C-255
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-255
An Act to amend the Income Tax Act (herbal remedies)
first reading, May 4, 2006
NOTE
2nd Session, 39th Parliament
This bill was introduced during the First Session of the 39th Parliament. Pursuant to the Standing Orders of the House of Commons, it is deemed to have been considered and approved at all stages completed at the time of prorogation of the First Session. The number of the bill remains unchanged.
Mr. Stoffer
391107
SUMMARY
The purpose of this enactment is to expand the list of allowable medical expense deductions in the Income Tax Act to include expenses incurred for a herbal remedy prescribed as a substitute for a prescription drug that would qualify as a medical expense under that Act, but which a person cannot use because he or she has severe allergies or sensitivities to that drug.
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-255
An Act to amend the Income Tax Act (herbal remedies)
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. Subsection 118.2(2) of the Income Tax Act is amended by adding the following after paragraph (n):
(n.1) for any herbal remedy that is
(i) purchased for use by a patient who has been certified by a medical practitioner to have a severe allergy or a severe sensitivity to a drug, medicament or other preparation or substance described in paragraph (n), and
(ii) prescribed by a medical practitioner as a substitute for that drug, medicament or other preparation or substance;
2. Subsection 221(1) of the Act is amended by adding the following after paragraph (a):
(a.1) defining “herbal remedy” for the purposes of paragraph 118.2(2)(n.1);
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada