• (l.21) for reasonable expenses, relating to the construction of the principal place of residence of the patient who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the patient to gain access to, or to be mobile or functional within, the patient’s principal place of residence;

Marginal note:Crédit d’impôt pour déficience mentale ou physique

• 118.3 (1) Un montant est déductible dans le calcul de l’impôt payable par un particulier en vertu de la présente partie pour une année d’imposition, si les conditions suivantes sont réunies :

• (a.1) the effects of the impairment are such that the individual’s ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy that

  • (i) is essential to sustain a vital function of the individual,

  • (ii) is required to be administered at least three times each week for a total duration averaging not less than 14 hours a week, and

  • (iii) cannot reasonably be expected to be of significant benefit to persons who are not so impaired,

• a.2) l’une des personnes suivantes atteste, sur le formulaire prescrit, qu’il s’agit d’une déficience mentale ou physique grave et prolongée dont les effets sont tels que la capacité du particulier d’accomplir une activité courante de la vie quotidienne est limitée de façon marquée ou le serait en l’absence des soins thérapeutiques mentionnés à l’alinéaa.1) :

• (i.1) a speech impairment, a medical doctor or a speech-language pathologist,

has certified in prescribed form that the impairment is a severe and prolonged mental or physical impairment the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy referred to in paragraph (a.1),

there may be deducted in computing the individual’s tax payable under this Part for the year the amount determined by the formula

• (B) paragraph (c.1) or (d) of that description where the person is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or

• Marginal note:Additional information

  (4) Where a claim under this section or under section 118.8 is made in respect of an individual’s impairment

  • (a) if the Minister requests in writing information with respect to the individual’s impairment, its effects on the individual and, where applicable, the therapy referred to in paragraph (1)(a.1) that is required to be administered, from any person referred to in subsection (1) or (2) or section 118.8 in connection with such a claim, that person shall provide the information so requested to the Minister in writing; and

  • (b) if the information referred to in paragraph (a) is provided by a person referred to in paragraph (1)(a.2), the information so provided is deemed to be included in a certificate in prescribed form.

• Marginal note:Reference to medical practitioners, etc.

  (2) For the purposes of sections 63, 118.2, 118.3 and 118.6, a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, occupational therapist, optometrist, pharmacist, psychologist or speech-language pathologist is a reference to a person authorized to practise as such,

Marginal note:Definitions

• 118.6 (1) For the purposes of sections 63 and 64 and this subdivision,

• (a) $400 is multiplied by the number of months in the year during which the individual is enrolled in a qualifying educational program as a full-time student at a designated educational institution, and

• (b) $120 is multiplied by the number of months in the year (other than months described in paragraph (a)), each of which is a month during which the individual is enrolled at a designated educational institution in a specified educational program that provides that each student in the program spend not less than 12 hours in the month on courses in the program,

if the enrolment is proven by filing with the Minister a certificate in prescribed form issued by the designated educational institution and containing prescribed information and, in respect of a designated educational institution described in subparagraph (a)(ii) of the definition “designated educational institution” in subsection (1), the individual has attained the age of 16 years before the end of the year and is enrolled in the program to obtain skills for, or improve the individual’s skills in, an occupation.

C

is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under any of sections 118.1, 118.2, 118.5, 118.6, 118.62, 118.8, 118.9 and 121;

• (b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under any of sections 118.1, 118.2, 118.5, 118.6, 118.62, 118.8, 118.9 and 121.

• Marginal note:Unused tuition and education tax credits at the end of 2000

  (3) For the purpose of determining the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year that begins after 2000, the individual’s unused tuition fee and education tax credits at the end of the individual’s 2000 taxation year is deemed to be 16/17 of the amount that would be the individual’s unused tuition and education tax credits at the end of that year if this section were read without reference to this subsection.

• (c) the amount by which

  • (i) the total of all amounts each of which is an amount payable by the individual in respect of self-employed earnings for the year as a contribution under the Canada Pension Plan or under a provincial pension plan within the meaning assigned by section 3 of that Act (not exceeding the maximum amount of such contributions payable by the individual for the year under the plan)

  exceeds

  • (ii) the amount deductible under paragraph 60(e) in computing the individual’s income for the year.

• (ii) $800, and

Marginal note:Former resident — credit for tax paid

119. If at any particular time an individual was deemed by subsection 128.1(4) to have disposed of a capital property that was a taxable Canadian property of the individual throughout the period that began at the particular time and that ends at the first time, after the particular time, at which the individual disposes of the property, there may be deducted in computing the individual’s tax payable under this Part for the taxation year that includes the particular time the lesser of

• (a) that proportion of the individual’s tax for the year otherwise payable under this Part (within the meaning assigned by paragraph (a) of the definition “tax for the year otherwise payable under this Part” in subsection 126(7)) that

  • (i) the individual’s taxable capital gain from the disposition of the property at the particular time

  is of

  • (ii) the amount determined under paragraph 114(a) in respect of the individual for the year, and

• (b) that proportion of the individual’s tax payable under Part XIII in respect of dividends received during the period by the individual in respect of the property and amounts deemed under Part XIII to have been paid during the period to the individual as dividends from corporations resident in Canada, to the extent that the amounts can reasonably be considered to relate to the property, that

  • (i) the amount by which the individual’s loss from the disposition of the property at the end of the period is reduced by subsection 40(3.7)

  is of

  • (ii) the total amount of those dividends.

Marginal note:Income not earned in a province

• 120. (1) There shall be added to the tax otherwise payable under this Part by an individual for a taxation year the amount that bears the same relation to 48% of the tax otherwise payable under this Part by the individual for the year that

• (a) if section 114 applies to the individual in respect of the year, the amount determined under paragraph 114(a) in respect of the individual for the year;

• (b) if the individual was non-resident throughout the year, the individual’s taxable income earned in Canada for the year determined without reference to paragraphs 115(1)(d) to (f); and

• (A) section 119, subsection 120.4(2) and sections 126, 127, 127.4 and 127.41, and

• Marginal note:Where subsection (1) does not apply

  (4) Subsection (1) does not apply in respect of an individual’s return of income filed under subsection 70(2), paragraph 104(23)(d) or 128(2)(f) or subsection 150(4).

• (f) has not received any property after December 17, 1999, where

  • (i) the property was received as a result of a transfer from another trust,

  • (ii) subsection (1) applied to a taxation year of the other trust that began before the property was so received, and

  • (iii) no change in the beneficial ownership of the property resulted from the transfer.

• (e) the amount, if any, by which

  • (i) if the individual is resident in Canada throughout the year, the individual’s income for the year, and

  • (ii) if the individual is non-resident at any time in the year, the amount determined under paragraph 114(a) in respect of the taxpayer for the year

  exceeds

  • (iii) the total of all amounts each of which is an amount deducted under section 110.6 or paragraph 111(1)(b) or deductible under paragraph 110(1)(d.2), (d.3), (f) or (j) in computing the individual’s taxable income for the year.