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Bill C-249

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1st Session, 36th Parliament,
46 Elizabeth II, 1997

The House of Commons of Canada

BILL C-249

An Act to amend the Income Tax Act

R.S., c. 1 (5th Supp.); 1994, cc. 7, 8, 13, 21, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46; 1996, cc. 11, 21, 23; 1997, cc. 10, 12, 25, 26

      Her Majesty, by and with the advice of the Senate and House of Commons of Canada, enacts as follows:

1. Subparagraph 6(1)(b)(viii) of the Income Tax Act is replaced by the following:

      (viii) such part of the total of allowances received by a person who is a volunteer fireman from a government, municipality or other public authority for expenses incurred by the person in respect of, in the course of, or by virtue of the discharge of the person`s duties as a volunteer fireman, as does not exceed $1000 , or