Bill S-213 explained in plain English
An Act to amend the Income Tax Act (carbon offset tax credit)
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 40th Parliament, 2nd 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 S-213 amends the Income Tax Act to create a new tax credit for individuals who purchase carbon offsets, affecting how this credit interacts with other tax provisions.
Bill S-213 proposes to amend the Income Tax Act to introduce a new non-refundable tax credit for individuals who purchase carbon offsets. This credit would be calculated based on eligible carbon offset purchase expenses. The bill also includes provisions for the approval and designation of offset projects and providers by the Minister, and for the revocation of such approvals or designations. Several sections of the Income Tax Act related to various tax credits and calculations would be amended to incorporate this new credit, particularly concerning its interaction with other deductions and its application to non-residents and individuals in bankruptcy. The proposed changes are intended to apply to the 2009 and subsequent taxation years.
- Amends the Income Tax Act to introduce a new tax credit for individuals who purchase carbon offsets.
- Establishes definitions for 'approved offset project', 'carbon offset provider', and 'eligible carbon offset purchase expense'.
- Creates a formula to calculate the carbon offset tax credit based on eligible expenses.
- Grants the Minister the power to approve offset projects and designate carbon offset providers.
- Grants the Minister the power to revoke these approvals or designations.
- Modifies existing sections of the Income Tax Act to integrate the new carbon offset tax credit and ensure its proper application alongside other tax credits and deductions.
- Specifies that the new provisions related to the carbon offset tax credit apply to the 2009 and subsequent taxation years.
- Individuals purchasing carbon offsets.
- The Minister of National Revenue (or equivalent), responsible for approving offset projects and designating providers.
- Individuals who are married or in a common-law partnership.
- Individuals who are non-residents for part of the year.
- Individuals who declare bankruptcy.
- Taxpayers in general, due to amendments to various tax credit and deduction calculations.
- Individuals have the right to claim a non-refundable tax credit for eligible carbon offset purchase expenses.
- The Minister has the power to approve offset projects and designate carbon offset providers.
- The Minister has the power to revoke approvals and designations.
- The new provisions related to the carbon offset tax credit apply to the 2009 and subsequent taxation years.
- Introduction of a new non-refundable tax credit for individuals purchasing carbon offsets.
- The bill amends calculations for various tax credits and deductions, potentially impacting the final tax payable by individuals.
- The bill does not explicitly detail new enforcement mechanisms or penalties, but amendments to the Income Tax Act may fall under existing penalty structures for tax non-compliance.
- The specific criteria for approving offset projects and designating carbon offset providers are not detailed in the bill text; these are to be prescribed.
- The bill does not specify the 'appropriate percentage' (A) or the maximum amount of eligible expenses (B) for the carbon offset tax credit calculation.
- The bill does not specify the monetary value or percentage of the tax credit.
This bill introduces a new tax credit for carbon offset purchases and modifies existing sections to integrate this credit.
Source: Section 1(1) and various other sections
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
Bill S-213, concerning a carbon offset tax credit, completed its first reading in the Senate on January 27, 2009.
This artifact details the first reading of Bill S-213 in the Senate, which occurred on January 27, 2009. This is a procedural step where a bill is formally introduced. The bill proposes to amend the Income Tax Act concerning a carbon offset tax credit.
The Senate introduced Bill S-213, an Act to amend the Income Tax Act regarding a carbon offset tax credit, during its first reading proceedings.
On January 27, 2009, the Senate officially received Bill S-213, "An Act to amend the Income Tax Act (carbon offset tax credit)" for its first reading. This procedural step marks the formal introduction of the bill into the Senate. The sitting also included other routine proceedings, discussions on various topics like the inauguration of President Obama, the 40th anniversary of the Official Languages Act, the conflict in Gaza, and youth justice initiatives. Several other bills were also introduced and received first reading during this sitting.
Bill S-213, aiming to amend the Income Tax Act for a carbon offset tax credit, was undergoing debate at the second reading stage in the Senate as of November 24, 2009, with its progress marked as 'Not completed'.
This record shows Bill S-213, concerning amendments to the Income Tax Act for a carbon offset tax credit, was at the second reading stage in the Senate. The latest activity noted is debate at second reading on November 24, 2009. The bill had its first reading on January 27, 2009, and its second reading began on February 10, 2009. Several major speeches related to the second reading occurred between April and November 2009. The bill's status was 'Not completed' at this stage.
During a Senate sitting on February 10, 2009, the debate on Bill S-213, concerning a carbon offset tax credit, was adjourned.
On February 10, 2009, the Senate met. The main item of business related to Bill S-213, An Act to amend the Income Tax Act (carbon offset tax credit), was that its second reading debate was adjourned. Other activities included congratulating Senator Marcel Prud'homme on his 45th anniversary in Parliament, tabling various reports, including those from the Auditor General and the Commissioner of the Environment and Sustainable Development, and debating other bills and government actions. The debate on Bill S-213 was adjourned, meaning it was not completed on this date.
