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Versions of s. 118.2(1)

I-3.3 — Income Tax Act · 6 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source
    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse or common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.
    Full text

    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse or common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.

  2. 2013-06-26 to 2018-06-21 View Source
    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse,spouse the individual’sor common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.
    Full text

    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse or common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.

  3. 2011-12-15 to 2013-06-26 View Source
    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse, the individual’s common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the lesser of $10,000 and the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.
    Full text

    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse, the individual’s common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.

  4. 2006-06-22 to 2011-12-15 View Source
    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse, the individual’s common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the lesser of $5,000$10,000 and the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.
    Full text

    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse, the individual’s common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the lesser of $10,000 and the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.

  5. 2005-05-13 to 2006-06-22 View Source
    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted anthe amount determined by the formula A(BA x [(B - C) -+ DD] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse, the individual’s common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are provenevidenced by filing receipts thereforfiled with the Minister, that were not included in determining an amount under this subsectionsubsection, section 64 or subsection 122.51(2)122.51(2), for a preceding taxation yearyear, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by either the individual or the individual’s legal representative,representative wherewithin any period of 12 months that ends in the individualtaxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of death, and in any other case, within any period of 12 months ending in the year;person’s death; C is the lesser of $1,500$1,813 and 3% of the individual’s income for the taxation year; and D is 68% of the total of all amounts each of which is the amount, if any, by which the income for the year of a person (other than the individual and the individual’s spouse or common-law partner)is, in respect of whoma dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the lesser of $5,000 and the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount isunder this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in computingdetermining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s deductionlegal underrepresentative this section forwithin the yearperiod exceedsreferred theto amount used underin paragraph (c)(d) of the description of BB; inand subsectionF 118(1)is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.
    Full text

    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula A x [(B - C) + D] where A is the appropriate percentage for the taxation year; B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse, the individual’s common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, section 64 or subsection 122.51(2), for a preceding taxation year, that are not included in determining an amount under this subsection, section 64 or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within any period of 12 months that ends in the taxation year or, if those expenses were in respect of a person (including the individual) who died in the taxation year, within any period of 24 months that includes the day of the person’s death; C is the lesser of $1,813 and 3% of the individual’s income for the taxation year; and D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the lesser of $5,000 and the amount determined by the formula E - F where E is the total of the individual’s medical expenses in respect of the dependant that are evidenced by receipts filed with the Minister, that were not included in determining an amount under this subsection, or subsection 122.51(2), in respect of the individual for a preceding taxation year, that are not included in determining an amount under this subsection, or subsection 122.51(2), by any other taxpayer for any taxation year, and that were paid by the individual or the individual’s legal representative within the period referred to in paragraph (d) of the description of B; and F is the lesser of $1,813 and 3% of the dependant’s income for the taxation year.

  6. 2004-08-31 to 2005-05-13 View Source

    For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula A(B - C) - D where A is the appropriate percentage for the year; B is the total of the individual’s medical expenses that are proven by filing receipts therefor with the Minister, that were not included in determining an amount under this subsection or subsection 122.51(2) for a preceding taxation year and that were paid by either the individual or the individual’s legal representative, where the individual died in the year, within any period of 24 months that includes the day of death, and in any other case, within any period of 12 months ending in the year; C is the lesser of $1,500 and 3% of the individual’s income for the year; and D is 68% of the total of all amounts each of which is the amount, if any, by which the income for the year of a person (other than the individual and the individual’s spouse or common-law partner) in respect of whom an amount is included in computing the individual’s deduction under this section for the year exceeds the amount used under paragraph (c) of the description of B in subsection 118(1) for the year.