moved for leave to introduce Bill C-249, an act to amend the Income Tax Act.
Mr. Speaker, I would like to thank the hon. member for Oxford for seconding the bill.
Every day in Canada volunteer firefighters donate their time and risk their lives for the good of their communities. Often they receive an allowance to reimburse them for the expenses they incur in discharging their duties. There is no income tax on the first $500 they receive as part of their expense allowance but they must pay tax on any amount exceeding $500. This bill would double the tax exemption from $500 to $1,000. It would mean that volunteer firefighters would not be taxed on reasonable expenses incurred in their work, work which requires them to risk their lives to protect their fellow citizens.
In our communities today we are relying more and more on volunteer firefighters to perform these services.
(Motions deemed adopted, bill read the first time and printed)