C-296
Second Session, Fortieth 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)
first reading, February 6, 2009
NOTE
3rd Session, 40th Parliament
This bill was introduced during the Second Session of the 40th 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 Second Session. The number of the bill remains unchanged.
Ms. Folco
402043
SUMMARY
This enactment amends the Income Tax Act to allow individuals to claim a tax credit for the following dependants: father, mother, grandfather and grandmother.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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 CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada