An Act to amend the Income Tax Act (expenses incurred by caregivers)

This bill was last introduced in the 39th Parliament, 2nd Session, which ended in September 2008.

This bill was previously introduced in the 39th Parliament, 1st Session.


Peter Stoffer  NDP

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


Not active, as of April 6, 2006
(This bill did not become law.)


This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Income Tax Act to allow a taxpayer who provides care to a member of the taxpayer’s family — “member of the taxpayer's family” being defined in a broad sense — to deduct the cost of reasonably necessary goods, equipment and services purchased or leased in order to care for the individual if the individual is entitled to an impairment credit under section 118.3 of that Act.

A taxpayer may be a caregiver by voluntary act. It is not necessary that the nearest relative be the caregiver.

Expenses that would be incurred if the individual were not impaired, such as for food, normal household supplies and normal utilities, are excluded.


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.

CaregiversPetitionsRoutine Proceedings

March 22nd, 2007 / 10:15 a.m.
See context


Chris Charlton NDP Hamilton Mountain, ON

Mr. Speaker, my last petition, and I will be very brief on this petition, is again from families in Hamilton Mountain who have been forced to act as caregivers for their families.

The petitioners are asking this Parliament that all Canadians who provide care to a member of their family receive the financial support they need by passing the NDP's Bill C-209 and Bill C-240.

Income Tax ActRoutine Proceedings

April 6th, 2006 / 10:40 a.m.
See context


Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-209, An Act to amend the Income Tax Act (expenses incurred by caregivers).

Mr. Speaker, as you know, in an aging society many of us are caught in what we call the sandwich generation where we are looking after children and our parents. Many of those people looking after our elderly are elderly themselves and they incur tremendous expenses on their own looking after the care of people who are severely disabled or under various ailments. I believe that the expenses they incur while looking after their loved ones should be completely tax deductible.

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