An Act to amend the Income Tax Act (refundable tax credit for low-income earners)

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.


Keith Martin  Liberal

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


Introduced, as of June 10, 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 provide for a refundable tax credit of up to $2,000 for taxpayers earning up to $40,000.


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

June 10th, 2009 / 3:15 p.m.
See context


Keith Martin Liberal Esquimalt—Juan de Fuca, BC

moved for leave to introduce Bill C-414, An Act to amend the Income Tax Act (refundable tax credit for low-income earners).

Mr. Speaker, I would like to thank my fine colleague from Madawaska—Restigouche for seconding this bill.

One of the primary goals of any government is to help those most in need. Sadly, poverty and the poor have received very little attention on the Conservative government's watch. The tragedy is that poverty is a social blight and goes to the heart of people's ability to simply live and care for themselves.

There are too many Canadians who have to make choices between food and medication, rent or clothes. In fact, more people are having to make those decisions in this economic downturn. Poverty is reducing their opportunities to care for themselves and lift themselves out of the poverty trap.

In response to this, my bill introduces the Canadian low income supplement. It would put $2,000 in the hands of those Canadians who make less than $20,000 a year. The amount would decline to zero at $40,000. It would only discriminate on the amount of money people have in their pockets. Seniors, the young, those with families or who are alone would all be included.

This would be real money, tax free, in the hands of those who need it the most. It would put money into the hands of those who are poor. It would limit demands on the public purse. It would not impede our economy. The Canadian low income supplement would help those most in need in Canada.

I hope this bill opens up the very important debate on poverty in Canada so we can implement solutions to help those most in need in our society.

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