Bill C-677: An Act to amend the Income Tax Act (post-traumatic stress syndrome)

C-677 Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 HOUSE OF COMMONS OF CANADA BILL C-677 An Act to amend the Income Tax Act (post-traumatic stress syndrome) first reading, May 13, 2015 Mr. Ravignat 412066 SUMMARY This enactment amends the Income Tax Act to provide that veterans and members of the Royal Canadian Mounted Police with post-traumatic stress syndrome are eligible for the medical expense credit and the credit for mental or physical impairment. Available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca 2nd Session, 41st Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 house of commons of canada BILL C-677 An Act to amend the Income Tax Act (post-traumatic stress syndrome) Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. 1 (5th Supp.) 1. Subsection 118.4(1) of the Income Tax Act is amended by adding the following after paragraph (a): (a.1) the individual who is a veteran within the meaning of the Canadian Forces Members and Veterans Re-establishment and Compensation Act and who has post-traumatic stress syndrome caused either by an injury or disease that is a service-related injury or disease, within the meaning of that Act, or by a non-service-related injury or disease that was aggravated by service, within the meaning of that Act, is deemed to have a severe and prolonged impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a basic activity of daily living is significantly restricted; (a.2) the individual who is a member of the Royal Canadian Mounted Police within the meaning of the Royal Canadian Mounted Police Act and who has post-traumatic stress syndrome caused either by an injury or disease that was attributable to, was incurred during, arose out of or was directly connected to service, or by the aggravation of an injury or disease, if that aggravation was attributable to, was incurred during, arose out of or was directly connected to service, is deemed to have a severe and prolonged impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a basic activity of daily living is significantly restricted; Published under authority of the Speaker of the House of Commons