Bill C-404

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First Reading

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	2nd Session, 35th Parliament, 45-46 Elizabeth II, 1996-97
	The House of Commons of Canada
	BILL C-404
	An Act respecting conscientious objection to the use of taxes for military purposes
	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	Short Title
Short title	1. This Act may be cited as the Conscientious Objection Act.
	Interpretation
Definitions	2. The definitions in this section apply in this Act.
``Account'' « compte »	``Account'' means the Conscientious Objection Account established under section 5.
``conscien- tious objector'' « objecteur de conscience »	``conscientious objector'' means an individual who is registered as a conscientious objector under section 3.
``military purposes'' « fins militaires »	``military purposes'' means expenditures for war or for the preparation for war or any other activity of the Canadian Armed Forces.
``Minister'' « ministre »	``Minister'' means the President of the Treasury Board.
``prescribed percentage'' « proportion »	``prescribed percentage'' means the percentage prescribed under section 9 for the taxation year.
	Conscientious Objectors
Individual registration	3. Where an individual objects, for reasons of conscience or religion, to paying taxes that might be used for military purposes, the individual may register with the Minister of National Revenue as a conscientious objector.
Request for payment	4. A conscientious objector may request that the percentage prescribed by regulation of the income tax paid by the conscientious objector in a taxation year be credited to the Account.
	Conscientious Objector Account
Establish- ment of Account	5. The Minister of National Revenue shall establish, in the Public Accounts of Canada, an account to be known as the Conscientious Objector Account.
Payments into the Account	6. Where a conscientious objector has made a request under section 4, and the conscientious objector's income tax for the taxation year has been assessed and paid, an amount equal to the percentage prescribed by regulation of the amount paid shall be credited to the Account by the Minister of National Revenue.
Purpose of Account	7. The Minister may authorize expenditures to be paid out of the Consolidated Revenue Fund and charged to the Account for any purpose except a military purpose.
	Administration
Duty of Minister	8. The Minister is responsible for the administration of this Act.
Prescribing percentage	9. (1) The Minister shall, for each taxation year, prescribe by regulation a percentage for the purposes of sections 4 and 6.
Calculation of percentage	(2) The percentage referred to in subsection (1) shall be determined by calculating what percentage of the Government of Canada's estimated expenditures for the taxation year is represented by estimated expenditures for military purposes for that year.
	Report to Parliament
Report to Parliament	10. (1) The Minister shall, within four months after the end of each fiscal year, prepare and submit to both Houses of Parliament a report on the administration of this Act during that year.
Contents of report	(2) The report of the Minister must include
	(a) a statement of the number of individuals registered as conscientious objectors as at the end of the year;
	(b) a statement of the total amount paid into the Account during the fiscal year;
	(c) details of the method used for determining the percentage referred to in subsection 9(2); and
	(d) a statement from the Minister certifying that no expenditure was charged to the Account during the year for a military purpose.
Obligation of the Minister of National Revenue	(3) The Minister of National Revenue shall provide information to assist the Minister in the preparation of the report.
	Regulations
Regulations	11. (1) The Governor in Council, on the recommendation of the Minister or the Minister of National Revenue, as the case may be, may make regulations
	(a) prescribing forms and documents for use under this Act; and
	(b) generally, for carrying out the purposes and provisions of this Act.
Consultation	(2) The Minister or the Minister of National Revenue, as the case may be, shall, in developing the regulations, consult with representatives of the organizations listed in the schedule and such other organizations or bodies as the Minister or the Minister of National Revenue may consider advisable.
	Authorization of Parliament
Authoriza- tion of Parliament	12. No payment shall be made out of the Consolidated Revenue Fund to defray any expenses necessary for the implementation of this Act without the authority of an appropriation made by Parliament for such purposes.
	Coming into Force
Coming into force	13. This Act shall come into force on a day to be fixed by order of the Governor in Council, or one year after the day on which it is assented to, whichever is earlier.

Bill C-404

BILL C-404