Bill C-282

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	1st Session, 37th Parliament, 49-50 Elizabeth II, 2001
	House of Commons of Canada
	BILL C-282
	An Act to amend the Income Tax Act (deduction of property taxes paid in respect of a principal residence)
R.S., 1985, 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:
	SHORT TITLE
	*1. This Act may be cited as the Homeowners' Freedom from Double Taxation Act.*
	*2. Section 60 of the Income Tax Act* is amended by adding the following after paragraph (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-282