C-238
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-238
An Act to amend the Income Tax Act (in-home care of relatives)
first reading, June 21, 2011
Mr. Stoffer
411187
SUMMARY
This enactment amends the Income Tax Act to allow an individual with a live-in relative who is 65 years of age or older, or who has a mental or physical infirmity, to receive a personal tax credit equivalent to the subsidy normally provided by the Government of Canada to a long-term care facility with respect to such 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-238
An Act to amend the Income Tax Act (in-home care of relatives)
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 portion of paragraph 118(1)(c.1) of the Income Tax Act after subparagraph (iii) is replaced by the following:
the amount that is equal to the amount that the long-term care facility closest to the self-contained domestic establishment would have received from the Government of Canada with respect to the particular person had that person been a resident of the facility,
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada