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

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 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.


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 / 12:30 p.m.
See context


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)