Bill C-223 explained in plain English
An Act to amend the Income Tax Act (community service group membership dues)
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-223, if enacted, would allow individuals to claim a tax deduction for membership dues paid to community service groups.
Bill C-223 proposes to amend the Income Tax Act to allow individuals to claim a tax deduction for membership dues paid to community service groups. The deduction would be calculated based on a formula involving the dues paid and applicable tax percentages. The Governor in Council would be authorized to define what constitutes a 'community service group' through regulations.
- Amends the Income Tax Act to create a new section allowing a tax deduction for community service group membership dues.
- Establishes a formula for calculating the deductible amount.
- Empowers the Governor in Council to define 'community service group' through regulations.
- Individuals who are members of community service groups and pay membership dues.
- The Governor in Council (for defining 'community service group').
- Individuals have the right to claim a tax deduction for eligible community service group membership dues.
- The Governor in Council has the power to define 'community service group'.
- The bill was given first reading on November 21, 2008. The bill does not specify a commencement date, which typically would be set by future proclamation or when enacted into law.
- Individuals may be able to reduce the amount of income tax they pay by deducting eligible community service group membership dues.
- The government will forgo tax revenue on the amounts deducted.
- The specific definition of 'community service group' is not provided in the bill and will be established by regulation.
- The maximum deductible amount is determined by a formula, with 'B' in the formula being the lesser of $200 and the total annual dues paid, and 'D' being the total annual dues paid. The calculation of the deduction depends on these values and applicable tax percentages ('A' and 'C').
Adds a new section (118.96) to allow individuals to deduct certain amounts paid as annual membership dues to community service groups when calculating their income tax payable.
Source: Section 1
Authorizes the Governor in Council to make regulations to define 'community service group' and related terms for the purpose of the new tax deduction.
Source: Section 1, subsection (2)
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-223, concerning community service group membership dues, completed its first reading in the House of Commons on November 21, 2008, and is currently outside the order of precedence.
This record indicates that Bill C-223, an Act to amend the Income Tax Act concerning community service group membership dues, completed its first reading in the House of Commons on November 21, 2008. At this stage, the bill is formally introduced and given its first reading. The bill's current status is noted as being 'Outside the Order of Precedence'. The record also references similar bills (C-215 and C-233) with the same name that were introduced in previous Parliaments.
During a House of Commons sitting on November 21, 2008, the first reading of Bill C-223 was initiated amidst broader debates on the Speech from the Throne and various national issues.
On November 21, 2008, the House of Commons began its first reading of Bill C-223, concerning amendments to the Income Tax Act related to community service group membership dues. The Hansard record for this sitting primarily details the resumption of debate on the Speech from the Throne, with various members discussing economic issues, government policies, and specific concerns related to their ridings. The bill itself was formally introduced as part of the Routine Proceedings section of the sitting, with Mr. Peter Stoffer introducing several private member's bills, including Bill C-223.
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