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Notice of Means and Ways Motion to Implement Certain Provisions of the Budget Tabled February 23, 2005 

(4) The Act is amended by adding the following after subsection 118.3(1): (Time spent on therapy) 

(1.1) For the purpose of paragraph 118.3(1)(a.1), in the determining whether therapy is required to be administered at least three times each week for a total duration averaging not less than an average of 14 hours a week, the time spent on administering therapy  

(a) includes only time spent on activities that require the individual to take time away from normal everyday activities in order to receive the therapy, (b) in the case of therapy that requires a regular dosage of medication that is required to be adjusted on a daily basis, includes (subject to paragraph (d)) time spent on activities that are directly related to the determination of the dosage of the medication, (c)in the case of a child who is unable to perform the activities related to the administration of the therapy as a result of the child’s age, includes the time, if any, spent by the child’s primary caregivers performing or supervising those activities for the child, and (d) does not include time spent on activities related to dietary or exercise restrictions or regimes (even if these restrictions or regimes are a factor in determining the daily dosage of medication), travel time, medical appointments, shopping for medication or recuperation after therapy.

This subsection is applicable to tax years 2005 and beyond. 

The Finance Minister has released its proposed amendments to the Income Tax Act. While we assumed that the draft would closely follow the guidelines established by the Technical Advisory Committee, this does not seem to be the case. As noted on www.disabilitytaxcredit.com "In its report, TAC recommended that Life-Sustaining Therapy, in particular for children with juvenile (Type 1) diabetes, includes activities, such as monitoring of blood sugar levels and determining insulin dosages, as indicated in recent Tax Court decisions."

In the proposed legislative amendment, "the time spent on administering therapy includes only time spent on activities that require the individual to take time away from normal everyday activities in order to receive therapy" including the time spent on "activities directly involved in determining the appropriate dosage (of insulin)."

However, the proposed amendment does not include the time required to calculate of number of carbohydrates (which is essential in order to determine the insulin dosage). The time spent on activities related to dietary restrictions is excluded "even if these restrictions or regimes are a factor in determining the daily dosage of medication."

The exclusion of calculating carbohydrates as part of the therapy contradicts the position taken by Minister Ralph Goodale. He acknowledged in a letter dated May 6, 2005 that, "where therapy has been determined to require a regular dosage of medication (insulin) that needs to be adjusted on a daily basis, the activities directly involved in determining the appropriate dosage (insulin) will be considered part of therapy."

Excluding the determination of the number of carbohydrates in order to calculate the insulin dosage is a restriction that has no medical basis. It certainly defies common sense.

Such a restriction has no foundation in law. Indeed, such a restriction makes a mockery out of a number of recent Tax Court decisions as well as the deliberations by TAC.

Calculating carbohydrate intake and calculating the insulin dosages are inextricably tied together. They cannot be separated. One can’t be determined without the other. Any effort to do so can result in death and criminal charges.

According to the Legislative Proposals 

"The Act is amended by adding the following after subsection 118.3(1):

(d) does not include time spent on activities related to dietary or exercise restrictions or regimes (even if these restrictions or regimes are a factor in determining the daily dosage of medication), travel time, medical appointments, shopping for medication or recuperation after therapy."

To view the legislation in its entirety go to Minister of Finance Releases of Draft Legislative Proposals Implementing Remaining Budget 2005 Income Tax Measures and follow the applicable link. 

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Last modified: February 10, 2008