Peter Julian NDP
Introduced as a private member’s bill. (These don’t often become law.)
This is from the published bill. The Library of Parliament often publishes better independent summaries.
This enactment adds a new paragraph 118.4(1)(b.01) to and amends 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.