Bill C-351 (Historical)

An Act to amend the Income Tax Act (herbal remedies)

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.

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 March 27, 2009
(This bill did not become law.)

Summary

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

The purpose of this enactment is to expand the list of allowable medical expense deductions in the Income Tax Act to include expenses incurred for a herbal remedy prescribed as a substitute for a prescription drug that would qualify as a medical expense under that Act, but which a person cannot use because he or she has severe allergies or sensitivities to that drug.

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

March 27th, 2009 / 12:05 p.m.
See context

NDP

Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-351, An Act to amend the Income Tax Act (herbal remedies).

Madam Speaker, thousands upon thousands of Canadians cannot take pharmaceutical sulpha-based drugs and their doctors recommend alternative remedies for their ailments. I for one, and many others, do not believe they should be taxed. These should be considered a medical expense and people should able to deduct that expense from their income tax. They should not be taxed because fair is fair. For those who cannot take the regular sulpha-based pharmaceuticals, if these alternative are available to help improve their lives, so be it.

We are very pleased to introduce the bill, which would remove the tax and make it a tax deduction for people.

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