An Act to amend the Income Tax Act (deduction for medical doctors in underserviced areas)

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.


Patrick Brown  Conservative

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


Not active, as of Feb. 19, 2007
(This bill did not become law.)


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

This enactment provides a deduction from taxable income for medical doctors who open a practice in an underserviced area in Canada. The deduction applies in each of the first five consecutive years during which the practice is operated in that area.


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

February 19th, 2007 / 3:05 p.m.
See context


Patrick Brown Conservative Barrie, ON

moved for leave to introduce Bill C-405, An Act to amend the Income Tax Act (deduction for medical doctors in underserviced areas).

Mr. Speaker, it is a pleasure to introduce this bill today that would help underserviced communities recruit doctors to their hospitals and establish family physicians.

I would like to thank the students at the University of Ottawa Law School, specifically, Paul Braczek and Jeffrey Kroeker, who assisted in the drafting of this private member's bill.

One out of 30 Canadians do not have a family doctor. In small towns and underserviced areas, it becomes as acute as one out of four do not have a family doctor. Barrie, the riding I have the honour of representing, is one of those communities where we have a very acute doctor shortage. This bill would certainly be a step forward in helping alleviate that concern.

Specifically, I want to also pay recognition to Dr. Rob Ballagh and Dr. Brad Dibble, who chaired our physician recruitment task force in our community and helped me come up with this idea as a means to entice doctors to small towns and rural areas that do not have the pleasure of having as many doctors as do larger urban areas that have medical schools.

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