Bill C-212 explained in plain English
An Act to amend the Income tax Act (in-home care of relatives)
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 40th Parliament, 1st Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
Bill C-212 would amend the Income Tax Act to provide a personal tax credit to taxpayers who care for a live-in relative aged 65 or older or with a mental or physical infirmity, valued at what the government would have subsidized for that relative in a long-term care facility.
Bill C-212 proposes a change to Canada's income tax system to support people who provide in-home care for elderly or infirm relatives. Under this bill, if you live with and care for a relative who is 65 years old or older, or who has a mental or physical disability, you could receive a personal tax credit. The amount of this credit would equal the subsidy that the federal government would normally provide to a long-term care facility for that relative. In other words, if your relative would cost the government a certain amount to care for in a nursing home or long-term care facility, you could receive that same amount as a tax credit instead, provided you are caring for them at home. This is designed to recognize and financially support the work of family members providing care in their homes.
- Amends the Income Tax Act to modify paragraph 118(1)(c.1)
- Creates a personal tax credit for taxpayers with live-in relatives aged 65 or older
- Creates a personal tax credit for taxpayers with live-in relatives who have a mental or physical infirmity
- Sets the value of the tax credit equal to the federal subsidy amount that would have been provided to the nearest long-term care facility for that relative
- Allows taxpayers to claim this credit when caring for eligible relatives in their home
- Taxpayers with live-in relatives aged 65 years or older
- Taxpayers with live-in relatives who have a mental or physical infirmity
- Individuals aged 65 or older living with relatives
- Individuals with mental or physical infirmity living with relatives
- Eligible taxpayers have the right to claim a personal tax credit for in-home care of a qualifying relative
- The tax credit amount is determined by the federal subsidy that the nearest long-term care facility would have received for that person
- First reading: November 21, 2008
- Creates a personal tax credit for taxpayers providing in-home care
- The credit amount equals the federal government subsidy to long-term care facilities
- Bill text does not specify the dollar amount of the credit or how it would be calculated
- The bill text does not specify the exact dollar amount or formula for calculating the tax credit
- The bill does not define what constitutes a 'mental or physical infirmity'
- The bill does not specify how 'live-in' status would be determined or verified
- The bill does not explain how the 'nearest long-term care facility' would be identified
- The bill does not address whether multiple caregivers or shared care arrangements would affect the credit
- The bill does not specify whether the credit is non-refundable or refundable
- The bill does not indicate the effective date if it were to pass
- The bill's current status is 'Outside the Order of Precedence', meaning it is not currently scheduled for debate
Modifies paragraph 118(1)(c.1) to establish a new personal tax credit for in-home care of eligible relatives, with the credit amount set by reference to federal long-term care facility subsidies
Source: Paragraph 118(1)(c.1)
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textParliamentary Process
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Bill C-212, concerning amendments to the Income Tax Act related to in-home care of relatives, underwent its first reading in the House of Commons on November 21, 2008, and is currently outside the order of precedence.
This artifact describes the first reading of Bill C-212 in the House of Commons on November 21, 2008. The bill, titled 'An Act to amend the Income tax Act (in-home care of relatives)', was introduced and received its first reading. The current status indicates it is 'Outside the Order of Precedence,' meaning it has not yet been scheduled for further debate or action. The artifact also notes that a similar bill, C-434, was introduced in a previous Parliament.
The House of Commons began debating the Speech from the Throne, with MPs discussing the economy, government spending, and introducing various private Members' bills.
On November 21, 2008, in the House of Commons, the House began its consideration of the Speech from the Throne delivered at the opening of the session. This specific artifact is a record of the debate and procedural activities that occurred during that sitting. Notably, several Members of Parliament (MPs) delivered speeches, including the Bloc Québécois MP Luc Malo, who spoke about the economic situation and the government's approach to health and consumer product safety. NDP MP Paul Dewar questioned the government's strategy on public service employment in relation to regulations. The sitting also included the introduction of numerous private Members' bills by NDP MP Peter Stoffer, covering a range of topics from pension reform to tax deductions for caregivers, and other legislative proposals from various MPs. The House also addressed procedural matters, including the appointment of committee members and the process for appointing Chairs for committees.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced