Bill C-433
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1st Session, 41st Parliament,
60-61 Elizabeth II, 2011-2012
house of commons of canada
BILL C-433
An Act to amend the Income Tax Act (student transportation)
Whereas the Government of Canada gives due regard to differing lifestyle choices in developing initiatives for the benefit of families;
Whereas a deduction is allowed for daycare expenses in the determination of the income tax payable by parents of young children;
And whereas it would enhance fairness and equity for all families to include a deduction for the cost of lunchtime student transportation among measures in support of family solidarity;
Now therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons, enacts as follows:
R.S., c.1 (5th Supp.)
1. The Income Tax Act is amended by adding the following after section 118.02:
Definitions
118.021 (1) The following definitions apply in this section.
“eligible transportation expense”
« frais de transport admissibles »
« frais de transport admissibles »
“eligible transportation expense” in respect of a qualifying child of an individual for a taxation year, means the amount of a fee paid to a school authority for the transportation of the child between the child’s school and residence for the purpose of a meal break during the course of the school day.
“qualifying child”
« enfant admissible »
« enfant admissible »
“qualifying child” of an individual for a taxation year, means a child of the individual who is, at any time in the taxation year, a student enrolled in courses at the elementary level of education in a school operated by a school authority.
“school authority”
« administration scolaire »
« administration scolaire »
“school authority” means an organization that operates an elementary school in which it provides instruction that meets the standards of educational instruction established by the government of the province in which the school is operated.
Student transportation expense tax credit
(2) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula
A × B
where
A is the appropriate percentage for the taxation year; and
B is the total of all amounts each of which is an amount paid in the taxation year by the individual, or by the individual’s spouse or common-law partner, that is an eligible transportation expense in respect of the qualifying child of the individual for the taxation year.
Apportionment of credit
(3) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a qualifying child, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of that qualifying child if that individual were the only individual entitled to deduct an amount for the year under this section in respect of that qualifying child, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.
Published under authority of the Speaker of the House of Commons