Bill C-301

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	2nd Session, 36th Parliament, 48 Elizabeth II, 1999
	The House of Commons of Canada
	BILL C-301
	An Act to amend the Income Tax Act (deduction of property taxes paid in respect of a principal residence)
R.S., cc. 1, 2 (5th Supp.); 1994, cc. 7, 8, 13, 21, 28, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46; 1996, cc. 11, 21, 23; 1997, cc. 10, 12, 25, 26; 1998, cc. 19, 21, 34; 1999, cc. 10, 17, 22, 26, 31	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	SHORT TITLE
	*1. This Act may be cited as the Homeowners' Freedom from Double Taxation Act.*
	*2. The Income Tax Act* is amended by adding the following after paragraph 60(m.1):**
Property taxes paid in respect of a principal residence	(m.2) where the taxpayer is an individual, the property taxes paid to a province or a Canadian municipality by the taxpayer in respect of property that is the taxpayer's principal residence and is owned by the taxpayer.

BILL C-301