Bill C-225 (Historical)

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

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 member of the taxpayer's family were not impaired, such as for food, normal household supplies and normal utilities, are excluded.

Income Tax Act

[Peter Stoffer, NDP, Sackville—Eastern Shore, NS]

moved for leave to introduce Bill C-225, An Act to amend the Income Tax Act (expenses incurred by caregivers).

Mr. Speaker, this bill relates to the bill concerning employment insurance, where people can take time off work to care for their loved ones. They incur expenses. They may have to purchase medical equipment, prescriptions, et cetera, or they may need to hire someone for respite leave. Those expenses should be tax deductible.

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