An Act to amend the Income Tax Act (physical activity and amateur sport fees)

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.


Peter Stoffer  NDP

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


Not active, as of May 4, 2006
(This bill did not become law.)


This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.


All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Income Tax ActRoutine Proceedings

May 4th, 2006 / 10:05 a.m.
See context


Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-256, An Act to amend the Income Tax Act (physical activity and amateur sport fees).

Mr. Speaker, this is a bill I first introduced in 1999 and will continue to do so.

The bill would give true tax relief for all those involved in sports and physical activity. Basically it says that if a person or any member of his or her family is a member of a gym, or if the kids are part of sports groups, the entire fee, for example, if it were $400 or $500, should be claimed as a tax deduction, similar to that of a charitable donation, without any limits.

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