Bill C-434 (Historical)

An Act to amend the Income tax Act (in-home care of relatives)

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.

Sponsor

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

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of Oct. 16, 2007
(This bill did not become law.)

Summary

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 with a live-in relative who is 65 years of age or older, or who has a mental or physical infirmity, to receive a personal tax credit equivalent to the subsidy normally provided by the Government of Canada to a long-term care facility with respect to such a relative.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

All House mentions

Income Tax ActRoutine Proceedings

April 30th, 2007 / 3:10 p.m.
See context

NDP

Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-434, An Act to amend the Income tax Act (in-home care of relatives).

Mr. Speaker, the basic summary states that this enactment would:

--amend the Income Tax Act to allow a taxpayer with a live-in relative who is 65 years of age or older, or who has a mental or physical infirmity, to receive a personal tax credit equivalent to the subsidy normally provided by the Government of Canada to a long-term care facility with respect to such a relative.

The purpose of this bill is to allow people who have infirmities later in life to stay in their own homes longer and it states that people who care for these individuals should receive a tax break equivalent to the break that would be received if they were put in a nursing home or other institution. We ask for speedy passage of the bill.

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