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

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Sponsor

Peter Julian  NDP

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 April 22, 2016
(This bill did not become law.)

Summary

This is from the published bill.

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.

Similar bills

C-246 (41st Parliament, 2nd session) An Act to amend the Income Tax Act (hearing impairment)
C-246 (41st Parliament, 1st session) An Act to amend the Income Tax Act (hearing impairment)
C-577 (40th Parliament, 3rd session) An Act to amend the Income Tax Act (hearing impairment)

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.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-263s:

C-263 (2022) Responsible Business Conduct Abroad Act
C-263 (2021) Equalization and Transfers Fairness Act
C-263 (2013) An Act to amend the Canadian Human Rights Act (social condition)
C-263 (2011) An Act to amend the Canadian Human Rights Act (social condition)
C-263 (2010) An Act to amend the Referendum Act (reform of the electoral system of Canada)
C-263 (2009) An Act to amend the Referendum Act (reform of the electoral system of Canada)

Income Tax ActRoutine Proceedings

April 22nd, 2016 / 12:10 p.m.

NDP

Peter Julian NDP New Westminster—Burnaby, BC

moved for leave to introduce Bill C-263, An Act to amend the Income Tax Act (hearing impairment).

Mr. Speaker, I would like to thank my colleague from Abitibi—Baie-James—Nunavik—Eeyou for the work he does in the House and his tremendous understanding of the challenges Canadians with disabilities must overcome. I would like to thank him for seconding the bill.

More than three million Canadians are deaf or hearing impaired. Unfortunately, the current regulations governing the tax credit are such that almost none of these people can access the credit. That has to change. That is why I am introducing this bill today.

I am presenting this bill because, quite frankly, when we see the millions of Canadians who are deaf, deafened, or hard of hearing, who are simply not able to access the disability tax credit because of regulations that are simply far too severe, there has to be change. I must say that the bill is supported by the Canadian Hard of Hearing Association and the Canadian audiologists association, and all the Canadians who are deaf, deafened, or hard of hearing who believe that they, too, should have access to the disability tax credit. I hope that all members of Parliament will support this important legislation.

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