Bill C-222 explained in plain English
An Act to amend the Income Tax Act (physical activity and amateur sport fees)
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-222 proposes to amend the Income Tax Act to allow individuals to deduct fees paid for their own or a dependant's participation in physical activity or amateur sport.
This bill, called "An Act to amend the Income Tax Act (physical activity and amateur sport fees)", proposes to allow individuals to deduct certain fees paid for participating in physical activity or amateur sport. This deduction would be for the individual or for a dependant. The bill also provides definitions for "amateur sport", "dependant", and "physical activity". It requires individuals to file vouchers with their tax return to support these deductions. The Governor in Council may make regulations to specify which types of fees are eligible for this deduction.
- It proposes to amend the Income Tax Act to create a new tax deduction for fees paid for physical activity and amateur sport.
- It defines "amateur sport", "dependant", and "physical activity" for the purposes of this new deduction.
- It requires individuals claiming this deduction to submit supporting documents with their tax return.
- It allows the Governor in Council to make regulations to specify eligible fees for this deduction.
- Individuals who pay fees for their own participation in physical activity or amateur sport.
- Individuals who pay fees for a dependant's participation in physical activity or amateur sport.
- Dependants who participate in physical activity or amateur sport.
- Individuals have the right to deduct eligible fees paid for physical activity or amateur sport.
- Individuals have an obligation to file vouchers (supporting documents) with their tax return to claim the deduction.
- This bill proposes a new tax deduction, which could reduce the tax payable by individuals who claim it.
- The bill does not specify the exact amount that can be deducted, only that it is calculated by a formula (A x B).
- The bill does not define the specific types of fees that will be eligible for the deduction; this power is delegated to the Governor in Council through regulations.
- The definition of 'dependant' is specific and includes conditions like residing with the individual in Canada.
This bill proposes to add a new section (118.96) to the Income Tax Act to allow individuals to deduct fees paid for participation in physical activity or amateur sport.
Source: Section 1
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-222, concerning amendments to the Income Tax Act for physical activity and amateur sport fees, completed its first reading in the House of Commons on November 21, 2008, and is currently outside the Order of Precedence.
This artifact describes the first reading of Bill C-222 in the House of Commons on November 21, 2008. First reading is the initial stage where a bill is introduced. The bill's full title is "An Act to amend the Income Tax Act (physical activity and amateur sport fees)". The artifact also notes that this bill is currently outside the Order of Precedence, meaning it has not yet been scheduled for debate or further legislative action. Additionally, it lists several similar bills that were introduced in previous Parliaments, some of which were private members' bills concerning amendments to the Income Tax Act for physical activity and amateur sport fees.
The House of Commons began the first reading of Bill C-222, an Act to amend the Income Tax Act concerning physical activity and amateur sport fees, during a sitting that also featured debates on the Speech from the Throne and other routine proceedings.
This record details the first reading of Bill C-222 in the House of Commons on November 21, 2008. The sitting included proceedings such as the appointment of committee chairs, debates on the Speech from the Throne, statements by members on various topics, and oral questions concerning the economy and other issues. Crucially, the record shows that various bills were introduced and given first reading, including one that would amend the Income Tax Act concerning physical activity and amateur sport fees, which aligns with Bill C-222. The sitting concluded with the adjournment of the House.
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