Bill C-240 (Historical)

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

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.

Sponsor

Wayne Easter  Liberal

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 Dec. 1, 2008
(This bill did not become law.)

Summary

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

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.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Income Tax ActRoutine Proceedings

June 16th, 2009 / 10:05 a.m.
See context

NDP

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)

Income Tax ActRoutine Proceedings

December 1st, 2008 / 3:10 p.m.
See context

Liberal

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.