C-363
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-363
An Act respecting conscientious objection to the use of taxes for military purposes
first reading, November 28, 2011
Mr. Atamanenko
411395
SUMMARY
This enactment permits individuals who object on conscientious or religious grounds to paying taxes that might be used for military purposes to request that an amount equal to the military portion of income tax paid by the individual in a taxation year be credited to a special account established for non-military peace-building purposes.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-363
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 a purpose related to war, preparation for war or any activity of the Canadian Armed Forces.
“Minister”« ministre »
“Minister” means the President of the Treasury Board.
“peace-building purpose”« fins de consolidation de la paix »
“peace-building purpose” means any action to identify and support structures which tend to strengthen and solidify peace.
CONSCIENTIOUS OBJECTORS
Individual registration
3. If 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. (1) A conscientious objector may request that an amount equal to the military portion of income tax paid by him or her in a taxation year be credited to the Account.
Military portion of income tax paid
(2) The military portion of income tax paid referred to in subsection (1) equals the total amount of income tax paid by a taxpayer in a taxation year multiplied by the percentage of the total budget of the Government of Canada that was spent on military purposes during the fiscal year that ended in the year immediately before the taxation year, such percentage to be determined by the Parliamentary Budget Officer pursuant to section 9.
CONSCIENTIOUS OBJECTOR ACCOUNT
Establishment of Account
5. The Minister of National Revenue must establish, in the Public Accounts of Canada, an account to be known as the Conscientious Objector Account.
Payments into Account
6. If a conscientious objector has made a request under section 4, and his or her income tax for the taxation year has been assessed and paid, an amount equal to the military portion of income tax paid, as calculated in accordance with subsection 4(2), 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 non-military peace-building purpose.
ADMINISTRATION OF ACT
Role of Minister
8. The Minister is responsible for the administration of this Act.
PARLIAMENTARY BUDGET OFFICER
9. The Parliamentary Budget Officer must, within three months after the end of each fiscal year, determine the percentage of the total budget of the Government of Canada that was spent for military purposes during the fiscal year and provide that information to the Minister.
REPORT TO PARLIAMENT
Report to Parliament
10. (1) The Minister must, 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 must 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) the information provided by the Parliamentary Budget Officer to the Minister under section 9; and
(d) a statement from the Minister certifying that all expenditures charged to the Account during the fiscal year were for non-military peace-building purposes. 
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 may, on the recommendation of the Minister or the Minister of National Revenue, as the case may be, 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, must, 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 may 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))
Conference of Mennonites in Canada
Conférence des Mennonites au Canada
Conscience Canada Inc.
Conscience Canada Inc.
Mennonite Central Committee of Canada
Comité central mennonite du Canada
Religious Society of Friends (Quakers) in Canada
Société religieuse des amis (Quakers) du Canada
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada