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2nd Session, 37th Parliament,
51 Elizabeth II, 2002
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House of Commons of Canada
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BILL C-208
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An Act to amend the Income Tax Act (herbal
remedies)
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| R.S., c. 1 (5th
Supp.)
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Her Majesty, by and with the advice and
consent of the Senate and House of Commons
of Canada, enacts as follows:
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1. Subsection 118.2(2) of the Income Tax
Act is amended by adding the following
after paragraph (n):
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(n.1) for any herbal remedy that is
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(i) purchased for use by a patient who has
been certified by a medical practitioner
to have a severe allergy or a severe
environmental sensitivity to a drug,
medicament, preparation or substance
described in paragraph (n), and
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(ii) prescribed by a medical practitioner
as a substitute for that drug, medicament,
preparation or substance;
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2. Subsection 221(1) of the Act is
amended by adding the following after
paragraph (a):
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(a.1) defining the expression ``herbal
remedy'' for the purposes of paragraph
118.2(2)(n.1);
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