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

June 1st, 2006 / 6:30 p.m.

The Acting Speaker Royal Galipeau

All those in favour of the motion will please say yea.

Income Tax ActPrivate Members' Business

June 1st, 2006 / 6:30 p.m.

Some hon. members

Yea.

Income Tax ActPrivate Members' Business

June 1st, 2006 / 6:30 p.m.

The Acting Speaker Mr. Royal Galipeau)

All those opposed will please say nay.

Income Tax ActPrivate Members' Business

June 1st, 2006 / 6:30 p.m.

Some hon. members

Nay.

Income Tax ActPrivate Members' Business

June 1st, 2006 / 6:30 p.m.

The Acting Speaker Royal Galipeau

In my opinion the yeas have it.

And more than five members having risen:

Pursuant to Standing Order 93, the recorded division stands deferred until Wednesday, June 7, 2006, immediately before the time provided for private members’ business.

The House resumed from June 1 consideration of the motion that Bill C-294, An Act to amend the Income Tax Act (sports and recreation programs), be read the second time and referred to committee.

Income Tax ActPrivate Members' Business

June 7th, 2006 / 5:30 p.m.

The Acting Speaker Andrew Scheer

It being 5:30 p.m., the House will now proceed to the taking of the deferred recorded division on the motion at second reading stage of Bill C-294 under private members' business.

Call in the members.

Before the taking of the vote:

Income Tax ActPrivate Members' Business

June 7th, 2006 / 5:50 p.m.

The Speaker Peter Milliken

Since this is the first recorded division on private members' business, I would remind all hon. members that the division will be taken row by row, starting with the sponsor then proceeding with those in favour of the motion, beginning in the back row of the side of the House on which the sponsor sits.

Then, after we have gone through all the rows on this side of the House, the hon. members on the other side of the House will have their turn, starting again with the last row. Those opposed to the motion will be called in the same order.

(The House divided on the motion, which was agreed to on the following division:)

Vote #15

Income Tax ActPrivate Members' Business

June 7th, 2006 / 6 p.m.

The Speaker Peter Milliken

I declare the motion carried.

Accordingly the bill stands referred to the Standing Committee on Finance.

Income Tax ActPrivate Members' Business

June 7th, 2006 / 6:05 p.m.

The Acting Speaker Andrew Scheer

It being 6:05 p.m., the House will now proceed to the consideration of private members' business as listed on today's order paper.