During a Senate sitting on February 10, 2009, Senator Grant Mitchell delivered the sponsor's speech for Bill S-213, an Act to amend the Income Tax Act (carbon offset tax credit), proposing a tax credit for individuals investing in green projects to reduce carbon emissions, before the debate was adjourned.
This record details a Senate sitting on February 10, 2009. The primary business was the "Debate at second reading: Sponsor’s speech" concerning Bill S-213, an Act to amend the Income Tax Act (carbon offset tax credit). The speech by Senator Grant Mitchell, the bill's sponsor, outlined the bill's purpose and addressed potential arguments against it. Other proceedings included tabling of reports, tabling of a bill for first reading, notices of inquiries, question period discussions on various topics including child care, job losses, and the situation in Zimbabwe, and debates on other bills and motions. The debate on Bill S-213 was adjourned, meaning it was not completed during this sitting.
On April 1, 2009, the Senate convened for debate on various matters, including Bill S-213 concerning a carbon offset tax credit, legislative amendments, and questions of privilege, with many discussions adjourned.
This document is a record of the Senate sitting on April 1, 2009. The sitting included Senators' Statements, Routine Proceedings, Question Period, and Orders of the Day. Notably, Bill S-213, an Act to amend the Income Tax Act concerning a carbon offset tax credit, was at the second reading stage and its debate was continued. Other legislative matters were also discussed, including amendments to the Transportation of Dangerous Goods Act, the Customs Act, and the Bankruptcy and Insolvency Act. Several questions were raised during Question Period regarding foreign affairs, scholarships, prison farms, and housing strategies. There were also discussions and rulings on questions of privilege concerning committee proceedings and a senator's travel to view the seal hunt. The sitting concluded with various debates adjourned to a later date.
On June 2, 2009, the Senate sat, continuing debate on Bill S-213 regarding a carbon offset tax credit, alongside other routine proceedings, senator statements, and committee reports.
This document is a record of a Senate sitting that occurred on June 2, 2009. It includes procedural matters, statements by senators on various topics, committee reports, and debates on several bills. Notably, Bill S-213, concerning a carbon offset tax credit, had its second reading debate continued.
On October 6, 2009, the Senate engaged in routine proceedings, question period, and debate on multiple bills, including continuing the second reading debate for Bill S-213, while a question of privilege was raised and a ruling was reserved.
On October 6, 2009, the Senate convened and proceeded through various routine proceedings, including tabling reports and reading bills for the first time. Question Period addressed topics such as assistance for women, seniors' benefits, foreign affairs, veterans affairs, and the forest industry. The Senate then moved to Orders of the Day, debating and continuing debates on several bills, including amendments to the Tobacco Act, Bank of Canada Act, Aboriginal Languages of Canada Bill, Income Tax Act, Library and Archives of Canada Act, Citizenship Act, and Canadian Environmental Protection Act, 1999. Committees were authorized to meet during sittings, and motions regarding rules and resolutions were debated. A question of privilege was raised concerning events surrounding a committee's study of Bill C-25, with a ruling reserved by the Speaker. The sitting concluded with adjournment.
This Senate sitting on October 7, 2009, focused on various matters including institutional tributes, government actions on the global recession, committee reports, and the second reading of Bill C-6, with Bill S-213 noted in a discussion about Senate procedural rules for reinstating bills.
On October 7, 2009, the Senate of Canada convened for a sitting that included Senators' Statements, Routine Proceedings, Question Period, and Orders of the Day. The debate on Bill S-213 was not part of this specific sitting's recorded proceedings, as the artifact primarily details discussions on other matters such as the Coady International Institute's anniversary, the global recession, the Governor General's Awards, health indicators, and various reports tabled. A significant portion of the sitting was dedicated to debating Bill C-6, the Canada Consumer Product Safety Bill, which was read a second time and referred to committee. Another lengthy debate involved proposed amendments to the Senate Rules regarding the reinstatement of bills between sessions. The artifact also records debates on other committee reports and a motion to recognize the 'Famous Five' as honorary senators. Bill S-213 is mentioned in the context of Senate Rules regarding the reinstatement of bills, indicating it was one of the Senate public bills that could have benefited from such a procedure in a previous session.
The Senate held a sitting on November 24, 2009, primarily to pay tribute to Senator John Bryden, address various government and departmental matters during question period, and continue debates on several bills, including Bill S-213 concerning a carbon offset tax credit.
On November 24, 2009, the Senate convened for a sitting that included tributes to a former colleague, Senator John Bryden, routine proceedings, question period, and the continuation or adjournment of debates on various bills and motions. The sitting focused heavily on recognizing Senator Bryden's contributions and experience during his 15 years in the Senate, with numerous senators sharing personal anecdotes and professional achievements. Question period addressed topics such as funding for social programs, poverty, greenhouse gas emissions, the commercial seal hunt, post-secondary student support, and official languages. Several bills were at the second reading stage, with debates being continued or adjourned, including Bill S-213, An Act to amend the Income Tax Act (carbon offset tax credit).
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
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 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