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FINA Committee Report

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Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid)
In accordance with its Order of Reference of Wednesday, October 26, 2016, your Committee has considered Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid), and agreed on Wednesday, February 22, 2017, to report to the following:

Whereas the Committee is generally supportive of the intent of Bill C-240 and feels that efforts to encourage individuals to complete first aid courses should be commended, there are questions that arise about:

- which Canadians would receive the benefit of the measures, as the tax credit is non-refundable and this can only be claimed if you have income;

- the cost to federal, provincial and territorial governments to administer the proposed changes to the Income Tax Act;

- the extent to which federal, provincial and territorial tax revenues would be affected by the proposed measure;

- the extent to which this type of measure should be designed only following extensive consultation with tax experts, first aid providers as well as federal, provincial, territorial and municipal governments;

- whether these measures would realize the proposed aim of increasing first aid training participation when 67% of Canadians have already taken a first aid course (Red Cross, Ipsos Reid, 2012); and

- the fact that existing policies mandate knowledge of first aid in the workforce, and all provinces and territories have legislated workplace requirements for employee training in first aid.

Therefore, pursuant to Standing Order 97.1, the Committee recommends that the House of Commons not proceed further with Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid).

A copy of the relevant Minutes of Proceedings (Meeting No. 73) and a copy of the Report are tabled.