C-247
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-247
An Act to amend the Income Tax Act (deduction for volunteer emergency service)
first reading, May 3, 2006
Mrs. Smith
391224
SUMMARY
This enactment amends the Income Tax Act to allow volunteer emergency workers to deduct $3,000 from their taxable income from any source.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-247
An Act to amend the Income Tax Act (deduction for volunteer emergency service)
R.S., c. 1 
(5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Section 60 of the Income Tax Act is amended by striking out the word “and” at the end of paragraph (w), by adding the word “and” at the end of paragraph (x) and by adding the following after paragraph (x):
Volunteer emergency service
(y) $3,000, where the taxpayer performed at least 200 hours of volunteer service in the taxation year as an ambulance technician, a firefighter or a person who assists in search or rescue operations or in other emergency situations.
2. The Act is amended by adding the following after section 60.02:
Certificate for claim under paragraph 60(y)
60.03 In order to claim a deduction under paragraph 60(y), a taxpayer must provide a certificate from the appropriate municipality or other authority verifying that the taxpayer performed at least 200 hours of volunteer service referred to in that paragraph. For the purposes of that paragraph, volunteer service includes time spent carrying out related duties and in training.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services CanadaOttawa, Ontario K1A 0S5Telephone: (613) 941-5995 or 1-800-635-7943Fax: (613) 954-5779 or 1-800-565-7757publications@pwgsc.gc.cahttp://publications.gc.ca