Bill C-240 (Historical)

An Act to amend the Income Tax Act (services to a charity or public authority)

This bill is from the 41st Parliament, 2nd session, which ended in August 2015.

Sponsor

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 Oct. 16, 2013
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Income Tax Act to allow taxpayers who provide a minimum of 250 hours of service in a taxation year to a registered charity, a non-profit organization or a municipality or other public authority, and receive for such service no salary, stipend or other remuneration in excess of $3,000 to deduct $1,000 in the computation of their taxable income.

Similar bills

C-240 (41st Parliament, 1st session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-216 (40th Parliament, 3rd session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-216 (40th Parliament, 2nd session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-216 (40th Parliament, 1st session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-239 (39th Parliament, 2nd session) An Act to amend the Income Tax Act (services to a charity or public authority)

C-239 (39th Parliament, 1st session) An Act to amend the Income Tax Act (services to a charity or public authority)

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-240s:

C-240 (2022) An Act to amend the Income Tax Act (donations involving private corporation shares or real estate)

C-240 (2020) An Act to amend the Canada Elections Act (voting age)

C-240 (2016) An Act to amend the Income Tax Act (tax credit — first aid)

C-240 (2010) An Act to amend the Income Tax Act (deduction for volunteer emergency service)

Other House mentions

Income Tax ActRoutine Proceedings

June 21st, 2011 / 10:10 a.m.

See context

NDP

Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-240, An Act to amend the Income Tax Act (services to a charity or public authority)

Mr. Speaker, when people make a donation of some kind to a charity, they get a taxable receipt. However, if they provide services to that charity it is not necessarily tax deductible.

What I am trying to do in this bill is to say that if people provide various services in kind for a charitable organization then the services that they render should be tax deductible. For example, people may lend their car to a Lion's Club so that its members can drive a person to a medical appointment. That vehicle saves them a lot of time, money and effort and the owners should be able to deduct some of those services that they have rendered in kind for tax deductible purposes. That would encourage more people in the future to give not only their cash but also their time.

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