FEDERAL BILL

Bill C-263, An Act To Amend The Income Tax Act (hearing Impairment)

FEDERAL BILL - AMENDS ONE STATUTE

1st Reading
April 23, 2016


SUMMARY 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 ... (Click for more)


Published on April 23, 2016

Bill Summary

Bill C-263, An Act To Amend The Income Tax Act (hearing Impairment)

SUMMARY

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.

This Bill Amends The Following Statutes

  1. Income Tax Act R.S.C., 1985, c. 1 (5th Supp.)

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