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

This bill was last introduced in the 41st Parliament, 2nd Session, which ended in August 2015.

This bill was previously introduced in the 41st Parliament, 1st Session.


Peter Stoffer  NDP

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


Introduced, as of Oct. 16, 2013
(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, 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

June 21st, 2011 / 10:20 a.m.
See context


Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-245, An Act to amend the Income Tax Act (expenses incurred by caregivers).

Mr. Speaker, I could not help but notice that the Conservatives have adopted some aspects of this bill in their budget. However, in typical fashion, they never go far enough.

This bill would expand the expenses provided for caregivers to allow them to assist and give of their time when they care for someone who is under palliative care or rehabilitation services. It would also allow those individuals time off work to provide that care.

Imagine a child diagnosed with cancer and only six months to live. What are those parents prepared to do? They would take time off work and care for their child during the last six months. If they could not afford to take time off work, they may lose their job, so not only would they suffer the loss of a child but they would suffer financially as well.

We simply do not think people should go through that alone. This bill would provide assistance with some of the costs in caring for an individual in their final stages of life or in severe rehabilitation services.

We hope that this bill and all the others, which are some of the finest pieces of legislation ever to grace the floor of the House of Commons, get passed all bundled together very quickly.

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