Bill C-240
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1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-240
An Act to amend the Income Tax Act (services to a charity or public authority)
R.S., c. 1
(5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. (1) Subsection 110(1) of the Income Tax Act is amended by striking out “and” at the end of subparagraph (j)(iii), by adding “and” at the end of paragraph (k) and by adding the following after paragraph (k):
(l) where the taxpayer provides a minimum of 250 hours of service in the taxation year to a registered charity, a non-profit organization or a municipality or other public authority and does not receive a salary, stipend or other remuneration in excess of $3,000 for such service, an amount equal to $1,000.
(2) Section 110 of the Act is amended by adding the following after subsection (1.7):
Proof of hours
(1.8) A deduction under paragraph (1)(l) shall not be allowed unless a prescribed form certifying the total number of hours of service performed by the taxpayer for a registered charity, a non-profit organization or a municipality or other public authority is issued by the charity, organization, municipality or authority and is filed with the taxpayer’s return of income for the year.
2. Section 230 of the Act is amended by adding the following after subsection (2.1):
Records and books of account
(2.2) Every registered charity, non-profit organization or municipality or other public authority that issues a certificate pursuant to subsection 110(1.8) shall keep records and books of account at an address in Canada recorded with the Minister or designated by the Minister containing
(a) a duplicate of each such certificate; and
(b) other information in such form as will enable the Minister to verify the hours of service provided to the charity, organization, municipality or authority for which a deduction is available under this Act.
Published under authority of the Speaker of the House of Commons
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