Bill C-294
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-294
An Act to amend the Income Tax Act (sports and recreation programs)
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. Paragraph 6(1)(b) of the Income Tax Act is amended by adding the following after subparagraph (v):
(v.1) allowances for board and lodging and any other reasonable expenses of the taxpayer that are paid to or on behalf of the taxpayer by a not-for-profit organization in connection with its operation of a sports team or a sports or recreation program, to a maximum of $350 for each month of the year, adjusted annually to reflect increases in the Consumer Price Index (within the meaning assigned by subsection 117.1(4)), if
(A) the taxpayer is registered during the year with the organization as a member of the sports team or as a participant in the sports or recreation program, and
(B) membership in the team or participation in the program is restricted to persons under 21 years of age,
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