An Act to amend the Income Tax Act (golfing expenses)

Sponsor

Randall Garrison  NDP

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

Status

Introduction and First Reading

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Elsewhere

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Income Tax Act
Routine Proceedings

February 16th, 2012 / 10:05 a.m.
See context

NDP

Randall Garrison Esquimalt—Juan de Fuca, BC

moved for leave to introduce Bill C-397, An Act to amend the Income Tax Act (golfing expenses).

Mr. Speaker, I rise today to introduce a bill entitled “an act to amend the Income Tax Act (golfing expenses)”.

Most golf courses are small businesses that are struggling in the current economy. The bill would help to protect the nearly 350,000 jobs across the country. Almost 1,000 of those are in my riding. Half of those jobs belong to students who are trying to complete their post-secondary education.

The bill would correct a long-standing discrimination against golf as a tax deductible business expense. While taking clients for drinks or to a hockey game are both fully tax deductible business expenses, taking them out to play a game of golf is not.

Golf was once considered an elitist sport with only the wealthiest able to play, but now golf is the sport with the largest participation in Canada, even more than hockey. More than six million Canadians play golf annually.

The game of golf accounts for an estimated $11.3 billion in Canada's gross domestic product, with $1.2 billion in property taxes and another $1.9 billion in income taxes going into government budgets and contributing to all of our other public services.

The bill would recognize the importance of boosting our small businesses and ensuring quality jobs in Canada are maintained in the golfing industry.

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