Bill C-216 explained in plain English
An Act to amend the Income Tax Act (services to a charity or public authority)
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 40th Parliament, 1st Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
Bill C-216 would amend the Income Tax Act to create a tax deduction of $1,000 for individuals who volunteer a minimum of 250 hours for a charity or public authority and receive limited remuneration for their services.
Bill C-216 proposes to amend the Income Tax Act to allow individuals who provide volunteer services to registered charities, non-profit organizations, or public authorities to claim a tax deduction. To qualify, an individual must provide at least 250 hours of service in a tax year and receive no more than $3,000 in remuneration for that service. If these conditions are met, the individual can deduct $1,000 from their taxable income. The bill also outlines requirements for issuing certificates of service hours and for record-keeping by the organizations providing the certificates.
- It would amend the Income Tax Act to allow a deduction of $1,000 for individuals who provide at least 250 hours of service in a tax year to a registered charity, a non-profit organization, or a municipality or other public authority.
- It specifies that the deduction is only available if the individual receives no salary, stipend, or other remuneration exceeding $3,000 for such services.
- It requires a prescribed form, certified by the charity, organization, municipality, or authority, to be filed with the tax return to claim the deduction.
- It requires registered charities, non-profit organizations, or municipalities or other public authorities that issue such certificates to keep records and books of account in Canada.
- These records must include a duplicate of each certificate issued and other information that enables the Minister to verify the hours of service for which a deduction is claimed.
- Individuals who provide volunteer services to registered charities, non-profit organizations, municipalities, or other public authorities.
- Registered charities, non-profit organizations, municipalities, and other public authorities that receive volunteer services and may issue certificates for those services.
- Individuals have the potential right to claim a $1,000 tax deduction if they meet the service hour and remuneration requirements.
- Organizations issuing service certificates have the obligation to keep specific records and books of account in Canada.
- Individuals must file a prescribed form with their tax return to claim the deduction.
- The bill does not specify a commencement date; it would come into force on a day to be fixed by order of the Governor in Council.
- Individuals who qualify may be able to reduce their taxable income by $1,000, potentially lowering their tax liability.
- The bill requires the Minister to be able to verify the hours of service through the records kept by the organizations. Failure to comply with record-keeping requirements or providing inaccurate information could lead to penalties under existing provisions of the Income Tax Act, though these are not detailed in this specific bill.
- The term 'prescribed form' is used, but the bill text does not define what this form entails or who prescribes it.
- The bill does not specify the exact penalties for organizations that fail to keep adequate records or for taxpayers who provide false information on their tax returns related to this deduction.
This bill would amend the Income Tax Act to introduce a new provision allowing a tax deduction for volunteer services.
Source: Section 1 of the Bill
This bill would amend this subsection to add a new provision (paragraph (l)) that allows a deduction of $1,000 if a taxpayer provides a minimum of 250 hours of service to a qualified organization and receives limited remuneration for it.
Source: Section 1(1) of the Bill
This bill would amend this section by adding a new subsection (1.8) that outlines the conditions for claiming the deduction, including the requirement for a prescribed form certified by the service recipient organization.
Source: Section 1(2) of the Bill
This bill would amend this section by adding a new subsection (2.2) that requires organizations issuing service certificates to maintain specific records in Canada.
Source: Section 2 of the Bill
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textParliamentary Process
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Bill C-216, an Act to amend the Income Tax Act concerning services to charities or public authorities, completed its first reading in the House of Commons on November 21, 2008.
This record details the first reading of Bill C-216 in the House of Commons on November 21, 2008. First reading is a procedural step where a bill is formally introduced and printed. The bill's status is noted as 'Outside the Order of Precedence', meaning it has not yet been scheduled for debate. The record also references a similar bill, C-239, introduced in a previous Parliament.
The House of Commons formally introduced and read Bill C-216 for the first time during a sitting that also included debates on the Speech from the Throne and other parliamentary business.
This document is a record of the first reading of Bill C-216 in the House of Commons on November 21, 2008. The Hansard record shows that the bill was introduced and received first reading, which is a procedural step where the bill is formally presented to the House. This particular record consists primarily of a debate on the Speech from the Throne and various other statements and questions raised by Members of Parliament. Bill C-216 itself is mentioned briefly in the
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced