Bill C-399
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1st Session, 41st Parliament,
60-61 Elizabeth II, 2011-2012
house of commons of canada
BILL C-399
An Act to amend the Income Tax Act (volunteers)
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. (1) The Income Tax Act is amended by adding the following after section 118.06:
Definitions
118.07 (1) The following definitions apply in this section.
“agency”
« organisme »
« organisme »
“agency” means a municipal authority within the meaning of paragraph 149(1)(c), a municipal corporation within the meaning of paragraph 149(1)(d.5) or (d.6), a non-profit organization within the meaning of paragraph 149(1)(l) or a registered charity within the meaning of subsection 248(1).
“eligible volunteer services”
« services bénévoles admissibles »
« services bénévoles admissibles »
“eligible volunteer services” means services provided by an individual, on a voluntary and unpaid basis, for an agency whose primary mission is to aid a vulnerable population group.
Travel expenses tax credit
(2) For the purpose of computing the tax payable under this Part by an individual for the taxation year, there may be deducted, in respect of travel expenses and if the individual satisfies the requirements set out in subsection (3), the amount determined by the formula
A × (B + C)
where
A is the appropriate percentage for the taxation year;
B is $500;
C is the lesser of
(a) $1,500, and
(b) the amount determined by the formula
D - E
where
D is the total of the travel expenses related to the eligible volunteer services, and
E is the total of all amounts each of which is the amount of a reimbursement or any other form of assistance (other than an amount that is included in computing the individual’s income and that is not deductible in computing the individual’s taxable income) that any individual is or was entitled to receive in respect of an amount included in computing the value of C.
Requirements
(3) An individual may claim the tax credit referred to in subsection (2) if he or she
(a) performs not less than 130 hours of eligible volunteer services in the taxation year for one or more agencies;
(b) travels, not less than 12 times during the taxation year, a minimum of one kilometre from and to his or her ordinary place of residence to provide the eligible volunteer services; and
(c) provides the certificate referred to in subsection (4) as and when requested by the Minister.
Certificate
(4) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the head or a delegated official of each agency to which the individual provided eligible volunteer services for the year, attesting to the number of hours of eligible volunteer services performed and the number of related trips for the year.
Regulations
(5) The Governor in Council may make regulations
(a) defining the term “vulnerable population group”; and
(b) generally for carrying out the purposes and provisions of this section.
(2) Subsection (1) applies to the 2012 and subsequent taxation years.
2. Section 118.92 of the Act is replaced by the following:
Ordering of credits
118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.
Published under authority of the Speaker of the House of Commons
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