Haida Gwaii Residents Tax Deduction Act

An Act to amend the Income Tax Act (residents of northern or intermediate zones)

This bill was last introduced in the 43rd Parliament, 2nd Session, which ended in August 2021.

Sponsor

Taylor Bachrach  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 March 24, 2021
(This bill did not become law.)

Summary

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

This enactment amends subsection 110.‍7(1) of the Income Tax Act to provide that Haida Gwaii is a northern zone for the purposes of section 110.‍7 of that Act.

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.

Haida Gwaii Residents Tax Deduction ActRoutine Proceedings

March 24th, 2021 / 4:45 p.m.
See context

NDP

Taylor Bachrach NDP Skeena—Bulkley Valley, BC

moved for leave to introduce Bill C-280, an act to amend the Income Tax Act with regard to residents of northern or intermediate zones.

Madam Speaker, Haida Gwaii is well known across Canada, not only for its spectacular beauty and the rich culture of the Haida people, but also for its remoteness. To get to Haida Gwaii from Prince Rupert in good weather is a seven-hour ferry ride. It is hard to get any farther west in Canada.

Residents of Haida Gwaii are hardy and resilient. They call the islands home for all kinds of reasons, but cheap groceries is not one of them. In fact, most goods and services cost more on Haida Gwaii than on the mainland. The biggest cost is the ferry or plane trip to Prince Rupert, which many families must take several times per year, whether for medical or dental appointments or for other essential reasons.

The northern residents deduction is a tax deduction meant to offset the high cost of living in Canada's remote communities. It also helps attract skilled workers and promotes economic development. However, the current eligibility criteria for the northern deduction is deeply flawed. Back in the nineties, the federal government decided to change the criteria according to arbitrary lines on a map. The problem is that those lines do not include all of Canada's remote communities that struggle with high costs of living.

When the eligibility criteria changed, Haida Gwaii was downgraded from the northern—