C-223
First Session, Fortieth Parliament,
57 Elizabeth II, 2008
HOUSE OF COMMONS OF CANADA
BILL C-223
An Act to amend the Income Tax Act (community service group membership dues)
first reading, November 21, 2008
NOTE
2nd 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 First Session. The number of the bill remains unchanged.
Mr. Stoffer
401058
SUMMARY
The purpose of this enactment is to allow members of community service groups a tax credit in respect of their annual membership dues.
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-223
An Act to amend the Income Tax Act (community service group membership dues)
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. The Income Tax Act is amended by adding the following after section 118.95:
Credit for deduction by individual of community service group membership dues
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 such amount as the individual claims not exceeding the amount determined by the formula
(A x B) + [C x (D - B)]
where
A      is the appropriate percentage for the year; 
B      is the lesser of $200 and the total amount of annual dues paid by the individual in the year to maintain his or her membership in one or more community service groups; 
C      is the highest percentage referred to in subsection 117(2) that applies in determining tax that might be payable under this Part for the year; and
D      is the total amount of annual dues paid by the individual in the year to maintain his or her membership in one or more community service groups.
Regulations
(2) The Governor in Council may make regulations defining “community service group” and any expressions referred to in that definition for the purposes of subsection (1). 
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