An Act to amend the Income Tax Act (hearing impairment)

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 Julian  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 paragraph 118.4(1)(b) and subparagraph 118.4(1)(c)(iv) of the Income Tax Act to establish that the ability of an individual with a hearing impairment to perform a basic activity of daily living is markedly restricted when the individual is unable to hear without the use of assistive listening devices. It also defines a basic activity of daily living in relation to an individual with a hearing impairment.


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 22nd, 2011 / 3:20 p.m.
See context


Peter Julian NDP Burnaby—New Westminster, BC

moved for leave to introduce Bill C-246, An Act to amend the Income Tax Act (hearing impairment).

Mr. Speaker, I would like to thank the hon. member for Montcalm, who is seconding this bill. He is one of the strongest advocates in this House when it comes to the rights of persons with disabilities.

The bill would establish equality for hard of hearing and deafened Canadians. With the disability tax credit currently many hard of hearing and deafened Canadians are not able to access tax credits because the tax credit regulations basically force the person to be in an ideal situation in order not to hear.

What the bill purports to do would be to put in place a system where, in a real working life, somebody who is hard of hearing or deafened is unable to hear, would then be able to access this credit.

The bill is endorsed by the Canadian Hard of Hearing Association, Voice for Hearing Impaired Children, the Canadian Association of Speech Language Pathologists and Audiologists and the Canadian Academy of Audiology. All of those organizations urge all members of the House to support the bill so that we can get equality for deafened and hard of hearing Canadians.

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