Bill C-317
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1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-317
An Act to amend the Income Tax Act (labour organizations)
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. (1) Subparagraphs 8(1)(i)(iv) and (v) of the Income Tax Act are replaced by the following:
(iv) dues to maintain membership in or paid as a condition of employment to a trade union as defined
(A) by section 3 of the Canada Labour Code, or
(B) in any provincial statute providing for the investigation, conciliation or settlement of industrial disputes,
or to maintain membership in an association of public servants the primary object of which is to promote the improvement of the members’ conditions of employment or work, where the trade union or association is in compliance with the requirements set out in section 149.01,
(v) dues that were, pursuant to the provisions of a collective agreement, retained by the taxpayer’s employer from the taxpayer’s remuneration and paid to a trade union or association designated in subparagraph 8(1)(i)(iv) of which the taxpayer was not a member, where the trade union or association is in compliance with the requirements set out in section 149.01,
(2) Subsection 8(5) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) for a labour organization that is not in compliance with the requirements set out in section 149.01.
2. Paragraph 149(1)(k) of the Act is replaced by the following:
Labour organizations
(k) a benevolent or fraternal benefit society or order;
Labour organization: section 149.01
(k.1) a labour organization that was in compliance with the requirements set out in section 149.01;
3. The Act is amended by adding the following after section 149:
Definitions
149.01 (1) The following definitions apply in section 149 and in this section.
“labour organization”
« organisation ouvrière »
« organisation ouvrière »
“labour organization” includes a labour society and any organization formed for purposes which include the regulation of relations between employers and employees, and includes a duly organized group or federation, congress, labour council, joint council, conference, general committee or joint board of such organizations.
“labour relations activities”
« activités de relations de travail »
« activités de relations de travail »
“labour relations activities” means activities associated with the preparation for, and participation in, the negotiation of collective bargaining agreements and the administration and enforcement of collective agreements to which the labour organization is a signatory.
“labour trust”
« fiducie de syndicat »
« fiducie de syndicat »
“labour trust” means a trust or fund in which a labour organization has a legal, beneficial or financial interest or that is established or maintained in whole or in part for the benefit of a labour organization, its members or the persons it represents.
Public information return
(2) Every labour organization and every labour trust shall, within six months from the end of each fiscal period, file with the Minister a public information return for the year, in the prescribed form and containing the prescribed information.
Content of return
(3) The public information return referred to in subsection (2) shall include:
(a) a set of financial statements for the fiscal period, in such form and containing such particulars and other information as may be prescribed relating to the financial position of the labour organization or labour trust, including
(i) a balance sheet showing the assets and liabilities of the labour organization or labour trust made up as of the last day of the fiscal period, and
(ii) a statement of income and expenditures of the labour organization or labour trust for the fiscal period;
(b) a set of statements for the fiscal period setting out the aggregate amount of all transactions and all disbursements — or book value in the case of investments and assets — over $5,000 shown as separate entries along with the name and address of the payer and payee, the purpose and description of the transaction and the specific amount that has been paid or received, or that is to be paid or received, including
(i) a statement of accounts receivable,
(ii) a statement of loans receivable, including all loans to officers, employees, members or businesses exceeding $250,
(iii) a statement showing the sale of investments and fixed assets including a description, cost, book value, and sale price,
(iv) a statement showing the purchase of investments and fixed assets including a description, cost, book value, and price paid,
(v) a statement of accounts payable,
(vi) a statement of loans payable,
(vii) a statement of disbursements to officers, directors and trustees including gross salary, stipends, periodic payments, benefits (including pension obligations), vehicles, bonuses, gifts, service credits, lump sum payments, other forms of remuneration and, without limiting the generality of the foregoing, any other consideration provided, and a record of the percentage of time dedicated to political activities and to lobbying activities,
(viii) a statement of disbursements to employees and contractors including gross salary, stipends, periodic payments, benefits (including pension obligations), vehicles, bonuses, gifts, service credits, lump sum payments, other forms of remuneration and, without limiting the generality of the foregoing, any other consideration provided, and a record of the percentage of time dedicated to political activities and to lobbying activities,
(ix) a statement of disbursements on labour relations activities,
(x) a statement of disbursements on political activities,
(xi) a statement of disbursements on lobbying activities,
(xii) a statement of contributions, gifts, and grants,
(xiii) a statement of disbursements on administration,
(xiv) a statement of disbursements on general overhead,
(xv) a statement of disbursements on organizing activities,
(xvi) a statement of disbursements on collective bargaining activities,
(xvii) a statement of disbursements on conference and convention activities,
(xviii) a statement of disbursements on education and training activities,
(xix) a statement of disbursements on legal activities, and
(xx) any other prescribed statements;
(c) a statement showing all labour relations expenditures, as set out in the statement referred to in subparagraph (b)(ix), and all non-labour relations expenditures, as set out in the statements referred to in subparagraphs (b)(x) to (xii), including the relative amounts of the salaries paid to officers and employees as disclosed by the statements referred to in subparagraphs (b)(vii) and (viii); and
(d) in the case of a labour organization or labour trust having its headquarters situated outside Canada, a statement in the prescribed form and containing such particulars as may be prescribed showing
(i) amounts paid or credited to the labour organization or labour trust in the fiscal period by, on behalf of or in respect of taxpayers resident in Canada, and
(ii) expenditures made by the labour organization or labour trust in the fiscal period inside or outside Canada and recorded separately in the accounts of the labour organization or labour trust as being directly related to its operations in Canada.
Information may be communicated
(4) Despite section 241, the information contained in the public information return referred to in subsection 149.01(2) shall be made available to the public by the Minister, including publication on the departmental Internet site in a format that allows for word searches to be performed and for cross-referencing of data.
COMING INTO FORCE
Coming into force
4. This Act comes into force six months after the day on which it receives royal assent.
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