Bill C-563
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C-563
Third Session, Fortieth Parliament,
59 Elizabeth II, 2010
HOUSE OF COMMONS OF CANADA
BILL C-563
An Act to amend the Income Tax Act (payment of individual's refund to registered charity)
first reading, September 27, 2010
Mr. Cullen
403161
SUMMARY
This enactment amends section 164 of the Income Tax Act to permit an individual to direct the Minister to pay all or any portion of their tax refund to a registered charity.
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3rd Session, 40th Parliament,
59 Elizabeth II, 2010
house of commons of canada
BILL C-563
An Act to amend the Income Tax Act (payment of individual's refund to registered charity)
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. Section 164 of the Income Tax Act is amended by adding the following after subsection (1.8):
Request to pay refund to a registered charity
(1.9) An individual (other than a trust) may, in the individual's return of income for a taxation year, request the Minister to pay to a registered charity, all or any part of a refund for the year claimed by the individual in the return and, where the individual makes such a request
(a) the Minister may make the payment to the registered charity in accordance with the request; and
(b) the amount of the payment is deemed to have been refunded under this section to the individual at the time a notice of an original assessment of tax payable under this Part by the individual for the year, or a notification that no tax is payable under this Part by the individual for the year, is sent to the individual.
Required information
(1.91) The Minister shall make a payment to a registered charity under subsection (1.9) if the individual has specified the name and business number of the registered charity along with the amount to be paid to the registered charity.
Published under authority of the Speaker of the House of Commons
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