C-294 An Act to amend the Income Tax Act (sports and recreation programs)
C-294 An Act to amend the Income Tax Act (sports and recreation programs)
That Bill C-294, in Clause 1, be amended by replacing lines 10 to 15 on page 1 with the following:
“(A) the taxpayer is, in that month, a registered participant with, or member of, (I) a sports team or recreation program of the employer in respect of which membership or participation is restricted to persons under 21 years of age, or (II) a sports team or recreation program of a college or university,”