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OntarioDid Not Pass43rd Parliament, 1st Session

Bill 178 explained in plain English

Taxation Amendment Act (Promoting Leisure Activities for Youth), 2024

Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.

At a glance

Jurisdiction
Ontario Legislature
Legislature / Parliament
Legislative Assembly of Ontario
Session
43rd Parliament, 1st Session
Bill number
Bill 178
Full title
Taxation Amendment Act (Promoting Leisure Activities for Youth), 2024
Current status
Did Not Pass
Latest event
Ordered referred to Standing Committee
Last updated
May 16, 2024

Official Legislative Assembly of Ontario snapshot for 43rd Parliament, 1st Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.

Chamber
Legislative Assembly of Ontario
Current Stage
Ordered referred to Standing Committee
Latest Activity
May 16, 2024
Plain-language explanation
In plain English (our explanation)

Our plain-language take, written for civic education.

Source: By PoliticalData.ca

AI-assisted, reviewed before publishing
Short Version

This bill proposes to create a new Ontario tax credit of up to $1,000 for children's extra-curricular activities.

What It Means

This bill, known as the Taxation Amendment Act (Promoting Leisure Activities for Youth), 2024, proposes to create a new non-refundable tax credit for Ontario residents. This credit would be available for expenses related to children's participation in eligible extra-curricular activities after December 31, 2024. The credit would not exceed $1,000 and would be deductible from the tax otherwise payable for the year. The Lieutenant Governor in Council would be empowered to make regulations to help administer this credit, including requirements for receipts and other information. The bill also makes a technical amendment to the Taxation Act, 2007.

What This Bill Does
  • Amends the Taxation Act, 2007 to allow for a new tax credit.
  • Introduces a non-refundable tax credit for children's extra-curricular activities for Ontario residents.
  • Allows individuals to deduct up to $1,000 from their tax payable for eligible children's activity expenses.
  • Grants the Lieutenant Governor in Council the authority to create regulations for the administration of the credit.
  • Specifies that the new tax credit applies to taxation years ending after December 31, 2024.
  • Makes a technical amendment to Subsection 16 (2) of the Taxation Act, 2007.
Who Is Affected
  • Ontario residents who pay taxes.
  • Children participating in extra-curricular activities.
  • The Lieutenant Governor in Council (for making regulations).
Rights, Duties, Or Obligations
  • Individuals resident in Ontario may deduct up to $1,000 from tax otherwise payable for children's activity expenses.
  • The Lieutenant Governor in Council has the power to make regulations for the administration of the credit.
Important Dates
  • The Act comes into force on the day it receives Royal Assent.
  • The children's activity tax credit applies to taxation years ending after December 31, 2024.
Financial Or Tax Impacts
  • Ontario residents may receive a non-refundable tax credit of up to $1,000.
  • Individuals will be able to deduct this credit from their tax otherwise payable.
Enforcement Or Penalties
  • Regulations may prescribe rules for receipts and other information required for the credit, which could relate to enforcement.
Uncertainties Or Limits
  • The specific types of "extra-curricular activities" that qualify for the credit are not defined in the bill and would likely be detailed in regulations.
  • The bill does not specify the exact amount of the tax credit, only that it shall not exceed $1,000.
  • The bill does not specify what constitutes sufficient "receipts and other information" for claiming the credit; this will be determined by regulation.
Laws Or Regulations Affected
Taxation Act, 2007
amends

This Act is amended to add a new section creating a children's activity tax credit and to make a technical change to an existing subsection.

Source: Section 1, Section 2, Section 4

Subsection 16 (2) of the Taxation Act, 2007
amends

This subsection is amended by changing the list of sections at the end.

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 text

Process Snapshot

Step 1
First reading
Mar 20, 2024
Step 2
Second reading
May 16, 2024
Step 3
Committee review
May 16, 2024
Step 4
Third reading
Not reached yet
Step 5
Royal assent
Not reached yet

Vote Summary

Yes
35
No
71
Abstain
0
Absent / Other
0
Final recorded vote
May 27, 2024
106 representative positions are recorded in this official snapshot for this vote.
Sponsor
Stephen Blais
Ontario Liberal Party | Orléans
Jurisdiction
Ontario Legislature

Representative Voting Breakdown

Vote badges include text labels so the table stays readable for everyone, even without color cues alone.

