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Bill C-339

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C-339
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-339
An Act to amend the Income Tax Act (exclusion of income received by an athlete from a non-profit club, society or association)
first reading, June 21, 2006

NOTE

2nd Session, 39th Parliament

This bill was introduced during the First Session of the 39th Parliament. Pursuant to the Standing Orders of the House of Commons, it is deemed to have been considered and approved at all stages completed at the time of prorogation of the First Session. The number of the bill remains unchanged.
Mr. Marston

391214

SUMMARY
This enactment excludes income not exceeding $8,000, received from a non-profit club, society or association, from the income of an athlete for taxation years starting in 2000.

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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-339
An Act to amend the Income Tax Act (exclusion of income received by an athlete from a non-profit club, society or association)
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. Subsection 81(1) of the Income Tax Act is amended by striking out the word “or” at the end of paragraph (q), by adding the word “or” at the end of paragraph (r) and by adding the following after paragraph (r):
Athlete
(r.1) income for the year, not exceeding $8,000, received by an athlete from a non-profit club, society or association that is operated exclusively for the purpose of improving athletic performances and promoting amateur athletics.
2. This Act is deemed to have come into force on January 1, 2000.
Published under authority of the Speaker of the House of Commons
Available from:
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Table of Contents
Cover
Summary
Bill C-339
Table of Contents