Mr. Speaker, I rise on a point of order to respond to the comments made earlier today by the parliamentary secretary to the government House leader, in which he stated that my private member's bill, Bill C-219, was improperly before the House. I was not in the chamber at that time so I did not have a chance to respond.
Bill C-219 would amend the Income Tax Act to allow voluntary emergency workers to deduct from their taxable income the amount of $1,000 if they performed at least 100 hours of volunteer service and $2,000 if they performed at least 200 hours of volunteer service.
The parliamentary secretary contends that Bill C-219 is improperly before the House as it has not been preceded by a ways and means motion because, in his view, the bill would increase the level of taxation. He argued that Bill C-219 would increase taxation.
As I have already indicated, the bill would increase the exemption from taxation. House of Commons Procedure and Practice at page 898 states:
...private Members' bills which reduce taxes, reduce the incidence of a tax, or impose or increase an exemption from taxation are acceptable.
Ways and means motions are necessary for bills that impose a tax or other charge on the taxpayer. This bill does not do that.
The fact is that the current bill is similar to Bill C-273 that was in the last Parliament. It went as far as the finance committee and at that level there were technical questions on who it applied to, the record-keeping procedures for hours, et cetera, but not about increasing taxes.
This bill does not propose the expenditure of public funds but rather affects the exemption from taxation which is permitted under our rules.
In conclusion, I believe this bill is properly before the House and I ask that you, Mr. Speaker, allow this bill to proceed as it is supposed to during private members' business tomorrow.