RepresentativeRoleRidingPartyVoteNotes
MPPDon Valley EastOntario Liberal PartyYesRecorded without an additional note.
MPPKitchener CentreGreen Party of OntarioYesRecorded without an additional note.
MPPScarborough—GuildwoodOntario Liberal PartyYesRecorded without an additional note.
MPPHaldimand—NorfolkIndependentYesRecorded without an additional note.
MPPWaterlooNew Democratic Party of OntarioYesRecorded without an additional note.
MPPOttawa West—NepeanNew Democratic Party of OntarioYesRecorded without an additional note.
MPPNickel BeltNew Democratic Party of OntarioYesRecorded without an additional note.
MPPMushkegowuk—James BayNew Democratic Party of OntarioYesRecorded without an additional note.
MPPSudburyNew Democratic Party of OntarioYesRecorded without an additional note.
MPPNiagara CentreNew Democratic Party of OntarioYesRecorded without an additional note.
MPPSt. CatharinesNew Democratic Party of OntarioYesRecorded without an additional note.
MPPOshawaNew Democratic Party of OntarioYesRecorded without an additional note.
MPPUniversity—RosedaleNew Democratic Party of OntarioYesRecorded without an additional note.
MPPToronto—St. Paul'sNew Democratic Party of OntarioYesRecorded without an additional note.
MPPOttawa CentreNew Democratic Party of OntarioYesRecorded without an additional note.
MPPOttawa SouthOntario Liberal PartyYesRecorded without an additional note.
MPPTimiskaming—CochraneNew Democratic Party of OntarioYesRecorded without an additional note.
MPPKanata—CarletonOntario Liberal PartyYesRecorded without an additional note.
MPPToronto CentreNew Democratic Party of OntarioYesRecorded without an additional note.
MPPThunder Bay—Superior NorthNew Democratic Party of OntarioYesRecorded without an additional note.
MPPOttawa—VanierOntario Liberal PartyYesRecorded without an additional note.
MPPDavenportNew Democratic Party of OntarioYesRecorded without an additional note.
MPPBeaches—East YorkOntario Liberal PartyYesRecorded without an additional note.
MPPAlgoma—ManitoulinIndependentYesRecorded without an additional note.
MPPGuelphGreen Party of OntarioYesRecorded without an additional note.
MPPHamilton MountainNew Democratic Party of OntarioYesRecorded without an additional note.
MPPLondon WestNew Democratic Party of OntarioYesRecorded without an additional note.
MPPToronto—DanforthNew Democratic Party of OntarioYesRecorded without an additional note.
MPPHamilton West—Ancaster—DundasNew Democratic Party of OntarioYesRecorded without an additional note.
MPPKiiwetinoongNew Democratic Party of OntarioYesRecorded without an additional note.
MPPDon Valley WestOntario Liberal PartyYesRecorded without an additional note.
MPPLondon North CentreNew Democratic Party of OntarioYesRecorded without an additional note.
MPPLondon—FanshaweNew Democratic Party of OntarioYesRecorded without an additional note.
MPPHumber River—Black CreekNew Democratic Party of OntarioYesRecorded without an additional note.
MPPNiagara FallsNew Democratic Party of OntarioYesRecorded without an additional note.
MPPBrampton WestProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPWindsor—TecumsehProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPEssexProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPScarborough—AgincourtProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMarkham—UnionvilleProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPCambridgeProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPSimcoe—GreyProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPEtobicoke—LakeshoreProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPRichmond HillProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPPeterborough—KawarthaProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPScarborough CentreProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPNewmarket—AuroraProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMississauga—MaltonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPOakville North—BurlingtonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPCarletonIndependentNoRecorded without an additional note.
MPPBrampton EastProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBarrie—InnisfilProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPYork—SimcoeProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBrampton CentreProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPNorthumberland—Peterborough SouthProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPFlamborough—GlanbrookProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBarrie—Springwater—Oro-MedonteProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPOxfordProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPTimminsProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBrampton NorthProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPParry Sound—MuskokaProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPSimcoe NorthProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPThunder Bay—AtikokanProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPEtobicoke CentreProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPHuron—BruceProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPVaughan—WoodbridgeProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPAurora—Oak Ridges—Richmond HillProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPYork CentreProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMississauga CentreProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPHamilton East—Stoney CreekProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMississauga—StreetsvilleProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPStormont—Dundas—South GlengarryProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMarkham—StouffvilleProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBrampton SouthProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPScarborough NorthProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPElgin—Middlesex—LondonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPNiagara WestProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPWillowdaleProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPOakvilleProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPKing—VaughanProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPLeeds—Grenville—Thousand Islands and Rideau LakesProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPDufferin—CaledonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPDurhamProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPChatham-Kent—LeamingtonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPNipissingProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPScarborough—Rouge ParkProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMiltonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPLanark—Frontenac—KingstonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPThornhillProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPNepeanProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMarkham—ThornhillProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPWhitbyProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPPerth—WellingtonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPYork South—WestonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBurlingtonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPAjaxProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPHastings—Lennox and AddingtonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBruce—Grey—Owen SoundProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPSarnia—LambtonProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPEglinton—LawrenceProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMississauga—LakeshoreProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPMississauga—Erin MillsProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPGlengarry—Prescott—RussellProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPLambton—Kent—MiddlesexProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBay of QuinteProgressive Conservative Party of OntarioNoRecorded without an additional note.
MPPBrantford—BrantProgressive Conservative Party of OntarioNoRecorded without an additional note.

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