An Act to amend the Income Tax Act (physical activity and amateur sport fees)

This bill was last introduced in the 41st Parliament, 2nd Session, which ended in August 2015.

This bill was previously introduced in the 41st Parliament, 1st Session.


Peter Stoffer  NDP

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


Introduced, as of Oct. 16, 2013
(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 allow the deduction of fees paid by an individual for his or her participation, or the participation of a dependant of the individual, in physical activity or amateur sport.


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 22nd, 2011 / 3:25 p.m.
See context


Peter Stoffer NDP Sackville—Eastern Shore, NS

moved for leave to introduce Bill C-252, An Act to amend the Income Tax Act (physical activity and amateur sport fees).

Mr. Speaker, this is a bill that I have been working on since about 1998. I am proud to admit that our provincial government and the federal government have adopted the bill in a very small way, allowing a small aspect of a tax credit for children under 16 who are involved in physical activities.

Our bill goes a lot further than that. If a person is a member of Nubody's, for example, or a gym and pays $300 to $400 a year or a month or whatever for that membership, I believe that membership should be tax deductible.

If people are members of a hockey team, a basketball team, a dance club or anything that gives them physical activity for which they need a membership, I believe the fees for that membership should be tax deductible, and not at 15%, but at the full amount, because that would encourage more and more Canadians to become physically active and would allow more Canadians to put, and I know the Conservatives love to hear this, more money in their pocket so they can spend on other aspects of their lives.

If we want to reduce health care costs and encourage greater community living, we need to get more Canadians physically active by allowing them to have a tax deduction on the fees that they pay for gym memberships, et cetera.

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