Bill C-239 (Historical)

An Act to amend the Income Tax Act (services to a charity or public authority)

This bill is from the 39th Parliament, 2nd session, which ended in September 2008.

Sponsor

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

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of Oct. 16, 2007
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Income Tax Act to allow taxpayers who provide a minimum of 250 hours of service in a taxation year to a registered charity, a non-profit organization or a municipality or other public authority, and receive for such service no salary, stipend or other remuneration in excess of $3,000 to deduct $1,000 in the computation of their taxable income.

Similar bills

C-240 (41st Parliament, 2nd session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-240 (41st Parliament, 1st session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-216 (40th Parliament, 3rd session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-216 (40th Parliament, 2nd session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-216 (40th Parliament, 1st session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-239 (39th Parliament, 1st session) An Act to amend the Income Tax Act (services to a charity or public authority)

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-239s:

C-239 (2022) An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

C-239 (2020) National Cycling Strategy Act

C-239 (2016) Fairness in Charitable Gifts Act

Other House mentions

Income Tax ActRoutine Proceedings

May 1st, 2006 / 3:25 p.m.

See context

NDP

Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-239, An Act to amend the Income Tax Act (services to a charity or public authority).

Mr. Speaker, in Nova Scotia alone, volunteerism creates $2 billion of economic activity. People who join groups like the Lions Club, the Kinsmen Club, et cetera do not received tax deductions for their services. We believe that people should be able to claim a blanket tax deduction for a certain number of hours that they serve. The membership fees that are paid to these organizations should be tax deductible as well.

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

As spoken