C-348
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-348
An Act respecting conscientious objection to the use of taxes for military purposes
first reading, June 22, 2006
Mr. Siksay
391277
SUMMARY
This enactment permits individuals who object on conscientious grounds to paying taxes that might be used for military purposes to direct that an amount equivalent to a prescribed percentage of the income tax they pay in a year be diverted to a special account established by this enactment.
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-348
An Act respecting conscientious objection to the use of taxes for military purposes
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
SHORT TITLE
Short title
1. This Act may be cited as the Conscientious Objection Act.
INTERPRETATION
Definitions
2. The definitions in this section apply in this Act.
“Account”« Compte »
“Account” means the Conscientious Objector Account established under section 5.
“conscientious objector”« objecteur de conscience »
“conscientious objector” means an individual who is registered as a conscientious objector under section 3.
“military purpose”« fins 
militaires »
“military purpose” in respect of an expenditure, means for war or preparation for war or for any other activity of the Canadian Armed Forces.
“Minister”« ministre »
“Minister” means the President of the Treasury Board.
“prescribed percentage”« pourcentage réglementaire »
“prescribed percentage” means the percentage of income tax prescribed by regulation under section 9 for a taxation year.
CONSCIENTIOUS OBJECTORS
Individual registration
3. Where an individual objects, for reasons of conscience or religion, to paying taxes that might be used for a military purpose, the individual may register with the Minister of National Revenue as a conscientious objector.
Request for payment
4. A conscientious objector may request that an amount equal to the prescribed percentage of the income tax paid by the conscientious objector in a taxation year be credited to the Account.
CONSCIENTIOUS OBJECTOR ACCOUNT
Establishment of Account
5. The Minister of National Revenue shall establish, in the Public Accounts of Canada, an account to be known as the Conscientious Objector Account.
Payments into Account
6. Where a conscientious objector has made a request under section 4, and the conscientious objector’s income tax for the taxation year has been assessed and paid, an amount equal to the prescribed percentage paid shall be credited to the Account by the Minister of National Revenue.
Purpose of Account
7. The Minister may authorize expenditures to be paid out of the Consolidated Revenue Fund and charged to the Account for any purpose except a military purpose.
ADMINISTRATION OF ACT
Role of Minister
8. The Minister is responsible for the administration of this Act.
Prescribed percentage
9. (1) The Minister shall, for each taxation year, prescribe by regulation a percentage of the income tax for the purposes of sections 4 and 6.
Calculation of percentage
(2) The percentage referred to in subsection (1) shall be determined by calculating what percentage of the Government of Canada’s estimated expenditures for a taxation year is represented by estimated expenditures for military purposes for that year.
REPORT TO PARLIAMENT
Report to Parliament
10. (1) The Minister shall, within four months after the end of each fiscal year, prepare and submit to both Houses of Parliament a report on the administration of this Act during that fiscal year.
Contents of report
(2) The report of the Minister shall include
(a) a statement of the number of individuals registered as conscientious objectors at the end of the fiscal year;
(b) a statement of the total amount paid into the Account during the fiscal year;
(c) details of the method used for determining the percentage referred to in subsection 9(2); and
(d) a statement from the Minister certifying that no expenditure was charged to the Account during the fiscal year for a military purpose.
Obligation of the Minister of National Revenue
(3) The Minister of National Revenue shall provide information to assist the Minister in the preparation of the report.
REGULATIONS
Regulations
11. (1) The Governor in Council, on the recommendation of the Minister or the Minister of National Revenue, as the case may be, may make regulations
(a) prescribing forms and documents for use under this Act; and
(b) generally for carrying out the purposes and provisions of this Act.
Consultation
(2) The Minister or the Minister of National Revenue, as the case may be, shall, in developing the regulations, consult with representatives of the organizations listed in the schedule and any other organizations or bodies that the Minister or the Minister of National Revenue may consider advisable.
AUTHORIZATION OF PARLIAMENT
Authorization of Parliament
12. No payment shall be made out of the Consolidated Revenue Fund to defray any expenses necessary for the implementation of this Act without the authority of an appropriation made by Parliament for that purpose.
COMING INTO FORCE
Coming into force
13. This Act comes into force on a day to be fixed by order of the Governor in Council or one year after the day on which it is assented to, whichever is earlier.
SCHEDULE 
(Subsection 11(2))
Canadian Yearly Meeting of the Religious Society of Friends (Quakers)
Assemblée annuelle canadienne de la Société religieuse des amis (Quakers)
Conference of Mennonites in Canada
Conference of Mennonites in Canada
Conscience Canada Inc.
Conscience Canada Inc.
Mennonite Central Committee of Canada
Comité central mennonite du Canada
Nos impôts pour la paix
Nos impôts pour la paix
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