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Bill C-390

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2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-390
An Act respecting conscientious objection to the use of taxes for military purposes
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short title
1. This Act may be cited as the Conscientious Objection Act.
2. The definitions in this section apply in this Act.
« Compte »
“Account” means the Conscientious Objector Account established under section 5.
“conscientious objector”
« objecteur de conscience »
“conscientious objector” means an individual who is registered as a conscientious objector under section 3.
“military purpose”
« fins militaires »
“military purpose” in respect of an expenditure, means for war or preparation for war or for any other activity of the Canadian Armed Forces.
« ministre »
“Minister” means the President of the Treasury Board.
Individual registration
3. Where an individual objects, for reasons of conscience or religion, to paying taxes that might be used for a military purpose, the individual may register with the Minister of National Revenue as a conscientious objector.
Request for payment
4. A conscientious objector may request that an amount equal to the income tax paid by the conscientious objector in a taxation year be credited to the Account.
Establishment of Account
5. The Minister of National Revenue shall establish, in the Public Accounts of Canada, an account to be known as the Conscientious Objector Account.
Payments into Account
6. Where a conscientious objector has made a request under section 4, and the conscientious objector’s income tax for the taxation year has been assessed and paid, an amount equal to the income tax paid shall be credited to the Account by the Minister of National Revenue.
Purpose of Account
7. The Minister may authorize expenditures to be paid out of the Consolidated Revenue Fund and charged to the Account for any purpose except a military purpose.
Role of Minister
8. The Minister is responsible for the administration of this Act.
Report to Parliament
9. (1) The Minister shall, within four months after the end of each fiscal year, prepare and submit to both Houses of Parliament a report on the administration of this Act during that fiscal year.
Contents of report
(2) The report of the Minister shall include
(a) a statement of the number of individuals registered as conscientious objectors at the end of the fiscal year;
(b) a statement of the total amount paid into the Account during the fiscal year; and
(c) a statement from the Minister certifying that no expenditure was charged to the Account during the fiscal year for a military purpose.
Obligation of the Minister of National Revenue
(3) The Minister of National Revenue shall provide information to assist the Minister in the preparation of the report.
10. (1) The Governor in Council may, on the recommendation of the Minister or the Minister of National Revenue, as the case may be, make regulations
(a) prescribing forms and documents for use under this Act; and
(b) generally for carrying out the purposes and provisions of this Act.
(2) The Minister or the Minister of National Revenue, as the case may be, shall, in developing the regulations, consult with representatives of the organizations listed in the schedule and any other organizations or bodies that the Minister or the Minister of National Revenue may consider advisable.
Authorization of Parliament
11. No payment shall be made out of the Consolidated Revenue Fund to defray any expenses necessary for the implementation of this Act without the authority of an appropriation made by Parliament for that purpose.
Coming into force
12. This Act comes into force on a day to be fixed by order of the Governor in Council or one year after the day on which it is assented to, whichever is earlier.