C-203
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-203
An Act to amend the Income Tax Act (in-home care of relative)
first reading, June 8, 2011
Ms. Charlton
411070
SUMMARY
This enactment amends the Income Tax Act to allow an individual to claim, for a disabled spouse or disabled common-law partner, the tax credit for in-home care of a relative.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-203
An Act to amend the Income Tax Act (in-home care of relative)
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. Clause 118(1)(c.1)(ii)(B) of the Income Tax Act is replaced by the following:
(B) resident in Canada and is the parent, grandparent, brother, sister, aunt, uncle, nephew or niece of the individual or of the individual’s spouse or common-law partner or is the individual's disabled spouse or disabled common-law partner, and
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada