C-222
First Session, Fortieth Parliament,
57 Elizabeth II, 2008
HOUSE OF COMMONS OF CANADA
BILL C-222
An Act to amend the Income Tax Act (physical activity and amateur sport fees)
first reading, November 21, 2008
NOTE
3rd Session, 40th Parliament
This bill was introduced during the First Session of the 40th Parliament. Pursuant to the Standing Orders of the House of Commons, it is deemed to have been considered and approved at all stages completed at the time of prorogation of the Second Session. The number of the bill remains unchanged.
Mr. Stoffer
401039
SUMMARY
This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
1st Session, 40th Parliament,
57 Elizabeth II, 2008
house of commons of canada
BILL C-222
An Act to amend the Income Tax Act (physical activity and amateur sport fees)
Preamble
Whereas physical activity and amateur sport are key elements in promoting the physical and mental health of Canadians and need to the encouraged;
Whereas the fees for participating in physical activity or amateur sport are often high;
And whereas tax laws must allow the deduction of those fees in order to lower the tax burden of Canadians;
R.S., c. 1
(5th Supp.)
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. The Income Tax Act is amended by adding the following after section 118.95:
Credit for the cost of participating in physical activity or amateur sport
118.96 (1) 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 x B
where
A      is the appropriate percentage for the year; and
B      is the total of all fees paid by the individual in the year for the individual or a dependant of the individual to participate in physical activity or amateur sport. 
Definitions
(2) The definitions in this subsection apply in this section. 
“amateur sport
”« sport 
amateur »
“amateur sport” means any sport in which the individual or a dependant participates without receiving any remuneration.
“dependant”« personne à charge »
“dependant” means a person who in a taxation year is the child, grandchild, niece or nephew of the individual or of the individual’s spouse or common-law partner, and who resides with the individual or the individual’s spouse or common-law partner in Canada at any time in the year.
“physical activity”« activité physique »
“physical activity” means any activity that requires the person performing it to develop specific skills and expend energy beyond what is required by the person for basic living functions. 
Filing of vouchers
(3) The individual shall file, with the individual’s return of income for the year, vouchers setting out the fees paid by the individual for the participation of the individual or a dependant of the individual in physical activity or amateur sport. 
Regulations
(4) The Governor in Council may make regulations prescribing the types of fees that may be deducted under subsection (1). 
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada