An Act to amend the Income Tax Act (volunteers)

This bill is from the 41st Parliament, 1st session, which ended in September 2013.

Sponsor

Jean-François Larose  NDP

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

Status

Defeated, as of Nov. 28, 2012
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Income Tax Act to provide a tax credit of a minimum of $500 and a maximum of $1,500, in respect of travel expenses, to individuals who perform a minimum of 130 hours of eligible volunteer services and make at least 12 trips in order to do so during the taxation year.

Similar bills

C-356 (40th Parliament, 3rd session) An Act to amend the Income Tax Act (volunteers)
C-356 (40th Parliament, 2nd session) An Act to amend the Income Tax Act (volunteers)
C-255 (38th Parliament, 1st session) An Act to amend the Income Tax Act (volunteers)
C-351 (37th Parliament, 3rd session) An Act to amend the Income Tax Act (exemptions for volunteers)
C-207 (37th Parliament, 3rd session) An Act to amend the Income Tax Act (volunteers)
C-351 (37th Parliament, 2nd session) An Act to amend the Income Tax Act (exemptions for volunteers)
C-207 (37th Parliament, 2nd session) An Act to amend the Income Tax Act (volunteers)
C-410 (37th Parliament, 1st session) An Act to amend the Income Tax Act (exemptions for volunteers)

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.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-399s:

C-399 (2024) Department of Citizenship and Immigration Ombud Act
C-399 (2018) Fairness for Persons with Disabilities Act
C-399 (2010) An Act to amend the Canadian Environmental Protection Act, 1999 (asbestos)
C-399 (2009) An Act to amend the Canadian Environmental Protection Act, 1999 (asbestos)
C-399 (2007) An Act to amend the Income Tax Act (mutual fund trust accounting principles)
C-399 (2007) An Act to amend the Income Tax Act (mutual fund trust accounting principles)

Votes

Nov. 28, 2012 Failed That the Bill be now read a second time and referred to the Standing Committee on Finance.

Income Tax ActRoutine Proceedings

February 16th, 2012 / 10:05 a.m.

NDP

Jean-François Larose NDP Repentigny, QC

moved for leave to introduce Bill C-399, An Act to amend the Income Tax Act (volunteers).

Mr. Speaker, the bill to amend the Income Tax Act as it pertains to volunteers is very important. Right now, volunteerism is growing rapidly and, contrary to what some may say, more and more people are volunteering. In my riding alone, there are 225 organizations that hold over 500 events and create partnerships to help the community and the private sector. There is the Marché de Noël, a volunteer organization that supports small businesses and generates many economic spinoffs. In Repentigny, there is the International Junior Tennis Open, which is an international event.

In total, Canadians do 2 billion hours of volunteer work a year, which is absolutely incredible. What is more, 54% of non-profit organizations and charities are run entirely by volunteers. A total of 12 million Canadians claim to do volunteer work. Statistics Canada estimates the value of volunteer work to be $14 million.

Volunteer work is imperative. The support we receive from people we hold dear, family members and friends, is of great value to us.

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