Bill C-225 explained in plain English
An Act to amend the Income Tax Act (expenses incurred by caregivers)
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-225 would amend the Income Tax Act to permit deductions for caregiver expenses related to necessary goods, equipment, and services for an impaired family member who qualifies for an impairment tax credit.
Bill C-225 proposes to amend the Income Tax Act to allow individuals who provide care to a family member to deduct certain expenses they incur. These expenses would be for goods, equipment, and services that are reasonably necessary for providing care, provided the family member is eligible for an impairment tax credit. The bill specifies that normal household expenses, such as food and utilities, would not be eligible for deduction.
- It would allow a taxpayer to deduct the cost of goods, equipment, and services that are reasonably necessary to provide care for a family member.
- It defines 'caregiver expense' to include the cost of purchasing or leasing specific items and services, as well as modifications to a dwelling, that are needed for care, but excludes regular household costs.
- It defines 'member of the taxpayer's family' broadly to include spouses, common-law partners, children, grandchildren, parents, grandparents, siblings, aunts, uncles, and equivalent relationships through marriage or common-law partnerships.
- It specifies that the deduction can be claimed for expenses incurred to care for an individual who is a family member, is entitled to an impairment tax credit, and is dependent on the taxpayer for care due to the impairment.
- It clarifies that a person can be a caregiver voluntarily and does not need to be the nearest relative.
- Individuals who provide care to a family member.
- Family members who are dependent on a caregiver due to an impairment and are entitled to an impairment tax credit.
- Taxpayers who incur expenses for the care of an eligible family member.
- Taxpayers may have the right to deduct qualifying caregiver expenses from their taxable income.
- Caregiver expenses are defined to include necessary goods, equipment, and services, but exclude expenses that would have been incurred regardless of the impairment (e.g., food, normal utilities).
- Individuals may be able to reduce their taxable income by deducting eligible caregiver expenses.
- The specific goods, equipment, and services that qualify as 'caregiver expenses' are to be prescribed by regulations, which are not detailed in the bill text.
- The bill does not specify the maximum amount of caregiver expenses that can be deducted.
Adds a new section (118.41) to allow for the deduction of caregiver expenses from taxable income.
Source: Section 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-225, concerning expenses incurred by caregivers, was introduced and received its first reading in the House of Commons on November 21, 2008.
This artifact describes the first reading of Bill C-225 in the House of Commons on November 21, 2008. This is the initial procedural step where a bill is formally introduced. The bill's title indicates it aims to amend the Income Tax Act concerning expenses incurred by caregivers. The artifact also notes that similar bills with the same purpose have been introduced in previous Parliaments, all of which also completed their first reading and are currently outside the Order of Precedence.
During the November 21, 2008, sitting of the House of Commons, MPs debated the Speech from the Throne, introduced multiple private member's bills, and discussed economic challenges and various policy matters, reflecting diverse perspectives on the government's agenda.
On November 21, 2008, the House of Commons was engaged in the debate on the Speech from the Throne following the first reading of several bills. The discussions primarily focused on the economic situation, government spending, and various social and policy issues. Several members introduced new bills during routine proceedings, covering a range of topics from superannuation acts to environmental legislation. The bulk of the sitting was dedicated to Members of Parliament from different parties debating and questioning the government's agenda and response to the economic crisis, with specific discussions on the automotive industry, seniors' issues, arts and culture, and international trade.
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