Income Tax Act
Coming Into Force
First Session, Forty-second Parliament,
64-65 Elizabeth II, 2015-2016
HOUSE OF COMMONS OF CANADA
BILL C-240
An Act to amend the Income Tax Act (tax credit — first aid)
FIRST READING, FEBRUARY 25, 2016
Mr. May
421121
SUMMARY
This enactment amends the Income Tax Act to provide a non-refundable tax credit to individuals who complete a first aid or other health and safety instructional program or course.
Available on the Parliament of Canada Web Site at the following address:
http://www.parl.gc.ca
1st Session, 42nd Parliament
64-65 Elizabeth II, 2015-2016
HOUSE OF COMMONS OF CANADA
BILL C-240
An Act to amend the Income Tax Act (tax credit — first aid)
Preamble
Whereas Parliament recognizes the life-saving power of first aid training and related instructional programs or courses promoting health and safety;
Whereas Canadians should be encouraged to complete such training programs;
And whereas individuals with such skills and knowledge may help others, including friends, family, co-workers, or other members of their communities, in emergency medical situations;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. 1 (5th Supp.)
Income Tax Act
1 The portion of subsection 117.1(1) of the Income Tax Act before paragraph (a) is replaced by the following:
117.1 (1) The amount of $1,000 referred to in the formula in paragraph 8(1)(s), each of the amounts expressed in dollars in subparagraph 6(1)(b)(v.1), subsection 117(2), the description of B in subsection 118(1), subsection 118(2), paragraph (a) of the description of B in subsection 118(10), subsection 118.01(2), the descriptions of C and F in subsection 118.2(1) and subsections 118.3(1), 122.5(3) and 122.51(1) and (2), the amount of $200 referred to in the formula in subsection 118.061(1), the amount of $400,000 referred to in the formula in paragraph 110.6(2)(a), the amounts of $925 and $1,680 referred to in the description of A, and the amounts of $10,500 and $14,500 referred to in the description of B, in the formula in subsection 122.7(2), the amount of $462.50 referred to in the description of C, and the amounts of $16,667 and $25,700 referred to in the description of D, in the formula in subsection 122.7(3), and each of the amounts expressed in dollars in Part I.2 in relation to tax payable under this Part or Part I.2 for a taxation year shall be adjusted so that the amount to be used under those provisions for the year is the total of
2 The Act is amended by adding the following after section 118.06:
Tax credit — first aid
118.061 (1) For the purpose of computing the tax payable under this Part by an individual for a taxation year in which the individual or the individual’s qualifying child successfully completed a first aid or other health and safety instructional program or course, there may be deducted the amount determined by multiplying the lesser of $200 or the cost of one such program or course by the appropriate percentage for the taxation year if the program or course
(a) is on
(i) standard first aid, mariners’ first aid, emergency first aid or advanced first aid,
(ii) cardiopulmonary resuscitation, or
(iii) the use of an automated external defibrillator; or
(b) is prescribed by regulation.
Definition of qualifying child
(2) For the purpose of this section, qualifying child has the meaning assigned by subsection 122.8(1).
Written confirmation
(3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year must provide to the Minister a written confirmation from the provider of the instructional program or course attesting to its completion by the individual.
3 Section 118.92 of the Act is replaced by the following:
Ordering of credits
118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.031, 118.04, 118.041, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62, 119.1,121 and 118.061.
Coming Into Force
Coming into force
4 This Act comes into force on January 1 of the year after the year in which this Act receives royal assent.
Published under authority of the Speaker of the House of Commons
