An Act to amend the Income Tax Act (hearing impairment) = Loi modifiant la Loi de l'impôt sur le revenu (déficience auditive). : XB421-263/1-PDF
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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.816138&sl=1
| Ministère/Organisme | Canada. Parliament. House of Commons. |
|---|---|
| Titre | An Act to amend the Income Tax Act (hearing impairment) = Loi modifiant la Loi de l'impôt sur le revenu (déficience auditive). |
| Variante du titre | Loi modifiant la Loi de l’impôt sur le revenu (déficience auditive) |
| Titre de la série | Bill C-... ; Bill C-263, 1st session, 42nd Parliament |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | Bilingue-[Anglais | Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | First reading, April 22, 2016. Text in English and in French. |
| Information sur la publication | [Ottawa] : House of Commons, 2016. |
| Description | ii, 1 p. |
| Numéro de catalogue |
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| Descripteurs | Hearing disabilities Taxes Legislation |