moved for leave to introduce Bill C-481, an act to amend the Income Tax Act (tax credit for mental or physical impairment).
Mr. Speaker, this bill would make it easier for those who take care of an individual with either a physical or mental impairment. It would create a provision within the Income Tax Act for a portion of the remuneration paid by the taxpayer to another person who is performing those activities to be a deductible amount.
(Motions deemed adopted, bill read the first time and printed)