Bill C-322

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First Reading

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	2nd Session, 36th Parliament, 48 Elizabeth II, 1999
	The House of Commons of Canada
	BILL C-322
	An Act to amend the Income Tax Act and the National Defence Act (rental of a residence)
	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., cc. 1, 2 (5th Supp.); 1994, cc. 7, 8, 13, 21, 28, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46; 1996, cc. 11, 21, 23; 1997, cc. 10, 12, 25, 26; 1998, cc. 19, 21, 34; 1999, cc. 10, 17, 22, 26, 31	Income Tax Act
	*1. (1) Subsection 8(1) of the Income Tax Act* is amended by adding the following after paragraph (c):**
	(c.1) where the taxpayer is a non-commissioned member or an officer within the meaning of the National Defence Act, an amount equal to thirty per cent of the monthly rent paid by the taxpayer for the rental of a residence or other living accommodations of the Minister of National Defence or the Canadian Forces in order to provide housing for the taxpayer, or a child or spouse of the taxpayer, not exceeding $400 per month;
	(2) Subsection (1) apply to the 1999 and subsequent taxation years.
R.S., c. N-5; R.S., cc. 27, 31, 41 (1st Supp.), c. 34 (3rd Supp.), cc. 6, 22 (4th Supp.); 1990, c. 14; 1991, c. 43; 1992, cc. 16, 20; 1993, c. 34; 1995, cc. 11, 39; 1996, c. 19; 1997, c. 18; 1998, c. 35	National Defence Act
	*2. The National Defence Act* is amended by adding the following after section 35:**
Rent	35.1 The Minister or, as the case may be, the Canadian Forces, shall not require of or receive from a non-commissioned member or officer as rent for living accommodations to the non-commissioned member or officer, or child or wife of the non-commissioned mem ber or officer, a monthly rent higher than that paid to the Minister or the Canadian Forces by the non-commissioned member or officer in respect of that or similar living accommoda tions in January 1995.