Bill 20 explained in plain English
Taxation Amendment Act (Promoting Leisure Activities for Youth), 2025
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 44th Parliament, 1st Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This bill proposes a new non-refundable tax credit of up to $1,000 for Ontario residents to encourage children's extra-curricular activities.
Bill 20, the Taxation Amendment Act (Promoting Leisure Activities for Youth), 2025, proposes to amend the Taxation Act, 2007. The bill aims to introduce a new non-refundable tax credit for Ontario residents to encourage participation in children's extra-curricular activities. This credit would be available for taxation years ending after December 31, 2024, with a maximum credit amount of $1,000. The Lieutenant Governor in Council would have the authority to make regulations for the administration of this credit, including requirements for receipts and other information. The bill states that it would come into force on the day it receives Royal Assent.
- Amends the Taxation Act, 2007 to create a new tax credit for children's activities.
- Introduces a non-refundable tax credit of up to $1,000 for individuals resident in Ontario.
- Makes the tax credit available for taxation years ending after December 31, 2024.
- Allows the Lieutenant Governor in Council to make regulations for the administration of the tax credit.
- Ontario residents
- Individuals claiming the children's activity tax credit
- The Lieutenant Governor in Council (through regulation-making authority)
- Right for eligible Ontario residents to deduct up to $1,000 from their tax payable for children's activities.
- Authority for the Lieutenant Governor in Council to make regulations for the administration of the credit.
- Taxation years ending after December 31, 2024 (for credit eligibility).
- The day the bill receives Royal Assent (for the bill to come into force).
- Provides for a non-refundable tax credit, which reduces the amount of tax payable.
- Regulations may prescribe rules for receipts and other information required for the credit.
- The specific rules and requirements for receipts and other information will be determined by regulations made by the Lieutenant Governor in Council.
- The maximum credit amount is $1,000, but the actual amount may vary depending on expenses and other factors not detailed in the bill.
Adds a new section (103.1.3) to provide for a non-refundable tax credit for children's activities for Ontario residents.
Source: Section 1
Provides the short title for this new legislation.
Source: Section 3
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 textProcess Snapshot
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