Bill C-410

An Act to amend the Income Tax Act (campgrounds)

Sponsor

Lianne Rood  Conservative

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 June 19, 2024

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Summary

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

This enactment amends the Income Tax Act to exclude campgrounds from the definition “specified investment business”.

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.

Income Tax ActRoutine Proceedings

June 19th, 2024 / 5:35 p.m.
See context

Conservative

Lianne Rood Conservative Lambton—Kent—Middlesex, ON

moved for leave to introduce C-410, An Act to amend the Income Tax Act (campgrounds).

Mr. Speaker, Canada is home to over 5,600 campgrounds that are enjoyed by over 70% of Canadians who actively participate in outdoor and wilderness activities. These businesses employ over 140,000 Canadians and operate on very thin margins, making reinvestment for their facilities and upkeep hard to manage. My riding of Lambton—Kent—Middlesex is home to many campgrounds, and I have heard from people across this country that they are being treated unfairly as small seasonal businesses. The story is universal.

After nine years of the NDP-Liberal government, life is unaffordable and Canadian small businesses deserve a break. That is why I am glad today to table an act to amend the Income Tax Act for campgrounds. The change proposed in the bill will allow campgrounds extra capital to use toward conservation, facilities maintenance, managing wildlife, recovery from the elements and increasing services to their campers.

Once again, Conservatives are providing common-sense solutions that will cut back on punishing taxes, help grow our small businesses like campgrounds, and give Canadian families more opportunity to enjoy the great outdoors.

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