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

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 Nov. 25, 2021

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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-264 (43rd Parliament, 2nd 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-201s:

C-201 (2020) School Food Program for Children Act
C-201 (2020) School Food Program for Children Act
C-201 (2015) An Act to amend the Payments in Lieu of Taxes Act (independent assessment)
C-201 (2013) An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)

Income Tax ActRoutine Proceedings

November 25th, 2021 / 10:05 a.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

moved for leave to introduce Bill C-201, An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer services).

Mr. Speaker, I want to thank my colleague, the member for Windsor West, for seconding the bill.

Bill C-201 calls on the Government of Canada to increase the tax exemption for volunteer firefighters and search and rescue responders from $3,000 to $10,000 in the tax code. We know that search and rescue responders and firefighters are on the ground right now in British Columbia doing the important work, helping people at a time of need, which is when they always show up, in difficult crises, such as fires, floods and accidents in our local communities.

These volunteer firefighters account for 83% of Canada's total firefighting essential first responders. Approximately 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 they have completed 200 hours of volunteer services in a calendar year. This works out to about $450 per year that we allow these essential volunteers to keep of their own income from their regular jobs, which is about $2.25 an hour. If they volunteer for more than 200 hours, which many do, this tax credit becomes even less.

These essential workers give their time, training and efforts to Canadians on a voluntary basis, often putting their lives at risk, allowing local governments to keep property taxes lower than if paid services were required. Increasing this tax credit would allow these essential volunteers to keep more of their hard-earned money, likely to be spent in the communities in which they live. Also, an increase in the tax benefit would result in increased volunteer recruitment and retention at a time when volunteerism is decreasing.

I hope all members in the House will show support for the bill and show respect for all those first responders and volunteer firefighters across Canada who put their lives at risk and put themselves behind all of us. We saw the work they did during COVID-19. They were there for us.

I am thankful for the time to talk about this important bill, and I hope I will get the support of the House.

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