Bill C-298 (Historical)

An Act to amend the Income Tax Act (exemption from taxation of 50% of U.S. social security payments to Canadian residents)

This bill is from the 37th Parliament, 1st session, which ended in September 2002.

Sponsor

Jason Kenney  Canadian Alliance

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 March 14, 2001
(This bill did not become law.)

Similar bills

C-387 (40th Parliament, 3rd session) An Act to amend the Income Tax Act (exemption from taxation of 50% of United States social security payments to Canadian residents)
C-387 (40th Parliament, 2nd session) An Act to amend the Income Tax Act (exemption from taxation of 50% of United States social security payments to Canadian residents)

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.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-298s:

C-298 (2022) An Act to amend the Income Tax Act (economic substance)
C-298 (2021) National School Food Security Strategy Act
C-298 (2016) An Act to amend the Canada Elections Act (voting hours — Pacific time zone)
C-298 (2013) An Act to amend the Royal Canadian Mounted Police Act (lump sum)
C-298 (2011) An Act to amend the Royal Canadian Mounted Police Act (lump sum)
C-298 (2010) Corporate Social Responsibility of Mining Corporations Outside Canada Act

Income Tax ActRoutine Proceedings

March 14th, 2001 / 4 p.m.


See context

Canadian Alliance

Jason Kenney Canadian Alliance Calgary Southeast, AB

moved for leave to introduce Bill C-298, an act to amend the Income Tax Act (exemption from taxation of 50% of U.S. social security payments to Canadian residents).

Mr. Speaker, my third and final private member's bill today would re-establish the status quo ante with respect to the taxation of social security payments made to Canadian residents from the United States government.

The Liberal government had renegotiated the tax treaty with the United States in such a way as to prejudice financially seniors resident in Canada who receive social security payments.

The bill would correct that egregious mistake, which has cost many low income and fixed income seniors very dearly in financial terms, by restoring the original inclusion rate of 50% for social security payments to Canadians.

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