An Act to amend the Income Tax Act (student transportation)

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.

Sponsor

François Lapointe  NDP

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 June 12, 2012
(This bill did not become law.)

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Income Tax Act to provide a non-refundable tax credit applicable to the cost of lunchtime transportation for students between their elementary school and residence.

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.

Income Tax ActRoutine Proceedings

June 12th, 2012 / 10:05 a.m.
See context

NDP

François Lapointe NDP Montmagny—L'Islet—Kamouraska—Rivière-du-Loup, QC

moved for leave to introduce Bill C-433, An Act to amend the Income Tax Act (student transportation).

Mr. Speaker, my bill amends the Income Tax Act to provide a non-refundable tax credit applicable to the cost of lunchtime transportation for students between their elementary school and residence.

The Government of Canada must take into account diversity of lifestyles when implementing measures for families. Currently, parents of young children can deduct child care expenses when calculating their income tax. It is not the parents who use the child care services. It is the children.

Mr. Speaker, I am sure you understand that there is some value in sitting down to lunch together with one's children. It is a choice that families should be able to make.

Providing a tax credit for the cost of lunchtime transportation as a measure of supporting family solidarity would ensure more fair and equitable treatment and would respect the lifestyle choice of some Canadian families.

I am lucky enough to have this bill seconded by my colleague from Saint-Lambert.

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