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Bill C-322

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SUMMARY

This enactment amends the Income Tax Act and provides that a non-commissioned member or officer within the meaning of the National Defence Act may, in calculating his or her income, deduct an amount equal to thirty per cent of the monthly rent paid to the Minister of National Defence or the Canadian Forces for the rental of a residence or other living accommodations in order to provide housing for the non-commissioned member or officer, or for a child or spouse of the non-commissioned member or officer, not exceeding $400 per month.

This enactment amends the National Defence Act and provides that the Minister of National Defence or, as the case may be, the Canadian Forces, may not require or receive from a non-commissioned member or an officer, as rent for living accommodations, a monthly rent higher than what was received by the Minister or the Canadian Forces in respect of that or equivalent living accommodations in January 1995.