Bill C-294 (Historical)

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.

Finance Committee, on Feb. 8, 2007

  • Edward Short, Senior Tax Policy Officer, Tax Legislation Division, Tax Policy Branch, Department of Finance
  • Laury Ryan, President, Saskatchewan Junior Hockey League
  • Baxter Williams, Director, Personal Income Tax Division, Tax Policy Branch, Department of Finance
  • Peter Lewis, Vice-President, Administration, Canadian Scholarship Trust, Canadian Association of Not-for-Profit RESP Dealers
  • Marc Toupin, Procedural Clerk