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

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 Dec. 8, 2022

Subscribe to a feed (what's a feed?) of speeches and votes in the House related to Bill C-310.

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. The enactment also modifies the definition of "eligible volunteer firefighting 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-310s:

C-310 (2021) An Act to amend the Privacy Act (prevention of violence against women)
C-310 (2016) An Act to amend the Financial Administration Act (debt recovery)
C-310 (2011) Law An Act to amend the Criminal Code (trafficking in persons)
C-310 (2010) Air Passengers' Bill of Rights
C-310 (2009) Air Passengers' Bill of Rights
C-310 (2007) An Act to amend the Canada Evidence Act (interpretation of numerical dates)

Income Tax ActRoutine Proceedings

December 8th, 2022 / 10 a.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

moved for leave to introduce Bill C-310, An Act to amend the Income Tax Act (volunteer firefighting and search and rescue volunteer tax credit).

Mr. Speaker, it is a privilege to rise today to table this bill. This bill calls on the Government of Canada to increase the tax credit for volunteer firefighters and search and rescue responders from $3,000 to $10,000 in the Income Tax Act.

We know that search and rescue responders and firefighters always show up—

Income Tax ActRoutine Proceedings

December 8th, 2022 / 10 a.m.

Some hon. members

Oh, oh!

Income Tax ActRoutine Proceedings

December 8th, 2022 / 10 a.m.

The Speaker Anthony Rota

I will ask the hon. member to start over. I am sure we all want to hear about his bill. I ask the hon. members to keep it down so that we can hear what is going on.

The hon. member for Courtenay—Alberni, please start from the top. For the history books, this is the first time I have had to stop everyone so that we can hear a private member's bill start over from the top. Please, go ahead.

Income Tax ActRoutine Proceedings

December 8th, 2022 / 10 a.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

Mr. Speaker, I think firefighters would appreciate that.

It is a privilege to rise today to table this bill. This bill calls on the Government of Canada to increase the tax credit for volunteer firefighters and search and rescue responders from $3,000 to $10,000 in the Income Tax Act.

We know that search and rescue responders and firefighters always show up in difficult crises such as fires, floods and accidents in our local communities. Ninety thousand of Canada's 126,000 firefighters are volunteer firefighters. These essential first responders give their time, training and efforts to Canadians on a voluntary basis. They often put their lives at risk, while 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, which is likely to be spent in the communities where they live. An increase in this tax credit could also assist with the volunteer recruitment and retention.

I previously tabled Bill C-201 on this issue, but I brought forward this bill today because it would define eligible volunteer firefighting services and would provide clarity on when this tax credit would apply.

I thank the Canadian Association of Fire Chiefs for their work on this issue as well as thank the many Canadians who have signed petitions in support.

I hope all members in the House will show support for the bill and show respect for all those volunteer firefighters across Canada who put their lives at risk to serve their communities.

I thank my colleague from Nanaimo—Ladysmith for seconding this bill.

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