Bill C-339
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-339
An Act to amend the Income Tax Act (exclusion of income received by an athlete from a non-profit club, society or association)
R.S., c.1
(5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Subsection 81(1) of the Income Tax Act
is amended by striking out the word “or” at
the end of paragraph (q), by adding the word
“or” at the end of paragraph (r) and by
adding the following after paragraph (r):
Athlete
(r.1) income for the year, not exceeding
$8,000, received by an athlete from a non-profit
club, society or association that is
operated exclusively for the purpose of
improving athletic performances and promoting
amateur athletics.
2. This Act is deemed to have come into force on January 1, 2000.
Published under authority of the Speaker of the House of Commons
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Available from:
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Public Works and Government Services Canada