Supporting New Parents Act

An Act to amend the Income Tax Act (parenting tax credit)

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

Sponsor

Andrew Scheer  Conservative

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

Status

Defeated, as of June 6, 2018
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Income Tax Act to establish a tax credit with respect to maternal and parental benefits.

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-394s:

C-394 (2024) Stronger Sentences for Safer Streets Act
C-394 (2013) Law An Act to amend the Criminal Code and the National Defence Act (criminal organization recruitment)
C-394 (2012) An Act to amend the Criminal Code and the National Defence Act (criminal organization recruitment)
C-394 (2010) Internment of Persons of Croatian Origin Recognition Act
C-394 (2009) Internment of Persons of Croatian Origin Recognition Act
C-394 (2007) An Act to amend the Immigration and Refugee Protection Act (sponsorship of relative)

Votes

June 6, 2018 Failed 2nd reading of Bill C-394, An Act to amend the Income Tax Act (parenting tax credit)

Supporting New Parents ActRoutine Proceedings

February 5th, 2018 / 3:10 p.m.

Regina—Qu'Appelle Saskatchewan

Conservative

Andrew Scheer ConservativeLeader of the Opposition

moved for leave to introduce Bill C-394, An Act to amend the Income Tax Act (parenting tax credit).

Mr. Speaker, I am very pleased to rise today to introduce my private member's bill, the supporting new parents act.

Welcoming a new addition to the family is one of the greatest joys that any parent can experience. For many Canadians it is also a time of great anxiety. When parents take advantage of EI, maternity, or parental leave, they forgo over 40% of their salary. They take a huge pay cut to spend those critical first few months at home and provide that care for their child. Conservatives believe that when parents make that sacrifice, they should not then have to pay taxes on the benefits that they receive. The bill would provide a tax credit that would offset any taxes owing on their maternity and parental leave.

This also addresses a situation that many parents who receive a top-up from their employer experience. When they file their taxes, they often have to pay extra taxes because the EI system does not withhold enough on their benefits. Many new parents, in addition to the new costs of providing for their children, also then have to pay that. The bill would alleviate that.

I hope all members of Parliament will support this important piece of legislation for Canadian families.

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