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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.816138&sl=0
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| Title | An Act to amend the Income Tax Act (hearing impairment) = Loi modifiant la Loi de l'impôt sur le revenu (déficience auditive). |
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| Publication type | Monograph - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Digital text |
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| Parallel description | [French] |
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| Description | ii, 1 p. |
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