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

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


Thomas Mulcair  NDP

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


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 Nov. 30, 2010
(This bill did not become law.)


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

This enactment amends section 118.1 of the Income Tax Act to provide an additional non-refundable tax credit to taxpayers whose total eligible charitable gifts for the current taxation year are greater than the total eligible charitable gifts claimed in the 2009 taxation year.


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.

Charitable ContributionsStatements by Members

December 1st, 2010 / 2:05 p.m.
See context


Denise Savoie NDP Victoria, BC

Mr. Speaker, Victoria has some remarkable museums and public galleries, such as the Victoria Art Gallery and the Maritime and Royal BC Museums.

Keystones in communities nationwide, such institutions employ about 25,000 people, receive 60 million visits a year and contribute $650 million in wages, but only 9% of their operational funds come from private donations. The NDP's proposed tax credit for charitable gifts would encourage more Canadians to invest in our heritage.

Another innovative solution is being proposed by the Canadian Museums Association. It is asking Ottawa to match private donations dollar for dollar up to $25 million a year.

I urge the government to back our Bill C-600 and partner with the Canadian Museums Association to give Canadian culture and the arts a more stable financial foundation.

Income Tax ActRoutine Proceedings

November 30th, 2010 / 10:05 a.m.
See context


Thomas Mulcair NDP Outremont, QC

moved for leave to introduce Bill C-600, An Act to amend the Income Tax Act (tax credit for charitable gifts).

Mr. Speaker, first of all, I would like to thank my friend and colleague, the member for Algoma—Manitoulin—Kapuskasing, who handles the revenue file for our party.

What this bill proposes is quite simple: it proposes that the government increase the tax credit for charitable gifts. The year 2009 would be used as a reference year and an extra 10% tax credit for charitable gifts would be provided. In Quebec, it would be more.

Charities are currently experiencing a crisis. Corporation Félix Hubert d'Hérelle in Montreal, which manages a large residence for people living with HIV-AIDS, is a perfect example. It has just learned that the United Way will be cutting funding.

We hope that this specific action will prompt all members of Parliament to act quickly so that new resources can be provided to charities in Quebec and Canada. We hope to have the support of all members of this House.

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