Human Resources committee  That is a question for the government and the Department of Finance because it concerns the tax credit policy. It is not an administrative question.

Human Resources committee  Most definitely it would. Most medical expenses prescribed by physicians are eligible for the medical expenses tax credit.

Human Resources committee  As I noted earlier, if the child is in fact disabled, either physically or mentally, for a prolonged period, which is considered a year, then with the medical practitioner's certification they are entitled to all of these benefits.

Human Resources committee  No, the agency has not studied adoption. This is a question of tax policy that might be looked at by the Department of Finance, which would consider the amounts that are contained within the Income Tax Act. Those are the limits that will appear within our system. The reality is t

Human Resources committee  Under our tax system in Canada, if a physician can say that the child is ill and has a long-term illness, the existing benefits in the system are available for the child. CRA and the Department of Finance do not determine whether the child has needs. We leave it up to a qualifie

Human Resources committee  As I said at the beginning of my comments, when a child is adopted, the family is entitled to all the family benefits. We have benefits, credits, deductions. There are a lot in each category. For example, child care expenses are deductible. There are credits for activities for ch

Human Resources committee  As far as we are concerned, there do not have to be permanent consequences. If the illness lasts a year, that is enough. Once again, it is up to the physician to determine whether the child has a chronic illness.

Human Resources committee  Exactly.

Human Resources committee  Good morning, Madam Chairperson, and thank you for the invitation to appear before you today. My name is Mickey Sarazin. I'm a director general in the legislative policy directorate within the Canada Revenue Agency. I'm accompanied today by Nathalie Dumais, who is the director