitus is deemed to require therapy to be administered at least two times each week for a total duration averaging not less than 14 hours a week. Dependant having impairment (2) Where (a) an individual has, in respect of a person (other than a person in respect of whom the person’s spouse or common-law partner deducts for a taxation year an amount under section 118 or 118.8) who is resident in Canada at any time in the year and who is entitled to deduct an amount under subsection (1) for the year, (i) claimed for the year a deduction under subsection 118(1) because of (A) paragraph (b) of the description of B in that subsection, or (B) paragraph (d) of that description where the person is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or (ii) could have claimed for the year a deduction referred to in subparagraph (i) in respect of the person if (A) the person had no income for the year and had attained the age of 18 years before the end of the year, and (B) in the case of a deduction referred to in clause (i)(A), the individual were not married or not in a common-law partnership, and (b) no amount in respect of remuneration for an attendant, or care in a nursing home, because of that person’s mental or physical impairment, is included in calculating a deduction under section 118.2 (otherwise than under paragraph