Income Tax Amendments Act, 2000 (S.C. 2001, c. 17)
Full Document:
Assented to 2001-06-14
95. (1) Subsection 118.2(2) of the Act is amended by adding the following after paragraph (l.2):
(l.21) for reasonable expenses, relating to the construction of the principal place of residence of the patient who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the patient to gain access to, or to be mobile or functional within, the patient’s principal place of residence;
(2) Subsection (1) applies to the 2000 and subsequent taxation years.
96. (1) The portion of subsection 118.3(1) of the French version of the Act before paragraph (a) is replaced by the following:
Marginal note:Crédit d’impôt pour déficience mentale ou physique
118.3 (1) Un montant est déductible dans le calcul de l’impôt payable par un particulier en vertu de la présente partie pour une année d’imposition, si les conditions suivantes sont réunies :
(2) Paragraph 118.3(1)(a.1) of the Act is replaced by the following:
(a.1) the effects of the impairment are such that the individual’s ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy that
(i) is essential to sustain a vital function of the individual,
(ii) is required to be administered at least three times each week for a total duration averaging not less than 14 hours a week, and
(iii) cannot reasonably be expected to be of significant benefit to persons who are not so impaired,
(3) The portion of paragraph 118.3(1)(a.2) of the French version of the Act before subparagraph (i) is replaced by the following:
a.2) l’une des personnes suivantes atteste, sur le formulaire prescrit, qu’il s’agit d’une déficience mentale ou physique grave et prolongée dont les effets sont tels que la capacité du particulier d’accomplir une activité courante de la vie quotidienne est limitée de façon marquée ou le serait en l’absence des soins thérapeutiques mentionnés à l’alinéaa.1) :
(4) Paragraph 118.3(1)(a.2) of the Act is amended by adding the following after subparagraph (i):
(i.1) a speech impairment, a medical doctor or a speech-language pathologist,
(5) The portion of paragraph 118.3(1)(a.2) of the English version of the Act after subparagraph (v) is replaced by the following:
has certified in prescribed form that the impairment is a severe and prolonged mental or physical impairment the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy referred to in paragraph (a.1),
(6) The portion of subsection 118.3(1) of the Act after paragraph (c) is replaced by the following:
there may be deducted in computing the individual’s tax payable under this Part for the year the amount determined by the formula
A × (B + C)
where
- A
- is the appropriate percentage for the year,
- B
- is $6,000, and
- C
- is
(a) where the individual has not attained the age of 18 years before the end of the year, the amount, if any, by which
(i) $3,500
exceeds
(ii) the amount, if any, by which
(A) the total of all amounts each of which is an amount paid in the year for the care or supervision of the individual and included in computing a deduction under section 63, 64 or 118.2 for a taxation year
exceeds
(B) $2,050, and
(b) in any other case, zero.
(7) Clause 118.3(2)(a)(i)(B) of the Act is replaced by the following:
(B) paragraph (c.1) or (d) of that description where the person is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or
(8) Subsection 118.3(4) of the Act is replaced by the following:
Marginal note:Additional information
(4) Where a claim under this section or under section 118.8 is made in respect of an individual’s impairment
(a) if the Minister requests in writing information with respect to the individual’s impairment, its effects on the individual and, where applicable, the therapy referred to in paragraph (1)(a.1) that is required to be administered, from any person referred to in subsection (1) or (2) or section 118.8 in connection with such a claim, that person shall provide the information so requested to the Minister in writing; and
(b) if the information referred to in paragraph (a) is provided by a person referred to in paragraph (1)(a.2), the information so provided is deemed to be included in a certificate in prescribed form.
(9) Subsections (1) to (3) and (5) to (8) apply to the 2000 and subsequent taxation years except that, in applying subsection (6) to the 2000 taxation year, the references to “$6,000”, “$3,500” and “$2,050” in the descriptions of B and C in the formula in subsection 118.3(1) of the Act, as enacted by subsection (6), shall be read as references to “$4,293”, “$2,941” and “$2,000”, respectively.
(10) Subsection (4) applies to certifications made after October 17, 2000.
97. (1) The portion of subsection 118.4(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Reference to medical practitioners, etc.
(2) For the purposes of sections 63, 118.2, 118.3 and 118.6, a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, occupational therapist, optometrist, pharmacist, psychologist or speech-language pathologist is a reference to a person authorized to practise as such,
(2) Subsection (1) applies to certifications made after October 17, 2000.
98. (1) The portion of subsection 118.6(1) of the Act before the definition “designated educational institution” is replaced by the following:
Marginal note:Definitions
118.6 (1) For the purposes of sections 63 and 64 and this subdivision,
(2) Paragraphs (a) and (b) of the description of B in subsection 118.6(2) of the Act are replaced by the following:
(a) $400 is multiplied by the number of months in the year during which the individual is enrolled in a qualifying educational program as a full-time student at a designated educational institution, and
(b) $120 is multiplied by the number of months in the year (other than months described in paragraph (a)), each of which is a month during which the individual is enrolled at a designated educational institution in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program,
(3) The portion of subsection 118.6(2) of the Act after the description of B is replaced by the following:
if the enrolment is proven by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information and, in respect of a designated educational institution described in subparagraph (a)(ii) of the definition “designated educational institution” in subsection (1), the individual has attained the age of 16 years before the end of the year and is enrolled in the program to obtain skills for, or improve the individual’s skills in, an occupation.
(4) Subsection (1) applies to the 2000 and subsequent taxation years.
(5) Subsection (2) applies to the 2001 and subsequent taxation years.
(6) Subsection (3) applies to the 1999 and subsequent taxation years.
99. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following:
- C
- is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under any of sections 118.1, 118.2, 118.5, 118.6, 118.62, 118.8, 118.9 and 121;
(2) Paragraph 118.61(2)(b) of the Act is replaced by the following:
(b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under any of sections 118.1, 118.2, 118.5, 118.6, 118.62, 118.8, 118.9 and 121.
(3) Section 118.61 of the Act is amended by adding the following after subsection (2):
Marginal note:Unused tuition and education tax credits at the end of 2000
(3) For the purpose of determining the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year that begins after 2000, the individual’s unused tuition fee and education tax credits at the end of the individual’s 2000 taxation year is deemed to be 16/17 of the amount that would be the individual’s unused tuition and education tax credits at the end of that year if this section were read without reference to this subsection.
(4) Subsections (1) and (2) apply to the 1999 and subsequent taxation years.
(5) Subsection (3) applies to the 2001 and subsequent taxation years.
100. (1) Paragraph (c) of the description of B in section 118.7 of the Act is replaced by the following:
(c) the amount by which
(i) the total of all amounts each of which is an amount payable by the individual in respect of self-employed earnings for the year as a contribution under the Canada Pension Plan or under a provincial pension plan within the meaning assigned by section 3 of that Act (not exceeding the maximum amount of such contributions payable by the individual for the year under the plan)
exceeds
(ii) the amount deductible under paragraph 60(e) in computing the individual’s income for the year.
(2) Subsection (1) applies to the 2001 and subsequent taxation years.
- Date modified: