Bill C-505 (Historical)

An Act to amend the Income Tax Act (deduction for volunteer emergency service)

National Volunteer Week

[Wayne Easter, Liberal, Malpeque, PE]

Mr. Speaker, this being National Volunteer Week, I rise to pay tribute to the thousands of Canadians who give of their personal time to volunteer to help their neighbours and communities.

In rural communities volunteerism has quite literally been one of the pillars upon which our communities have been built. The helping of neighbours and the building of our rural communities would never have happened and could not be sustained without the contribution of those volunteers.

All those who volunteer give of their personal time, time away from family and businesses. These efforts deserve recognition and appreciation. Those who volunteer in emergency services where they sacrifice their time when called, assume personal risk, not to mention the risks to their business. It was in this spirit that Bill C-505, which will ensure equality under tax law for all emergency worker volunteers, was tabled in the House.

I recognize, congratulate and thank all volunteers.

Income Tax Act

[Wayne Easter, Liberal, Malpeque, PE]

moved for leave to introduce Bill C-505, an act to amend the Income Tax Act (deduction for volunteer emergency service).

Mr. Speaker, I rise to introduce an act to amend the Income Tax Act to make possible a deduction for volunteer emergency services.

I thank the member for Bras d'Or—Cape Breton for seconding the motion and the member for Beauséjour—Petitcodiac for such strong support.

The bill would amend the Income Tax Act to allow volunteer emergency workers to deduct from their taxable income the amount of $500 if they performed at least 50 hours of volunteer service and $1,000 if they performed at least 100 hours of volunteer service.

The bill would recognize the tremendous work of volunteer emergency service workers who are not paid an honorarium for their services but give of their time, take time away from their fields, their farms and the fisheries to do this work for the good of society.

I encourage everyone to support the bill.

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