moved for leave to introduce Bill C-331, an act to amend the Income Tax Act, (tax credit for mental or physical impairment).
Mr. Speaker, this bill would ensure that a taxpayer who has a physical or mental impairment that prevents him or her from performing housekeeping activities at his or her place of residence would be entitled to a tax credit under section 118.2 of the Income Tax Act for a portion of the remuneration paid to another person by the taxpayer for performing those activities.
Such tax credits would apply particularly to senior citizens provided that they establish through a medical certificate that they are incapable of performing housekeeping activities. Apart from some pay for the performance of housekeeping activities, the taxpayer would also be entitled to a tax credit for physical or mental impairment under section 118.3 of the act.
(Motion deemed adopted, bill read the first time and printed.)