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.
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| Department/Agency | Canada. Parliament. House of Commons. |
|---|---|
| Title | An Act to amend the Income Tax Act (hearing impairment) = Loi modifiant la Loi de l'impôt sur le revenu (déficience auditive). |
| Variant title | Loi modifiant la Loi de l’impôt sur le revenu (déficience auditive) |
| Series title | Bill C-... ; Bill C-263, 1st session, 42nd Parliament |
| Publication type | Series - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | First reading, April 22, 2016. Text in English and in French. |
| Publishing information | [Ottawa] : House of Commons, 2016. |
| Description | ii, 1 p. |
| Catalogue number |
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| Subject terms | Hearing disabilities Taxes Legislation |
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