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 (44th Parliament, 1st 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 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)

Volunteer FirefightersPetitionsRoutine Proceedings

June 3rd, 2021 / 10:15 a.m.


See context

NDP

Gord Johns NDP Courtenay—Alberni, BC

Mr. Speaker, as we know, volunteer firefighters account for 83% of Canada's total firefighting essential first responders. I am honoured to table this petition on behalf of petitioners from Parksville, Qualicum and Coombs in my riding.

Petitioners cite that 8,000 essential search and rescue volunteers respond to thousands of incidents every year. The tax code of Canada currently allows volunteer firefighters and search and rescue volunteers to claim a $3,000 tax credit if 200 volunteer hours are completed in a calendar year. This works out to a mere $450 per year, which we allow these essential volunteers to keep of their own income from their regular jobs and small businesses. That is about $2.25 an hour. If they volunteer more than 200 hours, which many do, this tax credit becomes even less. Obviously, these volunteers not only put their lives on the line and give their time, training and efforts to Canadians, but they also allow cities and municipalities to keep property taxes lower than if paid services were required.

They are calling on the Government of Canada to support private members' bill, Bill C-264, and increase the tax exemption from $3,000 to $10,000 for line 31220 in the tax code to help our essential volunteer firefighters and volunteer search and rescue people across Canada.