Clause 8

by deleting the comma appearing at the end of paragraph (d)(iii) of subsection (2) thereof and substituting therefor the expression “; or” and by inserting immediately thereafter the following sub-paragraph: —“(iv)incapacitated from maintaining himself by reason of physical or mental infirmity,”; and

by deleting the full-stop appearing at the end of paragraph (e) of subsection (2) thereof and substituting therefor a semi-colon and by inserting immediately thereafter the following paragraph: —“(f)maintained any dependant living with him in the same household —

who was his or his spouse’s parent, grandparent or great-grandparent;

who was not less than fifty-five years of age or who was otherwise incapacitated from maintaining himself by reason of physical or mental infirmity;

whose income was not more than seven hundred and fifty dollars in that year; and

in respect of whom no deduction has been claimed by another person under paragraph (a) of this subsection,there shall be allowed in respect of each such dependant a deduction of three hundred dollars for the year of assessment 1974 and seven hundred and fifty dollars for the year of assessment 1975 and subsequent years of assessment:Provided that a deduction under this paragraph in respect of any one dependant shall be allowed to one person only and no person may obtain a deduction under this paragraph for more than two dependants.”.