An Act to amend the Income Tax Act (sports and recreation programs)

This bill is from the 39th Parliament, 1st session, which ended in October 2007.

Sponsor

Brian Fitzpatrick  Conservative

Introduced as a private member’s bill.

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill.

This enactment amends the Income Tax Act to exclude certain allowances in respect of board and lodging from the computation of a taxpayer’s income from an office or employment if those allowances are paid to the taxpayer by a registered charity or a non-profit organization in connection with its operation of a sports team or recreation program for persons under 21 years of age of which the taxpayer is a registered member or participant.

Elsewhere

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-294s:

C-294 (2022) Law An Act to amend the Copyright Act (interoperability)
C-294 (2021) An Act to amend the Telecommunications Act (suicide prevention)
C-294 (2016) An Act to amend the Immigration and Refugee Protection Act (cessation of refugee protection)
C-294 (2013) An Act to amend the Canada Labour Code (illness or injury)

Votes

Feb. 28, 2007 Failed That Bill C-294, in Clause 1, be amended by replacing lines 10 to 15 on page 1 with the following: “(A) the taxpayer is, in that month, a registered participant with, or member of, (I) a sports team or recreation program of the employer in respect of which membership or participation is restricted to persons under 21 years of age, or (II) a sports team or recreation program of a college or university,”
June 7, 2006 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.

Income Tax ActPrivate Members' Business

March 30th, 2007 / 1:30 p.m.

Conservative

Brian Fitzpatrick Conservative Prince Albert, SK

moved that Bill C-294, An Act to amend the Income Tax Act (sports and recreation programs), be read the third time and passed.

Mr. Speaker, I thank the members of the House at this stage because the bill has the unanimous support of all 308 members of Parliament in this esteemed chamber.

I think the members understand the specific purpose of the bill but I will quickly go over it again. It is intended to help young people under the age of 21 in amateur sports programs and the organizations that support them by exempting up to $300 of room and board or lodging costs per month from the Income Tax Act.

If the bill is passed, the direct beneficiaries of this measure will be the young people in amateur sports and the organizations that support them.

What is near and dear to my heart and what motivated me to present this bill are the junior A hockey programs in Canada. We have about 140 junior A teams in small cities and towns and in remote and rural areas across Canada that will be the direct beneficiaries of this amendment to the Income Tax Act. It will reduce the cost of their operation probably in the area of $4,000 or $5,000 a year, which in this town might appear to be chump change, but to the organizations that are trying to keep junior A hockey teams viable in their small towns and communities this is significant. It will go a long way to making their hockey operation viable.

Hockey is our national sport. I talked with Mr. Tretiak the other day, the famous Russian hockey coach. He even realized the great goaltenders that came from Saskatchewan, Glenn Hall, Johnny Bower and many others. He learned many of his techniques and skills by studying their methods of playing in goal. We have a rich history of hockey in Saskatchewan and the junior A hockey program is very much a part of that.

I want to acknowledge some of the people who should be acknowledged on this bill. The real champion of this bill and who took the bull by the horns was Roy Bailey, a good friend of mine and a former colleague in this House in the 37th Parliament. He fought hard to get this injustice sorted out when it occurred. He did not really accomplish that but he laid all the groundwork for it. I am basically finishing the job that Roy started.

I once again want to thank MPs from all parties who contributed to this matter. They have been very good in discussing the matter. When we are talking hockey, I think partisanship disappears and we are all on the same side.

The member for Renfrew—Nipissing—Pembroke and her staff have been very helpful on this matter. I specifically want to thank the member for the accommodations that were made to expedite this bill.

At report stage the bill received the unanimous support of the House. I do not intend to go over all the merits of the bill. We have done that before. I think the members of the House understand the bill quite well. Not much would be accomplished by going over the benefits of the bill, except that it is a good news story for amateur sport and young people in Canada. This is good public policy.

The cost of this amendment to the taxpayer would be minimal. I do not think it would amount to more than $700,000 or $800,000 a year, which, in the age of obesity and all the problems we are having with type two diabetes, it is a measure that would encourage people to be active and be healthy, which is something we should all be encouraging.

I will not be using all my allotted time on this matter. I commend the bill to the good judgment of the 308 members of Parliament in the House of Commons. I trust they will continue to do the right thing and push this bill into reality and make it the public policy of this country.

Income Tax ActPrivate Members' Business

March 30th, 2007 / 1:35 p.m.

The Acting Speaker Royal Galipeau

Questions and comments. Debate.

Normally it would be the time to give the hon. member for Prince Albert five minutes to rebut but there is nothing to rebut.

Is the House ready for the question?

Income Tax ActPrivate Members' Business

March 30th, 2007 / 1:35 p.m.

Some hon. members

Question.

Income Tax ActPrivate Members' Business

March 30th, 2007 / 1:35 p.m.

The Acting Speaker Royal Galipeau

The question is on the motion. Is it the pleasure of the House to adopt the motion?

Income Tax ActPrivate Members' Business

March 30th, 2007 / 1:35 p.m.

Some hon. members

Agreed.

Income Tax ActPrivate Members' Business

March 30th, 2007 / 1:35 p.m.

The Acting Speaker Royal Galipeau

I declare the motion carried.

(Motion agreed to, bill read the third time and passed)

It being 1:36 p.m., the House stands adjourned until Monday, April 16, 2007 at 11 a.m., pursuant to Standing Orders 28(2) and 24(1).

The House adjourned at 1:36 p.m.