An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services)

This bill is from the 43rd Parliament, 2nd session, which ended in August 2021.

Sponsor

Gord Johns  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 Feb. 4, 2021
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends subsections 118.‍06(2) and 118.‍07(2) of the Income Tax Act in order to increase the amount of the tax credits for volunteer firefighting and search and rescue volunteer services from $3,000 to $10,000.

Similar bills

C-201 (current session) An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services)

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-264s:

C-264 (2022) An Act to amend the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act (pension plans and group insurance plans)
C-264 (2016) An Act to amend the Canadian Bill of Rights (right to housing)
C-264 (2013) An Act to amend the Criminal Code (social condition)
C-264 (2011) An Act to amend the Criminal Code (social condition)
C-264 (2010) Family Farm Cost-of-Production Act
C-264 (2009) Family Farm Cost-of-Production Protection Act

Income Tax ActRoutine Proceedings

February 4th, 2021 / 10:05 a.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

moved for leave to introduce Bill C-264, An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services).

Mr. Speaker, volunteer firefighters account for 83% of Canada's total firefighting essential first responder calls. In addition, 8,000 essential search and rescue volunteers respond to thousands of incidents every year. I am proud today to rise and present my private member's bill to extend tax credits currently available to volunteer firefighters and search and rescue volunteers.

We know that many volunteer emergency responders already hold full-time jobs. They continue to volunteer and demonstrate enormous sacrifices within their communities to keep us safe. In many cases they put their lives at risk. They could be running into a burning home to rescue someone or searching for a missing neighbour or friend they know personally.

Especially now, with an increasing number of first responder calls and the ever-growing opioid crisis, their critical role in society is even more important. This bill is the least we can do. Across the country, with the ever-increasing cost of living, local departments are struggling to recruit new volunteers to meet the needs of their communities. Extending tax credits would demonstrate that the federal government supports the work of local fire departments and search and rescue detachments and it would show appreciation for the future work of dedicated volunteers. When volunteers have our backs in times like these, it is essential that we have theirs.

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