C-250
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-250
An Act to amend the Income Tax Act (herbal remedies)
first reading, June 22, 2011
Mr. Stoffer
411202
SUMMARY
The purpose of this enactment is to expand the list of allowable medical expense deductions in the Income Tax Act to include expenses incurred for a herbal remedy prescribed as a substitute for a prescription drug that would qualify as a medical expense under that Act, but which a person cannot use because he or she has severe allergies or sensitivities to that drug.
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1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-250
An Act to amend the Income Tax Act (herbal remedies)
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 adding the following after paragraph (n):
(n.1) for any herbal remedy that is
(i) purchased for use by a patient who has been certified by a medical practitioner to have a severe allergy or a severe sensitivity to a drug, medicament or other preparation or substance described in paragraph (n), and
(ii) prescribed by a medical practitioner as a substitute for that drug, medicament or other preparation or substance;
2. Subsection 221(1) of the Act is amended by adding the following after paragraph (a):
(a.1) defining “herbal remedy” for the purposes of paragraph 118.2(2)(n.1);
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