Bill C-240 (Historical)

An Act to amend the Income Tax Act (tax credit — first aid)

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Sponsor

Bryan May Liberal

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

Status

Dead, as of Nov. 29, 2017
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Income Tax Act to provide a non-refundable tax credit to individuals who complete a first aid or other health and safety instructional program or course.

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.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-240s:

C-240 (2022) An Act to amend the Income Tax Act (donations involving private corporation shares or real estate)

C-240 (2020) An Act to amend the Canada Elections Act (voting age)

C-240 (2013) An Act to amend the Income Tax Act (services to a charity or public authority)

C-240 (2011) An Act to amend the Income Tax Act (services to a charity or public authority)

C-240 (2010) An Act to amend the Income Tax Act (deduction for volunteer emergency service)

Votes

Nov. 29, 2017 Passed 13th Report of the Standing Committee on Finance

Nov. 29, 2017 Failed 13th Report of the Standing Committee on Finance (amendment)

Oct. 26, 2016 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.

Income Tax ActRoutine Proceedings

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

Liberal

Bryan May Liberal Cambridge, ON

moved for leave to introduce Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid).

Mr. Speaker, today I am excited to rise in this House to introduce my private member's bill, a bill that would save lives and improve the quality of life for all Canadians.

Students across this country benefit from a federal tuition tax credit, helping to make post-secondary education more affordable. The bill proposes a similar, non-refundable tax credit for anyone who takes life-saving first aid, CPR, or AED training.

Canadians with skills and knowledge in first aid and CPR are able to help others in emergency medical situations. The value of a life saved or injury prevented, and the knowledge of what to do in an emergency is a skill that we should all have.

The rate of survival for those suffering from cardiac arrest is increased by 50% to 500% if a bystander has CPR training. With the bill we can show that Parliament recognizes the life-saving power of first aid and CPR and show Canadians that we value that training.

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