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Bill 20, Taxation Amendment Act (Promoting Leisure Activities for Youth), 2025

Blais, Stephen

Current status:

First Reading Ordered for Second Reading

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Original

Bill 20 Original (PDF)

EXPLANATORY

NOTE

The

Bill amends the Taxation Act, 2007 to provide for a

non-refundable tax credit of up to $1,000 for residents of Ontario for

children’s activities.

Bill 20 2025

Act to amend the Taxation Act, 2007 to provide for a non-refundable tax credit

to encourage children’s extra-curricular activities

His

Majesty, by and with the advice and consent of the Legislative Assembly of the

Province of Ontario, enacts as follows:

The Taxation Act, 2007 is amended by adding the

following section:

Children’s

activity tax credit, post 2024

103.1.3

(1) An

individual who is resident in Ontario on the last day of a taxation year ending

after December 31, 2024 may deduct from the amount of tax otherwise payable for

the year under Division B of

Part II a children’s activity tax credit not

exceeding $1,000.

Regulations

(2) The

Lieutenant Governor in Council may make regulations prescribing any rules the

Lieutenant Governor in Council considers necessary or advisable for the

purposes of the proper administration of the credit under this section,

including rules respecting the receipts and other information a person may be

required to provide in connection with this section.

Commencement

This Act comes into force on the day it receives Royal Assent.

Short

title

The

short title of this Act is the Taxation Amendment Act

(Promoting Leisure Activities for Youth), 2025 .

Date Bill stage Event Outcome Committee

May 13, 2025

First Reading

Ordered for Second Reading

May 13, 2025

First Reading

Vote

Carried

First Reading

May 13, 2025

Carried

Ordered for Second Reading