Bill C-247 (Historical)

An Act to amend the Income Tax Act (deduction for volunteer emergency service)

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

Joy Smith  Conservative

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 volunteer emergency workers to deduct $3,000 from their taxable income from any source.

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.

Income Tax ActRoutine Proceedings

May 3rd, 2006 / 3:20 p.m.
See context

Conservative

Joy Smith Conservative Kildonan—St. Paul, MB

moved for leave to introduce Bill C-247, An Act to amend the Income Tax Act (deduction for volunteer emergency service).

Mr. Speaker, I rise for first reading of my private member's bill, entitled an act to amend the Income Tax Act (deduction for volunteer emergency service). This enactment would amend the Income Tax Act to allow volunteer emergency workers to deduct $3,000 from their taxable income from any source. As we are all aware, volunteer firefighters and emergency workers provide over 75% of all emergency services in Canada.

As a country, we need to encourage people to enter volunteer emergency services. I encourage all members of the House to support this bill.

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