C-245
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-245
An Act to amend the Income Tax Act (expenses incurred by caregivers)
first reading, June 21, 2011
Mr. Stoffer
411199
SUMMARY
This enactment amends the Income Tax Act to allow a taxpayer who provides care to a member of the taxpayer’s family — “member of the taxpayer's family” being defined in a broad sense — to deduct the cost of reasonably necessary goods, equipment and services purchased or leased in order to care for the individual if the individual is entitled to an impairment credit under section 118.3 of that Act.
A taxpayer may be a caregiver by voluntary act. It is not necessary that the nearest relative be the caregiver.
Expenses that would be incurred if the member of the taxpayer's family were not impaired, such as for food, household supplies and normal utilities, are excluded.
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-245
An Act to amend the Income Tax Act (expenses incurred by caregivers)
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. The Income Tax Act is amended by adding the following after section 118.4:
Definitions
118.41 (1) The definitions in this subsection apply in this section.
“caregiver expense”« dépense de l’aidant
naturel »
“caregiver expense” means the cost of purchasing or leasing any goods, equipment or services prescribed by the regulations that are reasonably necessary to enable the taxpayer to care for an individual mentioned in subsection (2), including special equipment, services or modifications brought to a dwelling in order to feed, protect and care for the individual or to improve the individual’s mobility or general well-being, but does not include the cost of food, household supplies, normal utilities and other household expenses that would normally have been incurred by the individual if the individual were not impaired.
“member of the taxpayer’s family”« membre de la famille du contribuable »
“member of the taxpayer’s family” includes
(a) the taxpayer's spouse or common-law partner; and
(b) the taxpayer's child, grandchild, parent, grandparent, sibling, aunt or uncle, or a person in an equivalent relationship with the taxpayer as a result of
(i) marriage, or
(ii) a common-law relationship.
Deduction for caregiver expenses
(2) There may be deducted from the taxable income of a taxpayer for a taxation year the aggregate of all amounts each of which is an amount paid in the year by the taxpayer for caregiver expenses necessary to care for an individual who was, in the year,
(a) a member of the taxpayer’s family;
(b) entitled to a credit under section 118.3 in respect of an impairment; and
(c) as a result of a normal family obligation or the voluntary undertaking by the taxpayer to be a caregiver, dependent on the taxpayer for care by reason of the impairment. 
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada