Bill C-239 (Historical)

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

This bill was last introduced in the 39th Parliament, 2nd Session, which ended in September 2008.

This bill was previously introduced in the 39th 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 Oct. 16, 2007
(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

May 1st, 2006 / 3:25 p.m.
See context

NDP

Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-239, An Act to amend the Income Tax Act (services to a charity or public authority).

Mr. Speaker, in Nova Scotia alone, volunteerism creates $2 billion of economic activity. People who join groups like the Lions Club, the Kinsmen Club, et cetera do not received tax deductions for their services. We believe that people should be able to claim a blanket tax deduction for a certain number of hours that they serve. The membership fees that are paid to these organizations should be tax deductible as well.

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