C-417
Second Session, Fortieth Parliament,
57-58 Elizabeth II, 2009
HOUSE OF COMMONS OF CANADA
BILL C-417
An Act to amend the Income Tax Act (inborn error of metabolism)
first reading, June 11, 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.
Mr. Siksay
402266
SUMMARY
This enactment amends the Income Tax Act to allow a taxpayer a medical expense credit in respect of purchases of low-protein food products made on behalf of an eligible individual who has an inborn error of metabolism.
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-417
An Act to amend the Income Tax Act (inborn error of metabolism)
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 striking out “or” at the end of paragraph (t), adding “or” at the end of paragraph (u) and adding the following after paragraph (u):
(v) on behalf of the patient with an inborn error of metabolism, for the incremental cost of acquiring low-protein food products as compared to the cost of acquiring food products that are recommended as part of a standard diet by the Canada Food Guide, if the patient has been certified in writing by a medical practitioner to be a person who, because of that disorder, must consume low-protein food products as part of his or her medically supervised diet.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada