An Act to amend the Income Tax Act (golfing expenses)

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.


Randall Garrison  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 subparagraph 18(1)(l)(i) of the Income Tax Act to permit the deduction of an expense incurred by a taxpayer for the use of a golf course or facility.


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

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


Randall Garrison NDP Esquimalt—Juan de Fuca, BC

moved for leave to introduce Bill C-397, An Act to amend the Income Tax Act (golfing expenses).

Mr. Speaker, I rise today to introduce a bill entitled “an act to amend the Income Tax Act (golfing expenses)”.

Most golf courses are small businesses that are struggling in the current economy. The bill would help to protect the nearly 350,000 jobs across the country. Almost 1,000 of those are in my riding. Half of those jobs belong to students who are trying to complete their post-secondary education.

The bill would correct a long-standing discrimination against golf as a tax deductible business expense. While taking clients for drinks or to a hockey game are both fully tax deductible business expenses, taking them out to play a game of golf is not.

Golf was once considered an elitist sport with only the wealthiest able to play, but now golf is the sport with the largest participation in Canada, even more than hockey. More than six million Canadians play golf annually.

The game of golf accounts for an estimated $11.3 billion in Canada's gross domestic product, with $1.2 billion in property taxes and another $1.9 billion in income taxes going into government budgets and contributing to all of our other public services.

The bill would recognize the importance of boosting our small businesses and ensuring quality jobs in Canada are maintained in the golfing industry.

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