This bill is from the 37th Parliament, 3rd session, which ended in May 2004.
Lorne Nystrom NDP
Introduced as a private member’s bill. (These don’t often become law.)
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 Feb. 2, 2004
(This bill did not become law.)
All sorts of information on this bill is available at LEGISinfo, an excellent resource from 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-262s:
Lorne Nystrom NDP Regina—Qu'Appelle, SK
moved for leave to introduce Bill C-262, an act to amend the Income Tax Act (deductibility of expense of tools provided as a requirement of employment).
Mr. Speaker, this is a very common sense private member's bill. It would allow people to deduct from their income tax the cost of the tools they use in their work. It would be a very credible thing to do in terms of the expense it costs people to do their jobs.
(Motions deemed adopted, bill read the first time and printed)