An Act to amend the Income Tax Act (physical activity and amateur sport fees)

This bill was last introduced in the 40th Parliament, 3rd Session, which ended in March 2011.

This bill was previously introduced in the 40th Parliament, 2nd Session and the 40th Parliament, 1st Session.


Peter Stoffer  NDP

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


Introduced, as of Jan. 26, 2009
(This bill did not become law.)


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

This enactment amends the Income Tax Act to allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.


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

November 21st, 2008 / 12:25 p.m.
See context


Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-222, An Act to amend the Income Tax Act (physical activity and amateur sport fees).

Mr. Speaker, this bill has been around for a quite a while. I thank the government for introducing legislation in previous budgets that allows a very small deduction for amateur sports fees for children under 16 years of age. I would like that tax deduction for amateur sports fees to apply to all ages. For example, I pay annual dues to play on a soccer team. Some members in the House play hockey and they pay fees for that. There should be a tax deduction for people who join gymnasiums and various athletic associations.

Regardless of a person's age, the fee should be tax deductible to encourage further physical activity, not just for young children but for everybody in the country. This would result in a savings for our health care system down the road as well.

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