C-240
First Session, Fortieth Parliament,
57 Elizabeth II, 2008
HOUSE OF COMMONS OF CANADA
BILL C-240
An Act to amend the Income Tax Act (deduction for volunteer emergency service)
first reading, December 1, 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. Easter
401076
SUMMARY
This enactment amends the Income Tax Act to allow volunteer emergency workers to deduct from their taxable income the amount of $1,000 if they performed at least 100 hours of volunteer service, and $2,000 if they performed at least 200 hours of volunteer service.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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1st Session, 40th Parliament,
57 Elizabeth II, 2008
house of commons of canada
BILL C-240
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 “and” at the end of paragraph (y) and by adding the following after paragraph (z):
Volunteer emergency service — 100 hours
(z.1) $1,000, if the taxpayer performed in the taxation year at least 100 hours but less than 200 hours of volunteer service as an ambulance technician, a firefighter or a person who assists in the search or rescue of individuals or in other emergency situations; and
Volunteer emergency service — 200 hours
(z.2) $2,000, if the taxpayer performed in the taxation year 200 hours or more of volunteer service as an ambulance technician, a firefighter or a person who assists in the search or rescue of individuals or in other emergency situations.
2. The Act is amended by adding the following after section 60.03:
Certificate for claim under paragraph 60(z.1)
60.04 (1) In order to claim a deduction under paragraph 60(z.1), a taxpayer shall provide a certificate issued by the municipality or other public authority certifying that the taxpayer performed at least 100 hours but less than 200 hours of volunteer service of a type referred to in that paragraph.
Certificate for claim under paragraph 60(z.2)
(2) In order to claim a deduction under paragraph 60(z.2), a taxpayer shall provide a certificate issued by the municipality or other public authority certifying that the taxpayer performed 200 hours or more of volunteer service of a type referred to in that paragraph.
Training and related duties
(3) For the purposes of this section, volunteer service includes time spent in training and in carrying out any related duties that are requested by the municipality or other public authority that issues the certificate.
Limitation as to paragraphs 60(z.1) and (z.2)
60.05 A taxpayer is not entitled to claim a deduction under paragraph 60(z.1) or (z.2) for a taxation year if there has been excluded from the computation of the taxpayer’s income for that taxation year an amount under subsection 81(4).
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada