An Act to amend the Income Tax Act (expenses incurred by care-givers)

This bill was last introduced in the 37th Parliament, 1st Session, which ended in September 2002.


Peter Stoffer  NDP

Introduced as a private member’s bill. (These don’t often become law.)


Not active, as of March 28, 2001
(This bill did not become law.)


All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Income Tax ActRoutine Proceedings

March 28th, 2001 / 3:25 p.m.
See context


Peter Stoffer NDP Sackville—Musquodoboit Valley—Eastern Shore, NS

moved for leave to introduce Bill C-320, an act to amend the Income Tax Act (expenses incurred by care-givers).

Mr. Speaker, this is again another fine piece of legislation coming from the riding of Sackville—Musquodoboit Valley—Eastern Shore that will sweep the nation.

With the pressure on families, with what we call the sandwich generation looking after their children and elderly parents, this bill would allow caregivers the opportunity to deduct the expenses that are incurred in the care of an elderly or infirm person.

As our population ages, more and more people will require the benefits of family caregivers. The cost of caring for an infirm family member can be enormous. Without financial assistance, many families will simply be unable to provide care.

The bill would help all Canadians to make home care financially viable. I thank the Canadian Palliative Care Association and the Canadian Association for the Fifty-Plus for their expression of support for the bill.

(Motions deemed adopted, bill read the first time and printed)