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
NOTE
2nd Session, 41st Parliament
This bill was introduced during the First Session of the 41st 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.
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.
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 Commons