moved for leave to introduce Bill C-361, an act to amend the Income Tax Act (to provide for the deduction of funeral expenses).
Mr. Speaker, the bill would allow a tax deduction of up to $10,000 for a taxpayer who has paid the funeral expenses of a person who has been buried in Canada. Taxpayers eligible for the tax deduction include the taxpayer who has died, the legal representative of the taxpayer who has died or any other taxpayer who has paid the funeral expenses of the person who has died.
(Motions deemed adopted, bill read the first time and printed)