C-246
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-246
An Act to amend the Income Tax Act (hearing impairment)
first reading, June 22, 2011
Mr. Julian
411099
SUMMARY
This enactment amends paragraph 118.4(1)(b) and subparagraph 118.4(1)(c)(iv) of the Income Tax Act to establish that the ability of an individual with a hearing impairment to perform a basic activity of daily living is markedly restricted when the individual is unable to hear without the use of assistive listening devices. It also defines a basic activity of daily living in relation to an individual with a hearing impairment.
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1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-246
An Act to amend the Income Tax Act (hearing impairment)
R.S., 1985, 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. (1) Paragraph 118.4(1)(b) of the Income Tax Act is replaced by the following:
(b) except in the case of an individual with a hearing impairment, an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living;
(b.01) in the case of an individual with a hearing impairment, an individual's ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, the individual is unable to perform a basic activity of daily living;
(2) Subparagraph 118.4(1)(c)(iv) of the Act is replaced by the following:
(iv) hearing so as to understand another person in a normal setting without the use of assistive listening devices,
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada