Fairness in Charitable Gifts Act

An Act to amend the Income Tax Act (charitable gifts)

Sponsor

Ted Falk  Conservative

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

Status

Defeated, as of June 8, 2016

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Summary

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

This enactment amends the Income Tax Act to increase the tax deduction an individual is entitled to in a taxation year with regards to charitable gifts to registered charities.

Elsewhere

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.

Votes

June 8, 2016 Failed That the Bill be now read a second time and referred to the Standing Committee on Finance.

Fairness in Charitable Gifts ActPrivate Members' Business

April 11th, 2016 / noon
See context

Liberal

David Graham Liberal Laurentides—Labelle, QC

Mr. Speaker, like Canadians, this government also understands that governments must play a vital role in our communities and provide valuable services to Canadians. We share the same values and are united by the principles of fairness and inclusiveness which have made Canada a model for the world. Budget 2016 is a clear statement of our ability to transform these values into a better world.

Budget 2016 delivers on the government's agenda to empower all Canadians to build better lives for themselves and to enable them to contribute to and share in the prosperity of our country. It sets the foundation for an inclusive and fair Canada.

Budget 2016 will give Canadian families more money to help with the high cost of raising their children by replacing the current complicated child benefit system with a new Canada child benefit. The introduction of the Canada child benefit represents the most significant social policy innovation in a generation.

Budget 2016 also makes investments in education, infrastructure, training, and other programs that will help to secure a better quality of life for Canada's indigenous peoples and build a stronger, more unified, and more prosperous Canada.

It invests in modernizing and updating public transit, improving water and waste water systems, expanding affordable housing, and protecting infrastructure systems from the effects of climate change. It makes significant new investments to support seniors in their retirement years with increased benefits to ensure that Canadian seniors have a dignified, comfortable and secure retirement.

It will increase funding for innovation, collaboration in partnerships to protect the integrity of our health care system. It makes essential new investments in legal aid and reinstates funding for the court challenges program in order to improve access to the justice system. It puts people first and delivers the help that Canadians need now, not a decade from now.

At the same time, it invests for the years and decades to come for our children and grandchildren, so they may inherit a more prosperous and hopeful Canada.

As we move forward with these part investments, we will be guided by a sense of fairness to ensure that Canada's best days lie ahead. We will do our part to help ensure that Canada's charitable sector remains a strong force in securing this brighter future.

Fairness in Charitable Gifts ActPrivate Members' Business

April 11th, 2016 / noon
See context

NDP

Guy Caron NDP Rimouski-Neigette—Témiscouata—Les Basques, QC

Mr. Speaker, I am pleased to rise in the House to talk about this bill, even though I do not have much time. First, I would like to thank the member for Provencher for his candour, since he admitted in his speech that the primary purpose of the bill was to provide fiscal resources to anti-choice groups.

The proposed measure would affect all charitable organizations that could benefit from such a tax credit, depending on their needs. As a result, although the member was being honest, it seems a little inappropriate to me to put a spin on this tax credit so that it benefits certain groups in particular. That being said, the bill targets all charitable organizations. We always analyze the issue because there may be serious repercussions.

Next, I would like to set the record straight regarding some false information in the preamble of this bill. The bill compares tax credits for charitable donations to those for political contributions, when there is no comparison to be made between the amounts of these contributions.

Right now in Canada, tax expenditures related to charitable donations exceed $2.3 billion, while tax expenditures associated with political contributions are approximately $30 million. Transferring that $30 million to charitable organizations will be nothing more than a drop in the bucket, if that is the intention here.

I know that I will likely have the opportunity to talk about this issue again in the second hour of debate, but I would like to point out that increasing tax incentives to try to increase charitable donations has a limited effect. Of course some people make charitable donations in order to receive a tax credit, but that is only one of many reasons why people give to charity. There are other factors to consider.

For example, in my riding, Rimouski-Neigette—Témiscouata—Les Basques, donations to Centraide Bas-Saint-Laurent have declined significantly over the past five years. This is not a case of people being less generous, but the result of massive cuts to the public service and also to such organizations as the Maurice Lamontagne Institute, which had employees who were major donors, but now has fewer of them. This economic situation was created mainly by the previous government, and this caused the decrease in donations.

I hope I will have time to debate this further during the second hour.

Fairness in Charitable Gifts ActRoutine Proceedings

February 25th, 2016 / 10:20 a.m.
See context

Conservative

Ted Falk Conservative Provencher, MB

moved for leave to introduce Bill C-239, An Act to amend the Income Tax Act (charitable gifts).

Mr. Speaker, my private member's bill is short-titled “fairness in charitable gifts act”. I am very honoured to have the seconder contribute to this. My seconder is the member for Perth—Wellington, and I thank him for that.

The bill recognizes the value and the good work that registered Canadian charities are doing, both secular and faith based. It celebrates the work that is happening in the area of health care through hospital foundations, and through organizations that do health research like cancer, heart and stroke, and the Alzheimer's Society. It celebrates the good work that charities are doing in education, promoting higher education. It celebrates areas where charities are contributing to our social services, like food banks, homeless shelters, addictions counselling, and refugee resettlement.

The bill would better enable registered Canadian charities to attract donations by providing the same favourable percentage of federal tax credits that a political donation would receive.

I believe, I think all members in this House believe, and I think Canadians believe that feeding a politician should be no more important than feeding the hungry. I look forward to speaking further to the bill.

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