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

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.


Brian Masse  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 subsection 118.1(3) of the Income Tax Act to have the tax credit applicable to charitable and other gifts computed in the same manner as the tax credit applicable to monetary contributions to federal political parties and candidates, where the total amount of such gifts in a taxation year does not exceed $1,275.


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

November 16th, 2011 / 3:15 p.m.
See context


Brian Masse NDP Windsor West, ON

moved for leave to introduce Bill C-347, An Act to amend the Income Tax Act (tax credit for gifts).

Mr. Speaker, it is my pleasure to introduce this bill.

In the last number of budgets the Conservative government has been reducing the charitable amount allowed when people make donations to charities. This bill would reverse that trend. The bill would provide for charities to get more money back at tax time so that they would be able to provide services in the community.

It is important to note that the not-for-profit charitable sector accounts for 8% of the Canadian economy. That sector has been suffering. It has had no tax policy changes. This bill would level the playing field and provide more of an economic hit for our country than a general corporate tax cut would.

I am pleased to table the bill in an effort to help support Canadian charities and to make sure that they remain sustainable with the economy the way it is right now.

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