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

This bill was last introduced in the 40th Parliament, 3rd Session, which ended in March 2011.

This bill was previously introduced in the 40th Parliament, 2nd Session and the 40th Parliament, 1st Session.


Peter Stoffer  NDP

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


Introduced, as of Jan. 26, 2009
(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 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.


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

November 21st, 2008 / 12:15 p.m.
See context


Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-212, An Act to amend the Income tax Act (in-home care of relatives).

Mr. Speaker, as everybody knows, there is quite a sandwich generation in this country where individuals are looking after their children as well as looking after their seniors. In many cases, some seniors are infirm with various ailments and concerns.

We believe that any expenses incurred by those individuals should be tax deductible. We also believe they should be allowed time off work to provide care so that seniors and people with certain disabilities have the opportunity to stay at home and be cared for by their loved ones.

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