Bill C-240 (Historical)

An Act to amend the Income Tax Act (services to a charity or public authority)

This bill was last introduced in the 41st Parliament, 2nd Session, which ended in August 2015.

This bill was previously introduced in the 41st Parliament, 1st Session.

Sponsor

Introduced as a private member’s bill. (These don’t often become law.)

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of June 21, 2011
(This bill did not become law.)

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Income Tax Act to allow taxpayers who provide a minimum of 250 hours of service in a taxation year to a registered charity, a non-profit organization or a municipality or other public authority, and receive for such service no salary, stipend or other remuneration in excess of $3,000 to deduct $1,000 in the computation of their taxable income.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

All House mentions

Income Tax ActRoutine Proceedings

June 21st, 2011 / 10:10 a.m.
See context

NDP

Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-240, An Act to amend the Income Tax Act (services to a charity or public authority)

Mr. Speaker, when people make a donation of some kind to a charity, they get a taxable receipt. However, if they provide services to that charity it is not necessarily tax deductible.

What I am trying to do in this bill is to say that if people provide various services in kind for a charitable organization then the services that they render should be tax deductible. For example, people may lend their car to a Lion's Club so that its members can drive a person to a medical appointment. That vehicle saves them a lot of time, money and effort and the owners should be able to deduct some of those services that they have rendered in kind for tax deductible purposes. That would encourage more people in the future to give not only their cash but also their time.

(Motions deemed adopted, bill read the first time and printed)