An Act to amend the Income Tax Act (tax credit for gifts)

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.


Brian Masse  NDP

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


Introduced, as of Jan. 29, 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 subsection 118.1(3) of the Income Tax Act to have the tax credit applicable to charitable and other gifts computed in the same manner as the tax credit applicable to monetary contributions to federal political parties and candidates, where the total amount of the gifts in a taxation year does not exceed $1275.


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

January 29th, 2009 / 10:15 a.m.
See context


Brian Masse NDP Windsor West, ON

moved for leave to introduce Bill C-274, An Act to amend the Income Tax Act (tax credit for gifts).

Mr. Speaker, this bill would amend the Income Tax Act and provide for greater donations and return for those individuals who give to the not for profit sector, charities, organizations and groups. In particular, the proposed bill mirrors the political system, where for the first $1,275 that a person gives, charities will be able to issue a greater tax break back to the middle and lower income earners, who will get a better return. It treats the system fairly.

This is a significant change that would help the industry. The charitable industry sector is around 8% of the Canadian economy. It employs two million people in great causes, everything from seniors to children, universities and colleges. I would request that all members support this bill. It is important for economic stimuli. It is ironic that the last two budgets passed by this Parliament, the Conservatives actually reduced the amount of charitable tax one gets back as an individual Canadian citizen.

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