Bill C-240 (Historical)

An Act to amend the Income Tax Act (deduction for volunteer emergency service)

This enactment amends the Income Tax Act to allow volunteer emergency workers to deduct from their taxable income the amount of $1,000 if they performed at least 100 hours of volunteer service, and $2,000 if they performed at least 200 hours of volunteer service.

Income Tax Act

[Carol Hughes, NDP, Algoma—Manitoulin—Kapuskasing, ON]

moved for leave to introduce Bill C-420, An Act to amend the Income Tax Act (deduction for volunteer emergency service).

Mr. Speaker, I am pleased to introduce this bill which would amend the Income Tax Act to allow volunteer emergency workers to deduct $3,000 from their taxable income if they perform at least 200 hours of volunteer service in one year.

Volunteer emergency workers make up the bulk of the emergency service providers in our small communities. They represent the majority of Canada's rural firefighters and perform their services selflessly.

Without a thought to the monetary compensation, they put their lives on the line to protect ours. I believe there is something we can do to acknowledge this sacrifice. I am sure there will be a few among us who feel otherwise.

The Canadian Association of Fire Chiefs advises that changes such as this one would greatly assist in the recruitment and retention of volunteer firefighting personnel within our smaller communities. It is a win-win situation for the communities, both in recruitment and in the protection of our infrastructure.

I would like to thank my colleague, the member for Nickel Belt, for seconding this bill. I know it is an issue that is important to him and the constituents he serves, as it is to myself and those I am fortunate to represent.

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

[Wayne Easter, Liberal, Malpeque, PE]

moved for leave to introduce Bill C-240, An Act to amend the Income Tax Act (deduction for volunteer emergency service).

Mr. Speaker, I am most pleased to introduce an act to amend the income tax, a deduction for volunteer emergency service.

The bill was introduced in the last Parliament and was reported back from committee to the House. Sadly, the bill was lost because the Prime Minister broke the law and caused an election.

The act would allow for the changes to the income tax act and allow volunteer emergency workers to deduct from their taxable income the amount of $1,000 if they have performed at least 100 hours of volunteer service, and $2,000 if they have performed at least 200 hours of volunteer service.

This is an important bill because it recognizes volunteer emergency service workers for the good they do for society, giving them a wee bit of financial compensation.

I was wondering, seeing as the bill was so far along in the last House and reported back from committee, that there might even be unanimous consent to see it at its previous stage.